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Instructions for filling in an application for tax card and/or tax prepayment (Form 5010e)

Use this form to apply for a tax card or tax prepayment, or to request changes to your tax card or prepayment. You can also use this form to apply for tax prepayment to be imposed or raised after the end of the tax year (additional prepayment). This form is for use by resident taxpayers, business operators, self-employed persons, operators of agriculture or forestry, or shareholders in a partnership in Finland.

Submit your application for a tax card or tax prepayment in MyTax or using a form available for download on the Forms page. The return address is marked on the first page of the form.

Also submit all the necessary enclosures.

If you submit the application on paper, please note that certain types of income and deductions must be filed on separate forms enclosed to the application for tax card and/or tax prepayment. Such income and deductions include travel expenses, rental income, capital gains or capital loss, tax credit for household expenses, foreign income and the deduction for second home for work.

A list of enclosures is provided in section 19 (“Enclosures”) of the application form and the instructions for filling in the form. Tick the boxes for the forms you enclose with your application.

If you live on the Åland Islands and want to report a change to your disability percentage for the preassessment for the tax year, enclose a medical certificate indicating your new disability degree or percentage.

Provide the following information in your application for tax card and/or tax prepayment:

  • Estimated total income for the year
  • Total income and taxes from the beginning of the year
  • Details of any deductions.

Fill in all your income and deductions for the year even if you are only applying for a change to your tax prepayment.

Change your tax card or prepayment on time

Always make changes to your tax card or tax prepayments during the year which the changes concern so that the changes can be taken into account in your taxation right away.

If you realise you have not paid enough taxes when the tax year ends, you can submit an application for additional prepayment to the Tax Administration. To apply for additional prepayment, fill in section 17 “Prepayment imposed or raised after the end of the tax year (additional prepayment)”. You can submit an application up to the end of the tax assessment process. Read more about prepayments.

Note that a tax card or tax prepayment decision issued earlier will remain valid until you receive a new tax card or decision. Tax prepayments must be paid on the due dates, even after you have submitted an application for a change to prepayments.

You can also use this form if you have received an appealable decision on preassessment and want to submit a claim for adjustment to the Assessment Adjustment Board. Fill in a claim for adjustment (Form 5002e) and attach this form to the claim.

If you are making corrections to previously provided information or if you are claiming an adjustment, re-submit all the details you filed before. It is not enough that you only correct an error or add a new detail.

Individuals who live abroad or stay in Finland temporarily

If you live abroad or are staying in Finland on a temporary basis, you must fill in one of the following forms to ask for a tax card, a tax-at-source card, prepayment or progressive taxation on your earned income:

  • Individuals who live abroad or stay in Finland for no more than six months should use form 5057e to apply for a non-resident taxpayer's tax-at-source card, tax card or tax prepayment.
  • Individuals who live abroad permanently or stay in Finland for no more than six months should use forms 5057e and 6148e to apply for the progressive taxation of earned income.
  • Individuals who currently live or have previously lived abroad and stay in Finland for more than six months should use form 5042e to apply for a tax card or tax prepayment.
  • Individuals who are moving from Finland to live abroad or who already live abroad should use form 6207a (available in Finnish and Swedish) to apply for a tax card or tax-at-source card.

Instructions for filling in the form

Contents

1 Personal details and tax year
2 Pay and fringe benefits
3 Benefits
4 Pension
5 Other income subject to withholding tax
6 Study grants
7 Personal income subject to prepayments
8 Deductions from earned income
9 Deductions from capital income
10 Repaid shareholder loan
11 Other deductions
12 Dividends and surplus
13 Capital gains and capital losses from trading with securities
14 Business income
  14.1 Business operator/self-employed person
  14.2 Agricultural taxpayer
  14.3 Forestry taxpayer
  14.4 Reindeer husbandry taxpayer
  14.5 Income from partnerships in which the taxpayer is a shareholder
15 YEL/MYEL work income details
16 Change in family relations
17 Prepayment imposed or raised after the end of the tax year (additional prepayment)
18 Further information
19 Enclosures

1 Personal details and tax year

Fill in your personal details. Enter your family name and given names in the field.

Give either your personal ID or the Business ID of your business. Enter the Business ID in the form xxxxxxx-x.

Enter the tax year, i.e. the year for which you are requesting a tax card or tax prepayment. If you are applying for tax prepayment due after the end of the tax year (additional prepayment), enter here the current tax year and give the tax year which your application concerns in section 17.

Tick the appropriate box to indicate what you are applying for. You can tick more than one box:

  • I am applying for a tax card. Enter the date on which you want the tax card to become effective. Enter the date in the form ddmmyyyy.
  • I am applying for tax prepayments, changes to prepayments or the removal of prepayments.
    • I choose to make a prepayment once a month. In this case, the required amount to be prepaid is divided across the calendar months that remain until the year’s end. If you choose this, your next year’s prepayments are scheduled for monthly payment as well, every month of the year, unless you change your selection.

    • I choose to make my prepayments in 2 to 6 instalments. (This selection is possible if prepayments exceed €10,000.) If you choose this, your prepayments are scheduled for instalments as the Tax Administration’s decision will indicate. How many instalments there will be (2 or more) depends on the total amount of your tax prepayments for the year.

  • I request that my tax card cover all taxes to be withheld on all my income, and that no tax prepayments be imposed.
  • I am asking for tax prepayment due after the tax year (additional prepayment). The additional prepayment can be used to supplement the previous year's tax prepayments and withholding taxes. See section 17 of this form.

2 Pay and fringe benefits

Report here the details of the pay and fringe benefits paid to you during the tax year.

Tick the box if you are claiming income spreading. (Deferral can only be claimed for pension income, and it must be done in section 4 “Pension”.) Income spreading can also be claimed for types of pay other than wage income. Enclose the payor's statement on lump sum income (one-off payment of income) and the related grounds for payment.

You are eligible for income spreading if you receive a lump sum payment of earned income amounting to €2,500 or more, and if it

  • was accrued in advance or retrospectively during two or more years, and
  • is at minimum 25% of the amount of your net earned income for the year (net taxable earned income = total earned income minus expenses for the production of income).

Read more about income spreading (available in Finnish and Swedish, link to Finnish).

In the first column, report your estimated total gross income for the ongoing year. Gross means the amount of income before taxes are withheld.

In the second column, enter the amount of gross income earned before the change date. For instance, if you want the tax card to become effective on 1 February, report your earned income for January and the taxes withheld.

Also report the taxes withheld by the change date. You can check the amounts of income received and taxes withheld in your most recent payslip or in the notification of payment provided by the payor.

Pay and fringe benefits

Pay is, for example, a monthly salary which is paid by an employer based on an employment relationship and from which taxes are withheld. The pay also includes holiday bonuses, other bonuses and similar allowances. Fringe benefits include the telephone benefit, car benefit and accommodation benefit.

Other taxable reimbursement of expenses

Other taxable reimbursement of expenses include, for example, reimbursement for the use of one’s own tools payable in the construction industry based on a collective agreement.

Reimbursement of day care provider's expenses

A day care provider is a person providing day care for children at home or on rented premises (day care service provider). A day care provider’s income is treated as pay when the day care provider has an employment relationship with a municipality. Enter the pay under Pay and fringe benefits, and enter the reimbursed expenses in this field.

Seafarer’s income and fringe benefits

Seafarer's income is wage income received in cash or as other benefits of monetary value for work done on board a ship owner’s vessel, or for other work related to seafaring. In addition to cash wages, the employer may provide fringe benefits, such as meal allowance, car benefit or accommodation benefit.

Pay and fringe benefits from Åland archipelago ferries

An archipelago ferry connects two roads separated by water (cable ferry or ferry boat). In addition to cash wages, the employer may provide fringe benefits, such as telephone benefit.

Pre-withholding deduction (e.g. chainsaw deduction for forestry workers)

Before withholding taxes from the pay, the employer may deduct any direct work-related expenses that the income earner has paid themselves. Such expenses include expenses paid by forestry workers for the use of a chainsaw or other tools.

Only fill in the first column (“Estimated total gross income for the year”). Leave the other columns empty.

Employee share-options or share award

Fill in details of any employee share-options or share awards you have received.

Tick box 1 if you no longer receive pay from the employee share-option provider.

Tick box 2 if you are asking for tax prepayment on employee share-options.

Share of personnel fund (taxable)

80% of the income from a personnel fund unit is taxable income. The remaining 20% is exempt.

Report the taxable income on the form.

3 Benefits

Benefits include social benefits such as unemployment allowance, sickness allowance, parental allowance, child care allowance, financial aid for adult students, and start-up grants. Rehabilitation allowance is also a benefit and must be reported in this section.

Payor’s name and type of benefit

Fill in the name of the payor and the name (type) of the benefit paid to you. For instance, if Kela is paying you an unemployment allowance, Kela is the payor and the name of the benefit is “unemployment allowance”.

Start date and end date, current year

Enter as the start date of the benefit the date on which the benefit was paid for the first time this year, and as the end date the last date on which the benefit is paid this year.

For instance, if you received a decision on sickness allowance last year, but the first time this year that the sickness allowance was paid to you was 1 February, enter 1 February as the start date of the benefit. On the other hand, if you continue receiving sickness allowance the next year, enter 31 December of the ongoing year as the end date.

Estimated total gross income for the year

Report your estimated total gross income for the year. Gross means the amount of income before taxes are withheld.

Gross income earned and taxes withheld by the change date

Report the amount of gross income you have earned before the change date.

Also report the taxes withheld by the change date.

4 Pension

Pensions include national pension, old-age pension and capital income from an insurance-based savings balance. Rehabilitation allowance and the rehabilitation increment are also types of pension and they must be reported in this section.

You can check the pension paid and taxes withheld in the pension payor's notification of payment, for example. If you start receiving a pension in the middle of the ongoing calendar year, enclose a photocopy of the pension decision with your application.

Tick the box if you are claiming deferral of pension income and income spreading. Enclose all decisions concerning pensions paid retroactively.

Statutory pension income paid retroactively may be spread as earned income for the year to which the pension is attributable. This requires that

  • the amount of pension received retroactively during the year is at least €500
  • at least 3 months of the retroactively paid pension is attributable to a time that precedes the tax year.

Read more about taxation of pension income (available in Finnish and Swedish, link to Finnish).

Payor’s name and type of pension

Enter the name of the payor and the type of the pension paid (e.g. old-age pension).

Start date and end date, current year

Enter as the start date of the pension the date on which the benefit was paid for the first time this year, and as the end date the last date on which the pension is paid this year.

For instance, if the current year's pension income started the previous year, enter 1 January as the start date. If you continue receiving it the next year, enter 31 December of the ongoing year as the end date.

Estimated total gross income for the year

Report your estimated total gross income for the year. Gross means the amount of income before taxes are withheld.

Gross income earned and taxes withheld by the change date

Report the amount of gross income you have earned before the change date. Also report the taxes withheld by the change date.

5 Other income subject to withholding tax

In the first column, report your estimated total gross income for the ongoing year. Gross means the amount of income before taxes are withheld.

In the second column, enter the amount of gross income earned before the change date.

Also report the taxes withheld by the change date. You can check the amounts of income received and taxes withheld in the most recent notification of payment provided by the payor.

Private caregiver’s fee and reimbursement of expenses

Private care refers to the provision of care for a person outside their home as a family member in a private family (e.g. care for foster children or mental patients). The private caregiver's fee and reimbursement of expenses are taxable trade income. Report your fee, including reimbursement of expenses, in this field.

Reimbursement of expenses for private caregivers (as deductions)

Private caregivers may claim a deduction corresponding to the amount of reimbursed expenses (expenses for the production of income). If the actual costs arising from private care are higher than the reimbursed expenses, the private caregiver may claim the actual costs as expenses for the production of income.

Fill in the estimated total reimbursement of expenses for the year in the column “Estimated total gross income for the year”. Leave the other columns empty.

Dependent caregiver’s fee

A dependent caregiver is someone who cares for a family member or individual comparable to a family member. Dependent caregivers receive a dependent care allowance from their municipality. The dependent caregiver's fee is regarded as taxable trade income.

In this field, report the details of the dependent caregiver’s fee you have received.

Compensation for use

Compensation for use is paid, for example, for copyrights and industrial rights, for user rights or for the selling of user rights.

Copyright may be related to a literary work, a piece of art or a photograph. Industrial property rights include patents, designs and trademarks.

Fill in the details of any compensation for use paid to you.

Trade income (VAT liable, not in the prepayment register)

If you are liable to pay VAT or are registered for VAT but are not in the prepayment register, report here the trade income paid to you. Enter the amount of trade income excluding VAT.

Expenses relating to trade income paid to a VAT-liable taxpayer who is not in the prepayment register

If you are liable to pay VAT or are registered for VAT but are not in the prepayment register, report here the expenses relating to the trade income paid to you.

Fill in the estimated total annual expenses relating to trade income in the column “Estimated total gross income for the year". Enter the amount of expenses without VAT.

Leave the other columns empty.

Trade income (not VAT liable, not in the prepayment register)

If you are not liable to pay VAT and are not in the prepayment register, report here the trade income paid to you.

Athlete's fees

These fees are income received by individuals for participating or succeeding in sports competitions (cash prizes).

Other taxable earned income subject to withholding tax

If your earned income is not of a type listed above and tax is withheld from it, report the income as other taxable income subject to withholding tax.

Such income includes, for example, grants for hobbies and recreational activities.

6 Study grants

In this section, report the amounts of study grants for higher education or upper secondary education you have received during the tax year.

  • Fill in the amounts of study grant you have withdrawn each month.
  • Also report the taxes withheld by the change date. You can check the amount withheld in the notification of payment provided by the grant payor.

7 Personal income subject to prepayments

Fill in the income from which the payor does not withhold tax because the Tax Administration has separately imposed, or will impose, tax prepayments.

Note that only the types of income listed below are to be reported in this section. Report rental income, capital gains and foreign income on separate forms (for more information, see section 19 “Enclosures”). Report earned income from business operations or agriculture and forestry in section 14 of the form.

Personal earned income

Profit from income-generating activities

Report your trade income received from a personal source of income that is subject to prepayments. Such income includes income-generating activities from which no taxes are withheld as they are subject to tax prepayment. In this section, also report the following:

  • tips received as a security officer or waiter
  • day care provider’s earned income if you are registered in the prepayment register.
Wages and salary subject to prepayments (no withholding tax obligation for the employer)

Report the amount of pay subject to prepayments for the tax year. You may be paid wages or salary subject to prepayments if you work in Finland for a foreign employer who does not have a fixed establishment in Finland for income tax purposes or if you work under a foreign delegation in Finland.

Pensions subject to prepayments

Report pensions subject to prepayments that you have received as a gift or inheritance and that are taxed as earned income. Read more about the taxation of pension income (available in Finnish and Swedish, link to Finnish).

Grants subject to prepayments

Report grants subject to prepayments. More information about Taxation of grants, scholarships and awards for merit.

Personal capital income after deduction of expenses

Report your other capital income subject to prepayments. Before entering the amount, subtract the expenses you incurred in acquiring or maintaining the income. Capital income reported here includes other capital income on which tax prepayments are imposed.

Do not report rental income and capital gains here – use the appropriate enclosures (see section 19 “Enclosures”).

8 Deductions from earned income

Report the membership and unemployment fund fees of labour market organisations if you are a member of such an organisation or unemployment fund and pay these fees during the tax year.

Expenses incurred in acquiring or maintaining wage income

Training expenses

Give an estimate of your total training expenses during the tax year. Training expenses are, for example, study costs arising from the maintenance of professional skills.

Home office deduction

Report the amount of home office deduction per year based on whether you use the home office for full-time or part-time work during the tax year. More detailed information on the grant and amount of home office deduction is provided in the detailed guidance on expenses incurred in acquiring or maintaining earned income (available in Finnish and Swedish, link to Finnish).

Tools

Report costs for materials and for the use of your own tools and equipment. These may include telephone costs and costs for working clothes or uniforms.

Increased living expenses due to business trips

Report your increased living expenses due to business trips. Such expenses include reasonable additional meal costs and the cost of keeping contact with your family members at home.

Other expenses

Report other deductible expenses (such as contribution of a person elected to a position of trust).

Total expenses incurred in acquiring or maintaining wage income

Add together your expenses incurred in acquiring or maintaining income, and enter the sum total in this field.

Expenses incurred in acquiring and maintaining income other than wages and salary

Report here the expenses for the production of work income other than wages and salary, as well as expenses relating to benefits and other earned income.

Expenses attributable to other earned income include, for example, travel expenses.

Statutory pension insurance contributions for income other than wages and salary

Pension insurance contributions under YEL/MYEL laws

Report the entrepreneur's pension insurance contributions and the agricultural entrepreneur's pension insurance contributions if they are not deducted in accounting as business expenses.

Also report collective supplementary pension contributions, athletes’ voluntary pension or accident insurance contributions, and the statutory MYEL insurance contributions of grant beneficiaries.

Pension insurance contributions and unemployment insurance contributions paid to other countries

Also report here any mandatory pension and unemployment insurance contributions based on wage income that have been paid to other countries.

9 Deductions from capital income

In this section, report the deductions from your capital income. They include:

  • Total management and safekeeping expenses for securities/year
  • Other expenses incurred in acquiring or maintaining capital income
  • Interest on loan relating to acquiring or maintaining income
  • Voluntary pension insurance contributions and long-term savings agreement payments.

Finally, fill in the number of children for which a child increase of credit for deficit in capital income must be made in your tax assessment. Read more about credit for deficit in capital income (available in Finnish and Swedish, link to Finnish).

10 Repaid shareholder loan (deducted as expenses in acquiring or maintaining capital income)

Fill in the name and Business ID of the limited liability company. Give the Business ID in the form xxxxxxx-x.

Give the amount of shareholder loan you have repaid, in euros. In order that a shareholder loan could be deducted as expenses incurred in acquiring or maintaining capital income, it must be repaid no later than the fifth year after the loan was taken out.

Enter the year in which the repaid shareholder loan was taxed as capital income. Read more about shareholder loan (available in Finnish and Swedish, link to Finnish).

11 Other deductions

Child support

Report the amount of child support you have paid, in euros.

Give the personal identity codes of the children for whom you are paying child support. If you have more than four children, report their details in a free-form attachment.

Repayment deduction

Report any income that you have repaid and specify the year. Also report the amount of income you have repaid, in euros.

Deduction for student loan

In this field, report the deduction for student loan, i.e. the amount of student loan that you repay during the tax year. A Kela decision on student loan deduction is required. You do not need to enclose the decision to the application, but you may be requested by the Tax Administration to provide it later.

If you started your studies in higher education on or after 1 August 2014, you are eligible for Kela’s student loan compensation. In this case, you are not eligible for the student loan deduction.

12 Dividends and surplus

The taxation of dividends and surplus depends on whether they were received from a listed company or co-operative, or from a non-listed company or co-operative. A listed company is a company whose shares are traded publicly on the stock exchange.

Report the exact income in euros and cents. Even if the income was paid in a currency other than euros, report the income in euros.

Dividends from non-listed companies

Give the share of earned income and share of capital income of your dividends as a gross amount. Gross means the amount of income before taxes are withheld.

Non-listed companies are companies that do not have their shares listed on stock exchange for public trading.

Tick the box if the dividends included in earned income are from a company for the operations of which you have YEL insurance.

Surplus from non-listed co-operatives

Give the share of earned income and share of capital income of your profit surplus as a gross amount. Gross means the amount of income before taxes are withheld.

Tick the box if the surplus included in earned income is from a company for the operations of which you have YEL insurance.

Dividends and surplus from listed companies and listed co-operatives

Enter the dividends from listed companies as a gross amount. Gross means the amount of income before taxes are withheld.

Enter the fully taxable dividends received from listed companies. For instance, dividends paid by REIT companies are fully taxable capital income.

Enter the gross surplus received from listed co-operatives.

13 Capital gains and capital losses from trading with securities

Capital gains from securities

Report total capital gains from securities in the tax year in euros and cents.

Capital losses from securities

Report total capital losses from securities in the tax year in euros and cents.

14 Business income

14.1 Business operator/self-employed person

Enter the exact amounts of earned income and capital income from business operations in euros and cents.

14.2 Agricultural taxpayer

Enter the exact amounts of earned income and capital income from agriculture in euros and cents. Report the profits from selling timber under 14.3 "Forestry taxpayer".

14.3 Forestry taxpayer

Enter the estimated total profits from selling timber for the tax year in the field “Profits from selling timber”. Report the profits from selling timber accrued from the beginning of the tax year in the field “Accrued profits from selling timber”. Also report the accrued taxes withheld from the profits from selling timber.

The tax on profits from selling timber is withheld by the buyer, and the amount of tax withheld is indicated in the proof of payment.

14.4 Reindeer husbandry taxpayer

Enter the exact amounts of earned income and capital income from reindeer husbandry in euros and cents.

14.5 Income from partnerships in which the taxpayer is a shareholder

Fill in the Business ID of the partnership. Enter the Business ID in the form xxxxxxx-x. The maximum number of Business IDs you may submit is four. If you are a shareholder in more than four partnerships, report their details in a free-form attachment.

Report the earned income from business operations, capital income from business operations, earned income from agriculture and capital income from agriculture received from all the partnerships, and the capital income from a personal source of income received from the partnerships.

Seasonal business operations

Tick the box if you are engaged in business operations on a seasonal basis and are asking for tax prepayments for a specific period. If you do not tick the box, the Tax Administration will determine your total tax prepayment and the instalment amounts based on the Tax Administration decision (Tax Administration decision on the lower limit for prepayments and on the instalment amounts for natural persons and estates, available in Finnish and Swedish, link to Finnish).

Give the start date and end date of your seasonal business operations in the form day-month-year (ddmmyyyy–ddmmyyyy).

Describe your business operations and state why they are seasonal.

15 YEL/MYEL work income details

Report your total annual work income confirmed for YEL or MYEL insurance purposes.

Estimate the total annual wage income from business operations. Add together the pay, fringe benefits and taxable reimbursement of expenses from a company for whose operations you have YEL or MYEL insurance. This means that you are an entrepreneur and have YEL or MYEL insurance for the operations of the company. Also enter these and any pay received from other employers as income subject to withholding tax under section 2, "Pay and fringe benefits".

The data you report will affect the amount of health care contribution and daily allowance contribution (available in Finnish and Swedish, link to Finnish).

16 Change in family relations

Fill in the date on which you permanently separated from your spouse. Enter the date in the form ddmmyyyy.

17 Prepayment imposed or raised after the end of the tax year (additional prepayment)

If you realise that your tax rate has been too low or that your prepayments have been too small when the tax year ends, you can submit an application for an additional prepayment to the Tax Administration. You can submit the application after the end of the tax year until your tax assessment is completed.

The additional prepayment can be based on, for example, pay, rental income or business income. You do not necessarily have to give grounds for your request, you can just specify the amount of additional prepayment.

First give the amount of additional prepayment you are requesting and specify the tax year. Additional prepayments are always imposed on the tax year preceding the current tax year.

Tick the box for the grounds based on which you are requesting additional prepayment. The different options are:

  • Rental income
  • Capital gains
  • Business income
  • Foreign income
  • Insufficient taxes have been withheld from earned income.
  • Insufficient taxes have been withheld from capital income.
  • Other reason. If the grounds for you request for additional prepayment is none of the above, give the reason here in your own words.
  • Not giving grounds for additional prepayment. The Tax Administration will determine an additional prepayment for you on the basis of the euro amount you have given.

Tick the box if you are requesting that an additional prepayment be imposed on the basis of the information you have given. If you tick the box, give your income and deductions for the tax year for which you are requesting additional prepayment. The Tax Administration will need this information to calculate the amount of additional prepayment on your behalf. You will receive a decision on the additional prepayment and information about the calculation criteria used.

18 Further information

Give the name and telephone number of a person who can be contacted for further information. If that person is yourself, leave this field empty.

19 Enclosures

Certain types of income and deductions are reported using separate enclosures, not in the application itself. Tick the boxes for the forms you enclose.

Enclosures

Date and sign the form. Also give your daytime telephone number.

Page last updated 1/1/2023