In the second quarter of 2020, the US Government paid a COVID-19-related subsidy to people with a connection to the US (including citizens, residents and others), in accordance with a new law known as the CARES Act. People living in Sweden have also received this subsidy. This payment is tax free in Sweden, as it has been provided as a general subsidy by the US, is not connected to previous employment, and has no other conditions attached. Since the subsidy is tax free according to Swedish regulations, it is also exempt from Sweden’s tax agreement with the US. This means you should not include the payment in your Swedish income tax return next year.