Former Tyco International Ltd. chief financial officer Mark H. Swartz, who is already facing a fraud and larceny trial in New York state court, was indicted yesterday on federal tax-evasion charges in New Hampshire.

The federal grand jury charged that Swartz, 42, evaded nearly $5 million in personal income taxes by failing to report a $12.5 million unauthorized bonus he received from Tyco.

The seven-page indictment alleges that Swartz abused a Tyco loan program set up to help employees pay taxes on vested Tyco stock, using $72 million in loans from 1997 to 2002 to fund personal investments and business ventures. Swartz falsely told a Tyco finance department employee that the board of directors had implemented a special loan forgiveness program and instructed him to credit Swartz's loan account with $12.5 million, the indictment said. At Swartz's instruction, former chief executive L. Dennis Kozlowski's account received $25 million and a third employee got $1 million.

If convicted on the federal charges, Swartz, of Rye, N.H., and Boca Raton, Fla., would face up to five years in prison and a $250,000 fine, according to the office of Tom Colantuono, the U.S. attorney in New Hampshire.

Kozlowski has not been charged in federal court, although he is being investigated. Swartz attorney Charles A. Stillman said in a statement: "Mark Swartz will plead not guilty tomorrow to this single charge of income tax evasion. He will plead not guilty because he did not cheat on his tax return. He will plead not guilty because he does not owe any tax to the government. He will be vindicated."

Swartz and Kozlowski are due to go on trial in Manhattan on Sept. 29 on charges of enterprise corruption, larceny, conspiracy, violating state securities law and falsifying business records. Prosecutors allege that they used $170 million in company money to throw lavish parties and buy expensive homes, jewelry and art for themselves, and that they made $430 million more by selling stock at artificially inflated prices.