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Checklist

You can read more about the items below in «Guidelines to the individual items».

It may be necessary to make changes or provide additional information if, in 2010, you have had:

Shares

Dividend, bought or sold shares/equity certificates

Items 3.1.5, 3.1.7, 3.1.8, 3.1.10, 3.1.12, 3.3.8, 3.3.10 and 4.1.8

Day care centre for children/childminder

Costs of minding and care of children (also applies to transport costs)

Item 3.2.10

Cars and/or boats

Bought or sold a boat, car or caravan

Items 4.2.4, 4.2.5 and 4.2.6

Housing and/or holiday home – income/deductions

Free housing, not employment-related (benefit from surrendered property)

Items 2.2.2 and 2.6.2

Free housing, not employment-related

Item 3.1.12

Buying or selling

Items 2.8.4 (taxable gain) and 3.3.6 (deductible loss)

Letting of a house/holiday home

Items 2.8.2 and 3.3.12

Letting of a holiday home you use yourself

Item 2.8.3

Housing - capital

If you have not already submitted information about the area of the dwelling (P room or net living area), the build year and type of dwelling, you must provide this information in your tax return. See «New system for tax valuation of housing properties» or «Guidelines to the individual items» for more information.

Item 4.3.2

Leasehold (leased) plot of land

See the topic «Leased plots of land for houses and holiday homes» in «Guidelines to the individual items».

Loans to/from private individuals

Lent money to or borrowed from family or friends

Items 3.1.2, 3.3.1, 4.1.6 and 4.8.1

Business income/deficit

Items 2.7 and 3.2.19

Commuting costs

Lived away from home because of work

Items 3.2.7 and 3.2.9

Travel expenses home-work/home visits

Travel deduction for expenses in excess of NOK 13,700

Items 3.2.8/3.2.9

Interest income – extra taxation

Item 3.1.3

Sickness expenses

Extra expenses of at least NOK 9,180 because of persistent illness

Item 3.5.4

Maintenance payments

Received from or paid to a separated or former spouse

Items 2.6.1 and 3.3.3

Deficit

Deficit from previous year that is deductible in 2010

Item 3.3.11

Abroad – capital and income

Items 1.5.6, 3.1.11, 3.3.2, 4.1.9, 4.6.1, 4.6.2 and 4.8.3

Your tax return is available at altinn.no from 22 March 2011 at the earliest.

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Part 1 – The tax return – submission, deadlines etc.

About the pre-completed tax return

Tax returns are pre-completed using information the Norwegian Tax Administration has from its own registers or has received from banks, financial institutions, other public agencies and employers. It is important that you read the tax return thoroughly and check the pre-entered information. You are responsible for ensuring that the information is correct and complete. You correct any errors in the column «Corrected to» by changing the amount. If you have other information with a bearing on your tax assessment, you must enter this information too in your tax return.

Information relating to business activity is entered on a separate page in the tax return (applies if you are submitting the tax return on paper). Self-employed persons/persons engaged in business normally have to submit an income statement and a personal income form. The nature of your business activity decides which other forms are necessary for you to submit a complete tax return.

If you change pay and pension amounts, this can result in a change in the minimum standard deduction. You do not have to calculate your new minimum standard deduction, the Norwegian Tax Administration will change it.

Remember to enter all deductions that you are entitled to. That will help you  to avoid paying too much tax.

If you are entitled to a child-care deduction, please check that the amount is correct.

If you have changed your place of work/business or residence during the year, any pre-entered travel deduction may be incorrect. The same applies if you have not worked for the whole year or if you have changed your working hours (percentage of full-time position).

If you are a single parent, you may be entitled to assessment in tax class 2; see the topic «Parents and children» in «Guidelines to the individual items».

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Types of tax return

Personal taxpayers are either sent the:

• «Tax return for self-employed people etc.» or the
• «Tax return for wage earners and pensioners etc.»

You can read more about the submission of tax returns in item 2.7 in «Guidelines to the individual items».

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Tax liability to several municipalities

Even if you are liable to pay tax to more than one municipality, you shall only submit your tax return to one tax office.

Together with your tax return you must submit the form RF-1034 with a suggestion of how to divide capital and income beween the municipalities.

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Deadline for submission

The deadline for submitting your tax return is 31 May 2011 if you submit it online. If you submit it on paper, the deadline is 30 April 2011. If, in 2010, you were a partner in a business assessed as a partnership that submits its partnership statement online, the deadline for submitting your tax return is 31 May 2011.

You can apply for an extension of the deadline if it is very difficult for you to submit your tax return by the deadline, e.g. due to illness. Search for RF-1114 at skatteetaten.no for more information about extending the deadline.

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Documentation requirements

Together with your tax return, you must always enclose:

• a medical certificate if you are claiming a special allowance for major sickness expenses. However, if you have previously submitted a medical certificate documenting chronic illness, you are not required to submit a new medical certificate
• a medical certificate/statement from the child welfare service confirming special care needs of children older than 11 years; see the explanation of item 3.2.10 in «Guidelines to the individual items»
• documentation of interest on debt abroad
• documentation of tax paid abroad if you are claiming credit or a deduction from income
• documentation if you have received a total of NOK 100,000 or more in tax-free lottery winnings etc.

If you submit your tax return online at skatteetaten.no, you can submit necessary documentation either in paper form or as electronic attachments by the deadline for submitting your tax return. Remember to mark the enclosures/attachments with your name and personal ID number.

Other documentation is only required if the tax office requests it. Please note, however, that you may also be asked for documentation after you have received the tax settlement notice. You should therefore keep all documentation.

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New system for tax valuation of housing properties

The tax value of a dwelling shall not exceed 30 per cent (60 per cent for dwellings that are not your primary home) of the property’s documented market value. The tax value has been stipulated on the basis of information about the price level in the housing market, and the maximum limits will therefore not normally be exceeded. If you can document that the maximum limit has been exceeded, the tax value will be reduced. When claiming a reduction, you must state the dwelling's market value in your tax return. You only have to submit documentation if the tax office requests it. Please note that the tax value has no bearing on the tax you are to pay in 2010 unless you are liable to wealth tax.

Read more at skatteetaten.no/boligverdi

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Tax return submitted too late

Unless you have been granted an extension, you will in principle be liable to pay a penalty charge if you submit your tax return after the deadline, but before the tax assessment notice has been sent.

• If you submit the tax return within one month of the deadline, the charge is 0.1 per cent of your net capital and 0.2 per cent of your net income.
• If you submit the tax return more than one month after the deadline, the charge is 0.1 per cent of your net capital and 1 per cent of your net income.
• If you submit the tax return after the deadline, but before the tax assessment notice has been sent, the charge is 0.1 per cent of your net capital and 2 per cent of your net income.

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Failure to submit the tax return

If you do not submit your tax return before the tax assessment notice has been sent out, your tax return will be deemed to be «not submitted». In that case, your capital and income will be stipulated by discretionary assessment and you may have to pay additional tax. The imposition of additional tax in such cases could mean that the tax will be up to 60 per cent higher than if additional tax had not been imposed. Nor are you entitled to have an appeal considered.

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Notification of a change

The tax office can change amounts you have entered in your tax return. The main rule is that you will be notified if it is necessary to make changes. The tax office does not have to notify you in order to:

• increase gross capital and/or reduce debt that does not amount to more than NOK 20,000 in total
• increase income and/or reduce deductions that do not amount to more than NOK 1,000 in total
• delete an item that is not deductible if you have previously had a corresponding item deleted
• change a capital or income item stipulated by discretionary assessment if a corresponding change has been made in connection with a previous tax assessment
• change, omit or add an amount if it is obviously the result of a calculation or typing error or misunderstanding of tax law, and a statement from you will not have a bearing on the tax assessment.

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Incorrect or incomplete information

If you provide incorrect or incomplete information, you will normally have to pay additional tax.

Additional tax amounts to 30 per cent of the tax that has been or could have been evaded. In particularly serious cases, another 15 or 30 per cent may be added on top of this. The total additional tax will then be 45 or 60 per cent.

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Calculating your tax

At skatteetaten.no there is a simple program for calculating tax.

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Underpaid tax

Interest is charged on underpaid tax. Underpaid tax (including interest) of NOK 99 or less is not collected.

Pensioners and recipients of National Insurance benefits who are granted a tax limitation because of low income are not charged interest on underpaid tax. For information about tax limitation, see the topic «Tax limitation» in «Guidelines to the individual items».

Further information about the calculation of interest and interest rates in the tax settlement notice can be obtained by visiting skatteetaten.no or by contacting the Tax Collector or the Tax Hotline (SOL).

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Additional advance tax

If you wish to avoid paying interest on underpaid tax, you can pay additional advance tax by 31 May 2011. Additional advance tax paid later than 31 May will not be taken into account in connection with the final tax settlement.

You will find more information about account number and KID number for additional advance tax payment on your tax return.

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Money due to you

If a tax refund is due to you, the amount can be paid into your bank account.

The amount due to you includes interest. If the amount due to you (including interest) is NOK 99 or less, it will not be refunded.

Further information about the calculation of interest and interest rates in the tax settlement notice can be obtained by visiting skatteetaten.no or by contacting the Tax Collector or the Tax Hotline (SOL).

Appeals against the tax settlement

Appeals against the tax settlement must be sent to the Tax Collector within three weeks of receipt of the decision.

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Appeals against the tax assessment

The deadline for appealing is six weeks after the tax settlement notice was sent to the taxpayer. The tax settlement notice will be sent to you in October 2011.

Appeals should be submitted online (search for RF-1117 at skatteetaten.no) or on paper to the tax office. For more information, see skatteetaten.no.

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Spouses

Spouses who choose to allocate bank deposits, interest income, debt and interest on debt between themselves differently than the allocation in their pre-completed tax returns must ensure that both their tax returns are corrected. See also the topic «Spouses, registered partners and spouse-equivalent cohabitants» in «Guidelines to the individual items».

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Part 2 – Exemption from the obligation to submit an income statement

With effect from the 2009 income year, some persons with sole proprietorships are exempt from the obligation to submit an income statement. Those who fall under this arrangement can still choose to submit an income statement.

If you are exempted from the obligation to submit an income statement, you do not have a bookkeeping obligation either. You must nevertheless be able to document all your income and expenses. The documentation must be kept for 10 years.

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Conditions for exemption

• operating revenues for the year must not exceed NOK 50,000
• you must be tax resident in Norway
• your enterprise must not have an obligation to keep accounts, cf. Act No 56 of 17 July 1998 (the Norwegian Accounting Act) section 1-2.
• your enterprise must not have an obligation to register, cf. Act no 58 of 19 June 2009 (the Norwegian VAT Act) section 2-1.

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Exceptions

Enterprises whose result for the year is to be included in tax assessment based on the average result for several years (average tax assessment) may not use the arrangement. This applies to forestry (Taxation Act section 14-81) and reindeer husbandry (Taxation Act section 14-82). Persons engaged in business activities in these areas must submit forms RF-1175E and RF-1177. You may not use the arrangement if you have an obligation to submit:

• RF-1223 «Drosje- og lastebilnæring 2010» (Taxi and heavy goods vehicle businesses – in Norwegian only)
• RF-1189E «Letting etc. of real property 2010» together with form RF-1084 which applies to both business activity and the let property.

Nor can you use the arrangement if you:

• are claiming that the business income be shared with a spouse etc.
• have been engaged in more than one business in the course of the year
• have been engaged in business liable to tax in more than one municipality.

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Fields in the tax return

Total operating revenues

Here you enter all your operating revenues. This field corresponds to item 9900 in the income statement. If, in form RF-1084, you take to income a negative balance for operating equipment used in business activities, this income must be included in your operating revenues and RF-1084 must be submitted as an enclosure with your tax return. If income relating to operating equipment used in business activities is entered in RF-1219 «Gevinst- og tapskonto 2010» (Profit and loss account 2010 – in Norwegian only) item 15a, you include this income in your operating revenues and submit RF-1219 as an enclosure with your tax return.

Total operating expenses

Here, you enter your total deductible operating expenses. This field corresponds to item 9910 in the income statement. If you are claiming depreciation for operating equipment used in business activities, the depreciation should be included in the operating expenses and you should submit RF-1084 as an enclosure with your tax return. If you are claiming a deduction from income relating to operating equipment used in business activities in RF-1219 «Gevinst- og tapskonto 2010» (Profit and loss account 2010 – in Norwegian only) item 15b, this deduction from income must be included in your operating expenses and RF-1219 must be submitted as an enclosure with your tax return.

Operating profit/loss

Operating profit/loss is entered under item 2.7 in your tax return.

Estimated personal income

If you make use of the exemption from the obligation to submit an income statement, the submission of RF-1224E «Personal income from sole proprietorship 2010» is voluntary. If you do not submit the form, the amount under «Profit/loss for the year» will be used as your estimated personal income.

If you wish to calculate your personal income, you should submit form RF-1224E together with your tax return. You must submit RF-1224E if your estimated personal income is negative, whether for the income year in question or as a loss carryforward.

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Part 3 – Items that only apply to self-employed persons etc.

For more information about businesses assessed as partnerships (ANS, DA, KS etc.), see «Partner in a business assessed as a partnership (ANS, DA, KS etc.)».

More information about forms referred to by an RF number in the following is provided in Part 4.

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Sole proprietorships

Any income from a sole proprietorship (self-employment) is included in your general income. Tax on general income is paid to the municipality and county authority as well as equalisation tax to the state. Your personal income is calculated on the basis of your general income, and it forms the basis for calculating National Insurance contributions and surtax. As a self-employed person/person engaged in business, you have an obligation to submit an income statement and a personal income form. You can read more about these forms in Part 4 below. Self-employed persons who have business income that does not exceed NOK 50,000 will normally be exempt from the requirement to submit an income statement and personal income form. You can read more about these forms in Part 4 below.

1.5.8 Are you claiming a deduction in tax for expenses relating to approved research and development project(s)?

The rules are described in RF-1053 (see the list of forms in Part 4).

1.5.9 Owners of power stations

Any unused natural resource tax from previous years, including interest, is specified in the tax settlement for 2009 and should be stated under item 1.5.9.

1.5.10 Joint business

Spouses who have allocated business income/calculated personal income from a joint business between them must tick this item. Allocated business income is entered under item 2.7 and allocated calculated personal income under item 1.6. The income shall be allocated in the income statement and in the personal income form. The spouse who is the chief party in the business submits the income statement and the form «Personal income from sole proprietorships 2010» (RF-1224E) as enclosures with his or her tax return. More information about allocation is provided in guidelines RF-1176E (explanation of items 0401-0403), or guidelines RF-1168 (explanation of item 0999).

1.6.1 or 1.6.2 Positive personal income from sole proprietorships and the crew’s share of the catch/proceeds from fishing and hunting at sea

As a self-employed person, you have an obligation to submit RF-1224E «Personal income from sole proprietorships 2010». This does not apply to self-employed persons etc. who are exempt from the obligation to submit an income statement, see Part 2 above. For information about the calculation of personal income, see guidelines RF-1225E.

Negative calculated personal income from RF-1224E shall not be transferred to your tax return, but can be carried forward for deduction from subsequent years’ personal income.

Positive income from item 119 in RF-1213 «Fiske 2010» (Fishing 2010 – in Norwegian only) is entered under item 1.6.1 in the tax return.

If you have wound up a sole proprietorship, but still have a positive balance in RF-1219 or a negative balance in RF-1084 from the business, the part of the balance that is liable to tax shall be entered as personal income under item 1.6.1 or 1.6.2, even if you have not submitted an income statement or a personal income form (RF-1224E). The amount from item 15a in RF-1219 and/or positive income from item 110 in RF-1084 shall be transferred to items 3.1.12 and 1.6.2 in the tax return. If the gain stems from agriculture, forestry, fisheries, reindeer husbandry or fur farming, it must be entered under item 3.1.12 and 1.6.1. The same applies to income from day care centres for children or other childminding in one’s own home.

If you have carried forward negative personal income from previous years for the wound-up sole proprietorship, this will reduce any positive personal income transferred directly to the tax return from item 15a in RF-1219 and/or item 110 in RF-1084. In such case, you must provide additional information about the  negative personal income carried forward under item 5.0 (Additional information) in your tax return.

1.6.3 or 1.6.4 Sickness benefits paid to self-employed persons etc.

The amount must also be entered under item 2.7.13.

2.1.3 Day care centre for children in a private home, including sickness benefit

See the corresponding item in «Guidelines to the individual items».

2.7 Business income

The paper version of the tax return describes where the amounts are to be taken from and under which item in the tax return they are to be entered.

2.7.3 Business income from fishing and hunting at sea

For fishermen without a bookkeeping obligation (recipients of share of catch/proceeds), the amount is taken from item 117 in RF-1213. If you have engaged in fishing as a sole proprietorship, your business income is taken from item 0402 in your income statement.

2.7.13 Sickness benefit etc. for self-employed persons 

This item also includes any maternity and care benefits you have received as a self-employed person in connection with adoption.

Sickness benefit in code 444 in the statement from NAV must be entered under item 2.1.3 if the minding of children takes place in one’s own home.

3.2.15 Special allowance for agriculture

You can claim a special allowance for agriculture if certain conditions are satisfied. In such case, you must submit form RF-1177. If you are exempt from the obligation to submit an income statement, see Part 2 above, you do not have to submit form RF-1177. Instead, you must enter the allowance directly in your tax return. Information about the conditions and the size of the allowance is provided in guidelines RF-1178.

3.2.16 Special allowance for reindeer husbandry

If you own reindeer and have engaged in reindeer husbandry for more than half the income year, you can claim the special allowance for reindeer husbandry. In such case, you must submit form RF-1177. If you are exempt from the obligation to submit an income statement (operating revenues not exceeding NOK 50,000 and average tax assessment not started), see Part 2 above, you do not have to submit form RF-1177. Instead, you must enter the allowance directly in your tax return. Information about the rules and the size of the allowance is provided in guidelines RF-1178.

3.2.17 Special allowance in connection with slate quarrying

If you are engaged in slate quarrying in Finnmark or certain municipalities in Nord-Troms, you can claim a special allowance. It is new this year that you do not have to submit form RF-1177, but must enter the allowance directly in your tax return. Information about the rules and the size of the allowance is provided in guidelines RF-1178.

3.2.18 Premium for own supplementary National Insurance for self-employed persons

Here, you enter the voluntary premium paid to the National Insurance scheme for sickness benefit or occupational injury insurance.

3.2.19 Deficit for the year from business activities

If you do not submit your tax return online, you must remember to put a minus sign in front of the amount. It is explained in the paper version of the tax return where the amounts from the income statement are to be entered in the tax return. If the business has been wound up and you ran at a loss that is not covered by other income, you can claim a deduction from your income in 2009 for this loss. If the loss is not covered by income in 2009, it can be deducted from income in 2008, but not further back. The carry-back of a loss is effected by changing the tax assessment for the years in question. If an uncovered loss cannot be utilised as a carry-back or you do not wish to do so, the loss can be deducted instead from future income,  see «Guidelines to the individual items» item 3.3.11. Under item 5.0 (Additional information) in your tax return, you can request a change in the tax assessment for 2009 and/or 2008 if the conditions are met.

3.3.11 Loss carryforward from previous years 

On loss carryforwards in general, see the corresponding item in «Guidelines to the individual items». The special rule concerning previous deficits relating to dwelling houses on farms is explained in section VI in
RF-1178.

4.3.4 Value of forest

The value of forest is pre-entered for 2010. If the value of forest has changed significantly during the year (for example because of additional purchases, disposals, a conservation order, a natural disaster or similar), you must delete the pre-entered amount and submit form RF-1016, stating the estimated new value. More information is provided in guidelines RF-1017.

4.4.1 Vehicles, machinery, fixtures and fittings etc.

Here, you enter vehicles, fixtures and fittings etc. that are operating equipment in your business. The written-down tax value is used as the basis unless it can be proven that the actual value is lower. Vehicles, home contents and other moveable property that are not operating equipment must be entered under items 4.2.3–4.2.6.

4.4.2 Livestock

The Directorate of Taxes has stipulated norm values for most types of livestock. See the Directorate of Taxes’ valuation rules section 3-1-4 at skatteetaten.no.

4.4.3 Stocks

Self-produced goods are valued at production cost and purchased goods are valued at their acquisition cost.

4.4.4 Ships, fishing and whaling/sealing vessels etc.

See the Directorate of Taxes’ valuation rules section 2-1-5 at skatteetaten.no.

4.8.1 Debt from the income statement that has not been pre-entered in the tax return

Examples would be trade creditors, pre-payments from customers, unpaid employer’s National Insurance contributions and VAT, mortgage debt to a former owner on the transfer of a business, debt to employees etc.

Partner in a business assessed as a partnership (ANS, DA, KS etc.)

As a partner in a business assessed as a partnership, you do not have to submit an income statement and/or personal income form if this is the only business activity you are engaged in. Partners should receive a partner statement (RF-1221) «Deltakerens oppgave over egen formue og inntekt i deltakerliknet selskap 2010» (Partner’s statement of own capital and income in businesses assessed as partnerships 2010 – in Norwegian only) from the partnership. See also guidelines RF-1222 and «Deltakermodellen» (the partnership model) at skatteetaten.no

Remuneration for work paid to a personal partner is deemed to be both general income and personal income, see the explanation of items 1.7.1 and 1.7.4 below. Remuneration for work is not included in the partnership’s business income. The partner’s share of any profit from a business assessed as a partnership is business income and will be liable to tax as general income for the partner. Correspondingly, a deduction from general income will be granted for the partner’s share of any loss that the partnership incurs. If the partner receives a distribution from the partnership, an addition to the partner's general income will be calculated. Active participation is not a requirement for the calculation of additional general income. The repayment of paid-up equity is not deemed to be a distribution from the partnership.

1.7.1 or 1.7.4 Remuneration for work from a business assessed as a partnership 

Remuneration for work from a business assessed as a partnership that is engaged in agriculture, forestry, fisheries, reindeer husbandry, fur farming or a children’s day care centre in the partner’s home should be entered under item 1.7.1. The amount is taken from item 1160 in the partner statement (RF-1221). Remuneration for work from other businesses assessed as partnerships should be entered under item 1.7.4. You find the amount in item 1162 in the partner statement (RF-1221). If you have received pay as a limited partner, you must ensure that the amount is entered under item 2.1 and not item 1.7.1 or 1.7.4.

1.7.2 or 1.7.5 Setting off calculated negative personal income from a sole proprietorship against remuneration for work from a business assessed as a partnership 

Here, you enter personal income that you can set off (see below) with remuneration for work in item 1.7.1 or 1.7.4. The conditions for making such set-offs are described in guidelines RF-1225E item 1.30.

The amount to be entered in item 1.7.2 or 1.7.5 is taken from item 1.21 in RF-1224E. Both the year’s negative calculated personal income and previous years’ negative calculated personal income carryforward from the sole proprietorship can be included in the amount. You cannot claim a deduction for previously incurred negative personal income from limited liability companies or businesses assessed as partnerships.

1.7.7 or 1.7.8 Share of spouse’s remuneration for work from a business assessed as a partnership

Remuneration you have received for work for a business assessed as a partnership in which your spouse is a general partner is not taxed as pay, but as business income. You enter your share of the remuneration for work under item 1.7.7 or 1.7.8 if you have not received a separate partner statement, see the description of forms. If the money comes from a business that is engaged in agriculture, forestry, fisheries, reindeer husbandry, fur farming or a children’s day care centre in the partner’s home, you enter the amount under item 1.7.7. Otherwise, you enter the share of the remuneration for work under item 1.7.8. If the overview of the allocation of capital and income between spouses has been entered in the partner statement, the amounts for the partner and spouse should be taken from the overview and entered in the tax return. The amounts are taken from items 1260 and 1261 for businesses engaged in agriculture, forestry, fisheries, reindeer husbandry, fur farming or a children’s day care centre in the partners’s home, or from items 1262 and 1263 for other businesses. The spouse must enter the amount in his or her tax return.

2.1.3, 2.7.7, 2.7.8 or 3.2.19 Business income/deficit from a business assessed as a partnership

Here, you take the amount from item 1140 in RF-1221. If the partner has run a children’s day care centre in his/her own home, the partner’s share of the profit must be entered under item 2.1.3. If the partnership has been engaged in agriculture, forestry, fisheries, reindeer husbandry or fur farming, the partner’s share of the partnership’s profit must be entered under item 2.7.7 in the tax return. In other cases, the profit should be entered under item 2.7.8. If there is a minus sign in front of the amount in the partner statement, the amount must be transferred to item 3.2.19 in the tax return. If the partner submits the «Tax return for self-employed persons etc.» on paper, he/she should put a minus sign in front of the deficit in item 3.2.19. If the overview of the allocation of capital and income between spouses has been completed in the partner statement, the total amounts for the partner and spouse from the overview should be entered under item 2.1.3, 2.7.7 or 2.7.8. The spouse must enter the amounts in his or her tax return.

2.7.10 or 2.7.11 Addition to general income 

Information about the calculation of a partner’s additional general income from distributions from businesses assessed as partnerships can be found in the guidelines to the partner statements for businesses assessed as partnerships RF-1222 item 1143 and RF-1288 items 201-216. If the overview of the allocation of capital and income between spouses has been entered in the partner statement, the amounts for the partner and spouse from items 1243 and 1244, respectively, should be entered in the tax return.

3.1.12 or 3.3.7 Gain/loss on the sale etc. of a holding in a business assessed as a partnership

You will find the amount under item 1145 in RF-1221. If income and capital has been allocated between the spouses, the amounts for the partner and his/her spouse are also entered under items 1245 and 1246, respectively. Gains are entered under item 3.1.12 in the tax return, while any loss is entered under item 3.3.7.

4.5.4 or 4.8.1 Share of capital/debt in a business assessed as partnership

You will find the amount under item 1101 in RF-1221. A share of positive net capital should be entered under item 4.5.4 in the tax return, while any share of negative net capital should be entered under item 4.8.1. If you are submitting the «Tax return for self-employed persons etc.» on paper, you should put a minus sign in front of the negative net capital in item 4.8.1. If the overview of the allocation of capital and income between spouses has been entered in the partner statement, the amounts for the partner and spouse from items 1201 and 1202, respectively, should be entered in the tax return.

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Part 4 – Important forms

Below is a list of forms that are relevant to self-employed persons. You will find these forms at skatteetaten.no. If you are submitting via altinn.no, you will find the forms there.

Income statement

Self-employed persons etc. have a duty to submit an income statement as an enclosure with their tax return. Those who have a bookkeeping obligation only must submit «Income Statement 1 for 2010» (RF-1175E), see guidelines RF-1176E. Those with an obligation to keep accounts must submit «Income statement 2» (RF-1167), see guidelines RF-1168. Other self-employed persons etc. who prepare annual accounts voluntarily, can submit RF-1167 instead of RF-1175E. Visual artists who are not engaged in other business and who do not have an accounting obligation can use RF-1242, see guidelines RF-1247.

If you have operating revenues of
NOK 50,000 or less, you may, on certain conditions, be exempt from the obligation to submit an income statement, see Part 2 above. Nor do you need to submit an income statement if you only have business income from:

• a business assessed as a partnership (ANS, DA, KS etc.)
• a joint enterprise allocated from a spouse
• a share of the proceeds from fishing and hunting
• childminding in your own home.

Partner statement

Partners in a business assessed as a partnership (ANS, DA, KS etc.) receive a copy of the partner statement (RF-1233) from the partnership and submits a completed RF-1221 «Deltakerens oppgave over egen formue og inntekt i deltakerliknet selskap 2010» (Partner’s statement of own capital and income in businesses assessed as partnerships 2010 – in Norwegian only). RF-1221 is based on the information in RF-1233. If you are submitting your tax return online, you yourself must create a partner statement (RF-1221) as an attachment to the tax return and register the information provided in the partner statement. If you are submitting your tax return on paper, you must sign the partner statement (RF-1221) and enclose it with your tax return. Make sure that the partner statement is correctly filled in.

RF-1013 «Kostpris for landbrukseiendom 2010»

(Cost price for agricultural property 2010 – in Norwegian only)

The pertaining guidelines RF-1014.

RF-1016 «Formue av skogseiendom 2010»

(Capital value of forest properties 2010 – in Norwegian only)

See the guidelines (RF-1017) concerning which forest owners must submit RF-1016 for 2010.

RF-1022 «Lønns- og pensjonskostnader 2010»

(Payroll and pension expenses 2010 – in Norwegian only)

If your business has paid wages or other remuneration, you must submit Certificates of Pay and Tax Deducted. In such case, you must submit control statement RF-1022 together with your tax return.

RF-1034 «Fordeling av inntekt og formue mellom kommuner 2010»

(Allocation of income and capital between municipalities 2010 – in Norwegian only)

In this form, you propose the allocation of capital and income between the municipalities.

RF-1052 «Avstemming av egenkapital 2010»

(Reconciliation of equity 2010 – in Norwegian only)

If you submit RF-1167, you must also submit RF-1052.

RF-1053 «Fradrag i skatt for forskning og utvikling 2010»

(Deduction in tax for research and development 2010 – in Norwegian only)

If you are claiming a deduction in your tax for expenses relating to approved research and development projects, you must submit RF-1053. This form must be signed by an auditor. The guidelines are included in the form.

RF-1084 «Avskrivning 2010»

(Depreciation 2010 – in Norwegian only)

The form specifies the depreciation entered in the income statement. If there is a remaining positive or negative balance in balance group a, c or d in the years after the business was wound up, you transfer the income or deduction directly from RF-1084 to your tax return. See the pertaining guidelines, RF-1270.

RF-1098 «Formue av næringseiendom 2010»

(Capital value of commercial property 2010 – in Norwegian only)

See the pertaining guidelines, RF-1099.

RF-1109 «Uttak fra norsk område for skattlegging 2010»

(Withdrawals from the Norwegian taxation area 2010 – in Norwegian only)

See the pertaining guidelines, RF-1110.

RF-1122 «Overnattings- og serveringssted 2010»

(Hotels, pubs, restaurants etc. 2010– in Norwegian only)

RF-1125 «Bruk av bil 2010»

(Car use 2010 – in Norwegian only)

You must submit this form if you are claiming a deduction for vehicles of your own or for leased vehicles. The guidelines are on the reverse of the form.

RF-1147E «Deduction for tax paid abroad by a person (credit) 2010»

See the pertaining guidelines, RF-1148E.

RF-1149 «Næringsinntekt skattlagt i utlandet 2010»

(Business income taxed abroad 2010 – in Norwegian only)

The guidelines are on page 2 of the form.

RF-1150 «Nedsetting av inntektsskatt på lønn 2010»

(Reduction in income tax on wages 2010 – in Norwegian only)

In some cases, this form may be required if you have received pay or pension from sources abroad. A more detailed explanation is provided on page 2 of the form.

RF-1177 «Landbruk 2010»

(Agriculture 2010 – in Norwegian only)

See the pertaining guidelines, RF-1178.

RF-1213 «Fiske 2010»

(Fishing 2010 – in Norwegian only)

See the pertaining guidelines, RF-1214.

RF-1217 «Forskjeller mellom regnskapsmessige og skattemessige verdier 2010»

(Differences between accounting and tax values 2010 – in Norwegian only)

This form is only relevant for those who submit RF-1167. See the pertaining guidelines, RF-1218.

RF-1219 «Gevinst- og tapskonto 2010»

(Profit and loss account 2010 – in Norwegian only)

See the pertaining guidelines, RF-1210.

RF-1221 «Deltakerens oppgave over egen formue og inntekt i deltakerliknet selskap 2010»

(Partner’s statement of own capital and income in businesses assessed as partnerships 2010 – in Norwegian only)

See the pertaining guidelines, RF-1222.

RF-1223 «Drosje- og lastebilnæringen 2010»

(Taxi and heavy goods vehicle businesses 2010 – in Norwegian only)

If you have a licence for personal conveyance in an unscheduled service or are engaged in heavy goods vehicle transport, you must submit RF-1223.

RF-1224E «Personal income from sole proprietorships 2010»

If you submit an income statement, you must also submit RF-1224. See the pertaining guidelines, RF-1225.

RF-1269 «Foretak som bruker IFRS eller forenklet IFRS 2010»

(Enterprises that use IFRS or simplified IFRS 2010 – in Norwegian only)

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More information

Guidelines:

• Guidelines to the individual items
• Guidelines for foreign employees and self-employed persons

Brochures containing information for foreign employees staying in Norway:

• Information for foreign employees: The tax return 2010
• Information for foreign employees: Deductions for commuters
• Information for foreign employees: Standard deductions

Other brochures:

• Familiebarnehager og skatt (Day care centres for children in private homes and tax – in Norwegian only)
• Fradrag for arbeidsreiser – reiser mellom hjem og fast arbeidssted (Deduction for travel to/from work – travel between the home and permanent workplace – in Norwegian only)
• Lønnsarbeid i hjemmet – enklere og billigere (Paid employment in the home – easier and cheaper – in Norwegian only)
• Pendlere, bosted, skatteforhold (Commuters, place of residence, tax matters – in Norwegian only)
• Salg mv. av fast eiendom (The sale etc. of real property – in Norwegian only)
• Skatt ved utleie av bolig (Tax on the letting of housing – in Norwegian only)
• Skatteregler ved barnepass for foreldre, dagmammaer og praktikanter (Tax rules relating to childminding for parents, childminders and nannies – in Norwegian only)
• Ungdom – arbeid og skatt (Young people – work and tax – in Norwegian only)

Other information:

• Avgift på arv og gaver (Tax on inheritance and gifts – in Norwegian only)
• The help program «Enkel skatteberegning 2010» (Simple tax calculation 2010 – in Norwegian only) at skatteetaten.no/skatteberegning
• List of Codes for Certificates of Pay and Tax Deducted

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How to change your tax return on paper

The information in the tax return you submit is the basis for how much tax you will pay. You are responsible for this information being correct. Therefore, take time to check that the information is correct and complete.

Most of the information entered in advance in your tax return is taken from annual statements from your employer, banks, the Norwegian Labour and Welfare Service (NAV), day care centres for children etc. If these statements contain errors, you must correct the amounts in your tax return. If you have not already asked the party from whom you have received the statement to submit corrections to the statement, you must do so now.

If there is no separate item in the tax return for amounts you wish to declare, enter the amounts in the field «Any amounts that have not been pre-entered must be entered here». State the number of the item. You can find the number in the «Guidelines to the individual items», see the alphabetical table of contents or the explanation of the items. If you cannot find the item number, you can omit it and state clearly what the amount concerns instead.

Enter new or changed deduction and debt amounts with a minus sign in front, and income and capital amounts without any sign in front. All amounts must be in whole kroner. If you correct a pre-entered amount, income and deduction amounts must be entered in the first correction column and capital and debt amounts in the second. Self-employed persons will be sent a pre-completed tax return containing information the Norwegian Tax Administration has received from employers, banks, insurance companies, the register of motor vehicles, day care centres for children etc. In addition, self-employed persons will be sent a separate list of the items most used by self-employed people.

Items that a self-employed person cannot find there must be entered in the field «Any amounts that have not been pre-entered must be entered here» or on a separate sheet enclosed with the tax return.

Remember to sign the form if you submit your tax return on paper.

Send your tax return to the address stated on the form.

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How to submit your tax return online

Logging on

Go to altinn.no and select «Log on».

The tax return is accessible on My message box>For processing once you have logged on. Click «RF-1030 Tax return for self-employed persons etc. 2010» to open it.

Submitting a tax return without an income statement

The first time you log on to the tax return for self-employed persons on the internet, you will be asked whether you wish to submit the tax return with Income Statement 1 or without an income statement.

You can submit the tax return without an income statement if:

• you are only a partner in a partnership
• you have a share of the income/personal income from a joint business
• you have operating revenues that do not exceed NOK 50,000, read more about the conditions in Part 2 above.

Before continuing, you must decide whether you can submit the tax return for self-employed persons etc. without an income statement.

If you have not been engaged in business in 2010, you shall submit the tax return for self-employed persons etc. without completing the income statement.

If you are running a sole proprietorship excempt from submitting an income statement, and want to make use of this alternative, choose «Wizard for business income and expenses».

Choose here if you need attachments.

Fill in the required information shown.

If you have chosen incorrectly, you can access «Income statement 1» (RF-1175) by going to the «Attachments» tab and selecting «I wish to add RF-1175 Income statement 1»

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How to get help when submitting online:

Use «Go directly to item» if you know the item number and wish to go to it directly.

You can go to «Search the guidelines» to find more information about an item or topic.

Read «Guidelines to the individual items».

Read more about how to use the online solution. Here, you will also find a reference to user support.

There are help texts for all the items in the tax return. Click the ? button to see the help text.

Checking and changing a pre-completed tax return

We ask you to check the pre-entered information carefully and, if necessary, correct it and/or add new information about your personal circumstances.

Step by step

All the items in the tax return are sorted into main items.

This is what it looks like when you have changed an item. The original amount is struck through and a new amount entered in the column «Corrected to».

To change a main item, click «Change» or the name of the main item.

Here are your items with the pre-entered amounts that belong to this main item.

Use these links to change an amount or delete an item.

Use the dropdown list to add new items.

How to select another type of income statement

• Click «Forms and services» and «Catalogue of forms»
• Enter RF-1030 in the search field and click «Search»
• Click «Tax return for self-employed persons etc.»
• Click «Tax return for self-employed persons etc.» under the heading «The form is here»
• Click new form
• In the window that appears, you choose whether you wish to submit
  • RF-1167 «Næringsoppgave 2» (Income statement  2)
  • RF-1242 «Næringsoppgave for billedkunstnere» (Income statement for visual artists)
• Click «Continue».

If this is your first year as a self-employed person, use the same procedure to find the «Tax return for self-employed persons etc.» and  income statement.

How to fill in information about business matters

In order to enter your business information, you must complete and submit the income statement and other attachment forms. Once you have completed them, your business information will be automatically transferred to your tax return.

Click the tab «Income statement 1 for 2010 RF-1175E» to start filling in your business information. The income statement is divided into work stages with pertaining main items. Start by specifying the profit/loss, then the balance sheet and, finally, the final calculations.

To change a main item, click «Change» or the name of the main item.

The page for the main item contains all the items in this group. The most frequently used items are already shown. You will find other items in the dropdown list. When an item is selected from the dropdown list, you fill in the amount and add it to the list of items. 

If an item requires further specification, the page for the calculation basis is opened or you will be asked to open an attachment form. Fill in the calculation basis or the attachment form and click «Save/Go back».

If you have filled in the attachment form, a separate value transfer page will be shown. It contains information about which values will be transferred to which items in the income statement.

Once you have finished filling in the items under the main item, click «Save/Return to the overview» to start completing the next main item. The main item in the overview page will show updated figures.

Here, business income is allocated and personal income calculated. You must also specify the profit/loss for the year and reconcile the equity. Once you have done this, the status icons will change from ! to ✓.

Once you have finished filling in your business information, you can click this link to access a page showing an overview of all the items that are automatically transferred from the income statement to the tax return based on the information you have entered.   

The «Attachments» tab shows an overview of the attachment forms you have attached with your tax return and income statement. You can also add new attachments, and delete or change attachments. You can also attach files such as Word, Excel, PDF etc.

Click «Start submission» once you completed your tax return and income statement and the pertaining attachment forms.

Checking and submitting

Once you have clicked «Start submission», your tax return and attachment forms will be checked.

Any errors will be shown on a separate errors page with an explanation and links to the item/form containing the error. Correct the errors, so that the tax return and attachments are without errors.

Then click «Start submission» and «Sign and submit».

You will now come to a receipt page that can be printed out. You can also print out the forms from this page.

The receipt page also shows key figures from your submitted tax return.

The tax return and pertaining attachment forms are saved under My message box > Archive.

If you wish to re-submit your tax return, you can copy it from Archive. Once you have made corrections, you resubmit the return.