1.6.2 Positive personal income

Item 1.6.2 Applies to the tax year 2016

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Under this item, you must enter calculated personal income, regardless of whether it has been declared through simplified reporting or using form "RF-1224E Personal income from sole proprietorship", "RF-1219 Gevinst- og tapskonto" (Profit and loss account – in Norwegian only) or "RF-1084 Avskrivning" (Depreciation – in Norwegian only). The average underhang for forestry should also be entered under this item.

Does this item concern me?

The item concerns everyone who:

  • runs a business and who has personal income
  • runs a business and who has personal income which is distributed between spouses
  • has ceased running a business and has a profit which is taxed over several years using form RF-1219 Gevinst- og tapskonto (Profit and loss account – in Norwegian only)
  • or who has ceased running a business and has a profit which is taxed over several years using form RF-1084 Avskrivning (Depreciation – in Norwegian only). Concerns balance groups a, c, d and/or j
  • works with forestry and has averaged under hang in income from forestry. This applies to people who has a forest where the activity does not satisfy the requirements of business and the sum of up to four last year's actual revenue is greater than the last four-year average fixed income (in Norwegian). Alternatively average under overhang can be entered in a profit and loss account.

How do I enter this in my tax return?

I am exempt from the obligation to submit an income statement and personal income form

If you are exempt from the obligation to submit an income statement, any positive operating profit will be transferred from the "Guide for operating revenue and expenses" to this item in the tax return.

I have to submit form "RF-1224E Personal income from sole proprietorship"

Under item 1.6.2, you must enter the amount from item 1.36 in form RF-1224E. When you submit electronically, the amount under item 1.6.2 will be automatically entered when you complete form RF-1224E.

Business losses

Negative personal income can be carried forward as a deduction to the first year in which the same enterprise generates a positive personal income. It is therefore important to complete RF-1224E even if you have a deficit.

Distribution between spouses

If personal income is divided between spouses, this is entered in item 1.10 on the form. The income should be divided proportionately according to work contribution. Spouses are treated individually in the correction/co-ordination items 1.17 - 1.23. on the form. The final calculation appears in the year's itemised calculated personal income in items 1.36 for the primary earner and 1.34 for spouse respectively. The amounts should be entered in item 1.6.2 in the tax return. When you submit electronically, the amount in item 1.6.2 will be automatically transferred from the RF-1224 form. NB: This does not apply for the spouse.

I have to submit form "RF-1219 Gevinst- og tapskonto" (Profit and loss account – in Norwegian only)

Under item 1.6.2, you must enter the amount from item 15b in form RF-1219. When you submit electronically, the amount under item 1.6.2 will be automatically transferred from form RF-1219.

If the business that has ceased trading operates within either the "Fishing/hunting" or the "Family day care centre in private home" category, the total must be entered under item 1.6.1.

I have to submit "RF-1084 Avskrivning" (Depreciation – in Norwegian only)

Under item 1.6.2, you must enter the amount from item 110 in form RF-1084. When you submit electronically, the amount under item 1.6.2 will be automatically transferred from form RF-1084.

If the business that has ceased trading operates within either the "Fishing/hunting" or the "Family day care centre in private home" category, the total must be entered under item 1.6.1.

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Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

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