Important information

The help on this page applies to the few who still need to submit the tax return in the old format in Altinn. You can tell if you have the old version if the tax return has numbered items.

The new tax return is divided into topics. It has its own help pages. See our help to edit the new tax return, divided by topic. 

Item 1.7.2

1.7.2 Negative calculated personal income from a sole proprietorship within fishing or family day care centre in the partner's own home which can be coordinated with remuneration from work from KS, ANS etc.

How to fill in the item, if you submit your tax return in Altinn. Applies to the income year 2022.

Under this item, you enter negative calculated personal income specified in form "RF-1224E Personal income from sole proprietorship". Negative calculated personal income can reduce remuneration from work within fishing or family day care centre in the partner's own home  when certain conditions are met.

Does this item concern me?

The item concerns everyone who runs a sole proprietorship with a negative calculated personal income from fishing/family day care centre in their own home who has remuneration from work from KS, ANS etc. - fishing or child day care centre in the partner's home (RF - 1221)

This assumes that the conditions for coordination are met (Section 12-20-1 of the Ministry of Finance's Regulations pursuant to the Tax Act (FSFIN); see Section 10-42-3). See the guidelines in form RF-1225.

How do I enter this in my tax return in Altinn?

Under this item, you must enter the amount from item 1.21 in form RF-1224E.

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Documentation requirements

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