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