Item 1.7.4
1.7.4 Remuneration for work from KS, ANS etc. – Other business (RF-1221)
How to fill in the item, if you submit your tax return in Altinn. Applies to the income year 2022.
Under this item, you must enter calculated personal income/remuneration from work from form "RF-1221 Partner’s statement of capital and income in company assessed as a partnership". The item concerns income from a company assessed as a partnership (KS, ANS, DA, internal partnerships, etc.) within the category "Other business".
Does this item concern me?
Item 1.7.4 applies to everyone who is a partner in a business assessed as a partnership in the category "Other business" and who has remuneration from work in form RF-1221 Deltakerens oppgave over egen formue og inntekt i deltakerliknet selskap (Partner’s statement of capital and income in company assessed as a partnership – in Norwegian only), item 1162.
How do I enter this in my tax return in Altinn?
Under this item, you must enter the amount from item 1162 in form RF-1221. When you submit electronically, the amount under item 1.7.4 will be automatically transferred from form RF-1221.
Distributing between spouses
When remuneration from work is to be distributed between spouses, the spouse who submits form RF-1221 must enter their share under item 1.7.4, while the other spouse must enter their share under item 1.7.8.
Documentation requirements
You do not have to send us any documentation, but you must be able to present documentation if we ask for it.