1.7.4 Remuneration for work from KS, ANS etc. – Other business (RF-1221)

Item 1.7.4 Applies to the tax year 2016

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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?

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.

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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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