2.7.8 Income from KS, ANS which carries on other business (RF-1221) or NOKUS (RF-1246)

Item 2.7.8 Applies to the tax year 2016

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Under this item, you enter the calculated business income from form RF-1221 or RF-1246. The item concerns income from business within the category "Other business" from either a company assessed as a partnership (KS, ANS, DA, internal partnership) or a Norwegian-controlled foreign company etc. in a low tax country (NOKUS).

Does this item concern me?

The item concerns everyone who is a partner in:

"Other business" concerns all businesses except slate quarrying in northern Troms or Finnmark, forestry, agriculture, horticulture, fur farming, fishing and/or hunting.

How do I enter this in my tax return?

I have a share in a company assessed as a partnership (RF-1221)

Under item 2.7.8, you should enter the amount from item 1140 in form RF-1221. When you submit electronically, the amount under item 2.7.8 will be automatically transferred from form RF-1221.

Distributing shares in a company assessed as a partnership between spouses

If business income is to be distributed between spouses, the amount from item 1241 in form RF-1221 which is to be distributed to the spouse should be entered under item 2.7.8. Both spouses must submit their own RF-1221 in which item 1241 is completed.

I have a share in a NOKUS company (RF-1246)

Under item 2.7.8, you should enter the amount from item 410 in form RF-1221. When you submit electronically, the amount under item 2.7.2 will be automatically transferred from form RF-1246.

Distributing shares in a NOKUS company between spouses

If business income is to be distributed between spouses, both spouses must submit their own RF-1246 in which item 410 is completed.

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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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