4.8 Debt The items under "4.8 Debt" concern negative capital such as loans, credit purchases, underpaid tax, private loans, debts in housing cooperatives/jointly owned properties, debts abroad and deductions for leasehold land, etc. All items for 4.8 in the tax returnSe all items in the tax return 4.8.1 Domestic debt This item shows your debt to Norwegian lending institutions or in connection with credit purchases, your outstanding underpaid tax as of 31 December and the deduction for debt for ground rent. The amount will normally be pre-filled with the amount that has been reported, so you should check that everything is correct. 4.8.2 Debt in housing associations, housing cooperatives and jointly owned residential property This item shows your debt in connection with your shares in housing cooperatives and/or jointly owned property. The amount will normally be pre-filled with the amount that has been reported by the housing cooperative/jointly owned property, so you should check that everything is correct. 4.8.3 Debt abroad Under this item, you must enter the amount of debt you have abroad.