Form RF-1175

Income Statement 1

Income Statement 1 must be submitted as electronic attachment to Tax Returns for self employed persons or sole proprietorships that are engaged in business activity without being obliged to submit annual accounts pursuant to the Accounting Act, but are subject to a bookkeeping duty pursuant to the Bookkeeping Act. Enclosure with the tax return/partnership statement.

If you are a business or self-employed person, you have to submit the tax return and all forms electronically.

If the enterprise has an obligation to submit annual accounts under the Accounting Act, you must submit Income statement 2 instead of Income Statement 1.

General and limited partnerships that prepares annual accounts pursuant to the provision of limited accounting obligation in section 3-2b of the Norwegian Accounting Act and all non-accounting general and limited partnerships can deliver RF-1368 Income statement 5 "Næringsoppgave 5 for foretak med begrenset regnskapsplikt og ikke-regnskapspliktige selskap med deltakerfastsetting" (in norwegian only).

Self-employed persons (sole proprietorships) with gross sales incomes of less than NOK 50,000 per year, are exempt from the obligation to submit a income statement

No activity last year?

Businesses with no activity in the previous income year must still submit a blank Income Statement 1.

Previous year's amounts

There is no obligation to fill in the amounts for the previous year in the profit and loss and balance sheet format. This does not apply if the previous year's amounts have been altered.


In cases where the self-employed person/general manager has delegated roles or registered an accountant in the Register of Legal Entities, the accountant can retrieve and submit the tax return electronically on behalf of the deceased. This presupposes that the roles were delegated before the self-employed person died, and that the accountant is authorised to submit via Altinn and has been delegated the role that gives authority to sign the tax return in Altinn. In other cases, the tax return may be submitted on paper.

All businesses must submit the tax return and all related forms electronically. You can use this paper form to prepare, or as support when filling in the form on-line.