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.

Log in and complete RF-1175:

Submit Income Statement 1

Self-employed persons and limited liability companies (AS) must log in and submit the tax return and all forms electronically.

Self-employed persons and businesses can use the paper form as a preparation and a guide to complete the form.


If the enterprise has an accounting obligation according to the Accounting Act, you must submit Income Statement 2 instead of Income Statement 1. If the enterprise meet the conditions for simplified accounting according to section 3-2b of the Accounting Act, the enterprise can choose to submit RF-1368 Income Statement 5 instead.

Some small sole proprietorships with gross operating revenues of NOK 50,000 or less are exempt from the requirement to submit an income statement. Sole proprietorships with more than 20 employees or total assets exceeding NOK 20 million must submit Income Statement 2. Sole proprietorships that prepare annual accounts in accordance with the provision of limited accounting obligation in section 3-2b of the Accounting Act can choose to submit Income Statement 5.

Businesses assessed as partnerships cannot use Income Statement 1. All businesses assessed as partnerships with no accounting obligations must submit RF-1368 Income Statement 5. The same applies to businesses assessed as partnerships that prepare annual accounts in accordance with the provision of limited accounting obligation in section 3-2b of the Accounting Act.

All companies/enterprises can choose to submit RF-1167 Income Statement 2.

No activity last year?

Self-employed persons who did not carry out commercial activity last year must still submit a blank Income Statement 1.

Last year’s numbers

Entering last year's figures in the profit/loss and balance sheet is voluntary. This does not apply if last year's figures have been recalculated.

Guidance to completing the form

Paper forms

Paper forms and guidance for previous years

You can use the older forms as a guide if you need to change something in previously submitted tax returns.

You can still change and re-submit your tax return for wage earners and pensioners and the tax return for sole proprietorships with forms attached for  2017 and 2018 if you discover errors, or if you've received new or delayed information. 

In cases where a 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 person. This presupposes that the roles were delegated before the self-employed person died, and that the accountant is both entitled to submit via Altinn and has been delegated the role that provides the accountant with the authority to sign the tax return in Altinn.

In other cases, the tax return may be submitted on paper. 

If you need access to the tax return of a self-employed person that died before the deadline for submission, and you do not have access to it in Altinn, you can send an enquiry with a certificate of probate and, if relevant, an authorisation enclosed.

The enquiry, including necessary documentation, must be sent via our contact form or by post to:

Postboks 9200 - Grønland
0134 OSLO

The deceased self-employed person’s tax return cannot be submitted electronically, but must be sent by post to:

Postboks 430, Alnabru
0614 Oslo

In some cases, it may take a while before you receive the requested tax return. If you need an extended submission deadline, you can apply for it.