Form RF-1224

Personal income from sole proprietorship

Owners of sole proprietorships must submit this form as an attachment to the tax return.

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.

 

The form “Personal income from sole proprietorship” (RF-1224) is a mandatory attachment to the tax return, with the exception of some cases where the taxpayer (the sole proprietorship) can choose not to submit income statements

You must submit form RF-1224 if your estimated personal income is negative, either from the income year concerned or as a loss carried forward from previous years.

Income from a joint enterprise with a spouse, registered partner or cohabitant partner

If you share income from a joint enterprise with your spouse, registered partner or spouse-equivalent cohabitant, you do not both have to submit form RF-1224.

It’s sufficient for the main practitioner of the business to submit an income statement and the personal income form. How spouses share income from a joint business.

When the business income has been entered under item 2.7.6 of the tax return

You should transfer positive business income from item 0402 of the income statement to item 2.1.3, 2.7.1, 2.7.2, 2.7.3, 2.7.4, 2.7.5 or 2.7.6 of the tax return. These items are included in general income.

If you’re a member of the Norwegian National Insurance Scheme, you must pay national insurance contributions as a personal taxpayer. National insurance contributions are determined based on the calculated personal income under item 1.6.1 and/or 1.6.2 of the tax return, among other things. You should specify the personal income that you enter under these items in form RF-1224.

The sum of the personal income also forms the basis for calculating bracket tax to the state.

Remuneration for work from a business assessed as a partnership (SDF)

You should not enter this in form RF-1224.

You should enter the amounts from form RF-1221 Deltakerens oppgave over egen formue og inntekt i selskap med deltakerfastsetting (Partner’s statement of own capital and income in businesses assessed as partnerships – in Norwegian only) directly in the tax return. You should enter the work remuneration from item 1160 in form RF-1221 under item 1.7.1 of the tax return, or from item 1162 in form RF-1221 under item 1.7.4 of the tax return. In addition, the work remuneration should be included in the amount that you transfer from item 1140 in form RF-1221 to item 2.1.3, 2.7.7, 2.7.8 or 3.2.19 of the tax return.

Agriculture or reindeer husbandry

If you have positive calculated personal income during the year, you should enter this under item 1.36 in the personal income form RF-1224 and under item 1.6.2 in the tax return.

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.