Important information

The help on this page applies to the few who still need to submit the tax return in the old format in Altinn. You can tell if you have the old version if the tax return has numbered items.

The new tax return is divided into topics. It has its own help pages. See our help to edit the new tax return, divided by topic. 

Item 1.5.11

1.5.11 Have you and your spouse distributed business income/personal income from a joint business?

How to fill in the item, if you submit your tax return in Altinn. Applies to the income year 2022.

Under this item, you must tick "yes" or "no" whether you and your spouse have business income and calculated personal income from a joint business which you have distributed between yourselves.

Does this item concern me?

This item concerns spouses who distribute the surplus (business income and/or calculated personal income) from a joint business.

The item also concerns cohabiting partners who are taxed jointly as spouses (spouse-equivalent cohabitants) if they run a joint business.

The distribution of the surplus should be based on each spouse's work input. By "joint business", we mean a commercial enterprise that is owned either by one of the spouses or by both spouses jointly.

The item does not apply to private limited liability companies, even if the spouses own the majority of the shares.

How do I enter this in my tax return in Altinn?

If you and your spouse distribute business income and/or personal income from a joint business, you must select "Yes" under the item.

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Documentation requirements

You do not have to send us any documentation, but you must be able to present documentation if we ask for it.