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 1.6.2

1.6.2 Positive personal income

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 enter calculated personal income, regardless of whether it has been declared through simplified reporting or using form "RF-1224E Personal income from sole proprietorship", "RF-1219 Gevinst- og tapskonto" (Profit and loss account – in Norwegian only) or "RF-1084 Avskrivning" (Depreciation – in Norwegian only).

Does this item concern me?

The item concerns everyone who:

  • runs a business and who has personal income
  • runs a business and who has personal income which is distributed between spouses
  • has ceased running a business and has a profit which is taxed over several years using form RF-1219 Gevinst- og tapskonto (Profit and loss account – in Norwegian only)
  • or who has ceased running a business and has a profit which is taxed over several years using form RF-1084 Avskrivning (Depreciation – in Norwegian only). Concerns balance groups a, c, d and/or j

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

If you are exempt from the obligation to submit an income statement, any positive operating profit will be transferred from the "Guide for operating revenue and expenses" to this item in the tax return.

Under item 1.6.2, you must enter the amount from item 1.36 in form RF-1224E. When you submit electronically, the amount under item 1.6.2 will be automatically entered when you complete form RF-1224E.

Business losses

Negative personal income can be carried forward as a deduction to the first year in which the same enterprise generates a positive personal income. It is therefore important to complete RF-1224E even if you have a deficit.

Distribution between spouses

If personal income is divided between spouses, this is entered in item 1.10 on the form. The income should be divided proportionately according to work contribution. Spouses are treated individually in the correction/co-ordination items 1.17 - 1.23. on the form. The final calculation appears in the year's itemised calculated personal income in items 1.36 for the primary earner and 1.34 for spouse respectively. The amounts should be entered in item 1.6.2 in the tax return. When you submit electronically, the amount in item 1.6.2 will be automatically transferred from the RF-1224 form. NB: This does not apply for the spouse.

Under item 1.6.2, you must enter the amount from item 15b in form RF-1219. When you submit electronically, the amount under item 1.6.2 will be automatically transferred from form RF-1219.

If the business that has ceased trading operates within either the "Fishing/hunting" or the "Family day care centre in private home" category, the total must be entered under item 1.6.1.

Under item 1.6.2, you must enter the amount from item 110 in form RF-1084. When you submit electronically, the amount under item 1.6.2 will be automatically transferred from form RF-1084.

If the business that has ceased trading operates within either the "Fishing/hunting" or the "Family day care centre in private home" category, the total must be entered under item 1.6.1.

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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.