Item 1.7.7
1.7.7 Share of remuneration from work from KS, ANS etc. - fishing or child day care centre in the partner's home (RF - 1221)
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 your share of joint remuneration from work from company assessed as a partnership (KS, ANS, etc.) within the category "Fishing" and "Child day care centre" specified in form "RF-1221 Partner’s statement of capital and income in company assessed as a partnership". This item must be filled in when the remuneration from work is to be distributed between spouses.
Does this item concern me?
The item concerns everyone who distributes remuneration from work with their spouse and who:
- is a partner in a company assessed as a partnership within the category "Fishing" and who has calculated remuneration from work in form RF-1221 Deltakerens oppgave over egen formue og inntekt i deltakerliknet selskap" (Partner’s statement of capital and income in company assessed as a partnership – in Norwegian only) ,
- runs a child day care centre in their own home and who has calculated remuneration from work in form RF-1221 .
If the remuneration from work is not to be distributed between spouses, the amount must be entered under item 1.7.1.
How do I enter this in my tax return in Altinn?
Under this item, you must enter the amount from item 1160 the column "ektefelles andel" (spouse's share) in form RF-1221.
Documentation requirements
You do not have to send us any documentation, but you must be able to present documentation if we ask for it.