Item 2.7.10

2.7.10 Addition to general income from KS, ANS, etc. which is engaged in fishing or runs a family day care centre from their own home (RF-1221)

Applies to the income year 2017

Under this item, you must enter the calculated addition to general income due to distributions from the company specified in item 1143 in form RF-1221. The item concerns income from fishing and/or family day care center in your own home from a company assessed as a partnership (KS, ANS, DA, internal partnership, and so on).

Supplements to ordinary income includes all gratuitous compensations and benefits given by the company to the participant, such as cash payments, the transfer of assets or properties, free use of the company's assets, properties or services, and so on.

Does this item concern me?

The item concerns everyone who:

In the case of "Other business", the amount must be entered under item 2.7.11.

How do I enter this in my tax return?

Under item 2.7.10, you must enter the amount from item 1143 in the form RF-1221. When you submit electronically, the amount under item 2.7.10 will be automatically transferred from form RF-1221.

Under item 2.7.10, you must enter the amount from item 1143 in the form RF-1221. When you submit electronically, the amount under item 2.7.10 will be automatically transferred from the form RF-1221.

If the addition to general income is distributed between spouses, you must enter the amount from item 1243 in the form RF-1221 under item 2.7.11

Documentation requirements

You do not need to send us any documentation concerning this, but you must be able to present it upon request.

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