3.2.15 Special allowance for agriculture (RF-1177)
Applies to the income year 2017
Under this item, you must enter the calculated special allowance for agriculture from form "RF-1177 Landbruk" (Agriculture - in Norwegian only).
Does this item concern me?
This item concerns everyone who has business income from activity within agriculture, horticulture, market gardening, honey production and/or fur farming.
How do I enter this in my tax return?
Under this item, you must enter the amount from item 438 in form RF-1177 Landbruk (Agriculture - only in Norwegian) . When you submit electronically, the amount under item 3.2.15 will be automatically transferred from form RF-1177.
Distribution between spouses
If the business income and special allowance for agriculture are distributed between spouses, the person who is the main partner in the business must enter the amount from item 441.2 in form RF-1177 under item 3.2.15. You are considered the main partner in the business if you submit the income statement in your name.
If you are not the main partner in the business, you must enter the amount from item 441.3 in form RF-1177 under item 3.2.15 in your tax return. Spouses must submit their own form RF-1177. Business income and special agricultural allowance must generally be allocated according to work input.
You do not need to send us any documentation concerning this, but you must be able to present it upon request.