3.3.7 Other deductions: Deduction of positive balance
Applies to the income year 2020
Income deduction from RF-1084 depreciation. This item is also used for other deductions not covered anywhere else.
Does this item concern me?
This concerns everyone who has a loss which is deducted over several years through RF-1084 Avskriving (Depreciation – in Norwegian only). Calculated deductions are shown in item 110.
How do I enter this in my tax return?
If you have entered expenses which exceed NOK 10,000 on an annual basis, you must have paid via a bank in order for the amount to be deductible.
You do not need to send us any documentation for the above deduction, but you must be able to present documentation if we ask for it.