Deduction for tax paid abroad by a person (credit ... - Skatteetaten

Skatteetaten
Deduction for tax paid abroad by a person (credit) 2012
Name
See separate guidelines for completion of the form (RF-1148)
National ID number
Address
Postal code
Postal district
I Claim for deduction for income tax paid abroad
1 Specification of income tax paid abroad
1.1
Country Type of income Type of tax
Amount Currency Exchange
rate
Amount
in NOK
2. Income directly allocated to abroad
Total tax on income paid abroad for which you are claiming a deduction from Norwegian tax
=
2.1 Calculated personal income and remuneration for work relating to business abroad
Wage earnings
etc.
Wage earnings
etc.
Pension/ National Insurance benefits etc.
Incl. under
item no
2.1.1 Calculated personal income from sole proprietorship 1.6
2.1.2 Partner’s remuneration for work in a business assessed as a partnership 1.7
2.2 Income from employment etc. earned abroad
2.2.1
2.2.2
Amount Currency Exchange
rate
2.1.3 TOTAL
=
Incl. under
item no
2.1.6
2.1.6
2.2
Amount in NOK
Amount in NOK
à
Pension/ National Insurance benefits etc.
2.2
2.3 Maintenance payments received etc.
Amount Currency Exchange
rate
2.2.3 TOTAL
=
Exchange
rate
2.6
Amount in NOK
à
2.6
2.4 Other income from abroad
Amount Currency Exchange
rate
2.3.1 TOTAL
=
Incl. under
item no
2.4.1 Share dividend 3.1.7
Amount in NOK
à
+
Share dividend 3.1.7
2.4.2
Other capital
income
Other capital
income
2.5 Net business income/loss from sole proprietorship*)
2.4.3 TOTAL
=
Incl. under
item no
2.7/3.2.19
Amount in NOK
à
+
3 Expenses directly allocated to abroad
3.1
*) Transferred from supplementary form RF-1149 item 4 or from a separate sheet
Minimum
standard
deduction
Tax return item 3.2.1
Item 2.2.3 minus wage earnings, pension etc. from the EEA area
Own income – tax return items 2.1 +2.2+2.6.1+2.6.3
Adopted by the Directorate of Taxes on the basis of the Ministry of Finance’s delegation
decision of 28 November 1994 no 1064, cf. the Tax Assessment Act section 4-3 no 2.
RF-1147E
x
2.7/3.2.19
2.5.1 TOTAL
To be transferred to the following page
=
à
à
+
÷
=
÷
=

Amount transferred from the previous page
3.2 Other expenses
Incl. under
item no
Amount in NOK
4 Expenses allocated to abroad in accordance with the indirect method
4.1
Interest expenses
4.2 Other expenses
Type of
expense
Type of
expense
Expense
Tax return item 3.3.1+3.3.2
Corrected net income
Expense
Corrected net income
5 Net business income/loss from business assessed as a partnership
5.1 Partner’s share of net business income/loss
x
x
Corrected net income
Net income from abroad before the deduction of
expenses allocated in accordance with the indirect method
Item 3.3 above (minus wage earnings, pension income etc.
x
Item 3.3. above
Item 3.3. above
Allocation ratio
Incl. in
item no
=
Amount in NOK
à
à
4.3 TOTAL =
à
Incl. under
item no
3.3 TOTAL
Amount in NOK
à
2.7 +
3.2.19
à ÷
÷
=
÷
÷
II Claim for deduction for wealth tax paid abroad
6 Specification of wealth tax paid abroad
Net income from abroad 5.2 TOTAL
6.1 Country Type of capital Tax type
Amount Currency
=
Exchange
rate
Amount in NOK
7. Capital/debt abroad
7.1 Capital taxed abroad
Total wealth tax paid abroad for which you are claiming a deduction from Norwegian tax
Incl. under
item no
4.6
Amount in NOK
=
4.6
7.2 SUM
=
à
7.3 Debt
Tax return
item 4.8
x
Item 7.2 above
Total capital
à
÷
7.4 Partner’s share of capital/debt in business assessed as a partnership
Incl. under
item no
Amount in NOK
4.5.4
à +
4.8.1/
4.8.3
à ÷
III Claim for deduction for foreign tax carried forward
=
År A. Foreign income tax carry forward B. Foreign wealth tax carry forward
8
2007
III Claim for carry-back for foreign tax to 2011
9
2008
2009
2010
2011
Are you claiming a deduction in tax for the preceding year for foreign tax that cannot be deducted from this year’s tax? Yes No
If you tick the box for yes under item 9, you must submit an enclosure with your tax return to substantiate that no taxable income/capital
will accrue to you abroad during the income years 2013-2017 for which a credit can be claimed.
Date
Signature