Other tax adjustments

This input field can be used for two purposes:

• Reduce the surplus accounted for by the accountant in field R17 on the NE tax form with the spouse’s deficit share.
• Deduct the non-accountant’s share of the joint activity’s deficit.

This input field can be used for two purposes:

• Reduce the deficit accounted for by the accountant in field R17 on the NE tax form with the spouse’s surplus share.
• Specify the non-accountant’s share of the joint activity’s surplus.

Deductible, non-recorded costs that have not been accounted for in any other input field, are deducted here. This also applies to recorded, non-taxable revenue.

Car expenses, journeys to and from work and deduction for home office are applicable entries in this field.

Non-deductible, non-recorded costs that have not been accounted for in any other input field, are specified here. This also applies to recorded, taxable revenue.

Car benefits and housing benefits are applicable entries in this field.

Idle deficit from the previous tax year is specified here.

In case of logging or extraction of natural resources, a tax deduction calculated in relation to the logging (forest deduction) or the extraction (deduction for depletion) can be granted.

The deduction is requested via the appendix N8 - Deduction for forest property/deduction for natural assets and the deduction will be automatically transferred to the locked field R25.

If forest deductions or deductions for depletion have been reversed, the appendix N8 must be attached to INK1. In the appendix, the reversed deduction per property must be specified.

When selling non-residential premises at a loss, these deductions shall not be reversed into the business to an extent that corresponds to the loss. The reversal is instead made at the tax form for sale of non-residential premises.

If the property has changed from commercial to residential use during the income year, any recorded deductions of depreciation shall be reversed in this field.

When selling non-residential premises with a profit, the recorded deductions for depreciations that have been made for the sold property shall be reversed in this field.

Reversed deduction for forest property or natural assets should be done in the appendix N8 - Deduction for forest property/deduction for natural assets. The reverted amount will then be transferred automatically to the locked field R26.

When selling non-residential premises at a loss, these deductions shall not be reversed into the business to an extent that corresponds to the loss. The reversal is instead made at the tax form for sale of non-residential premises.

If the property has changed from commercial to residential use during the income year, any recorded deductions of depreciation shall be reversed in the open field R26.

In case of revenue from forestry, taxation can be postponed by making a deposit to a special forest account. It is permitted to deduct the entire deposited amount. At least SEK 5 000 must have been deposited to the forest account during the year for the deduction to be allowed.

Deposits may not be made in such a large amount that a deficit arises when calculating income from business activities.

In case of a withdrawal or payment from the forest account, the withdrawn or paid amount must be taxed in the same income year as when the withdrawal or payment was made.

A withdrawal from the forest account may be made no earlier than four months after the deposit, with at least SEK 1 000 per withdrawal. Withdrawals increase the business income.