Other tax adjustments

Deductible costs that have not been included in the income statement. For example expenses in connection with an issue or other deductions that are to be deducted but which have not been bookkept.

The notional revenue of fund holdings that is to be included as an income. It is calculated by multiplying the value of the fund holdings at the start of the calendar year with 0,4 percent.

When a reversal is made of an tax allocation reserve that was initiated when corporation tax was higher than today, the amount to be reversed must be revalued. The reversal should therefore be made at different percentages depending on when the provision was made. The program makes this calculation automatically and fills in the field 4.6 d on INK2S.

If the company has changed its accounting policy, and the change has been accounted for with an adjustment entry in the opening equity, this adjustment is specified here. Also, if the Swedish Tax Agency has decided to change the tax assessment for the previous year, but no adjustment has been made to the year-end closing, this is specified here.

In case of revenue from a negatively adjusted acquisition cost, this revenue shall be specified in field 4.6 e if the income year belongs to 2019-P4. Otherwise, the revenue shall be specified in field 4.6 d.

Deductions for depreciation should follow a certain depreciation plan according to which the depreciation rate is calculated from the building’s economic life. The building’s value is depreciated with a certain percentage each year.

If the bookkept depreciation for buildings and land facilities does not match tax depreciation, you must make the adjustment here. It also applies to residual value depreciation on machinery and equipment. If you need to adjust the result, enter it here.

Here, the difference between the accountable and the taxable result of the sale of a commercial property should be entered.
Read more in Skatteverket's brochure SKV 294 - Tax regulations for limited companies and partnerships on which rules apply.

If a forest or natural assets reduction deduction has been requested, it is entered here. This deduction is also to be included in tax form N8.

Deductions that are made after selling a commercial property are to be specified as income in this field.

The amount to be returned is entered here. If the company sells a commercial property, the allowable deductions for depreciation of building and land, forest deductions and natural assets deductions the company received during the time the company owned the property must be included in the total amount.

Any other adjustments that are to be deducted from or added to the profit or loss before tax are specified.

Here, the entire deficit that was not utilised in the previous year is entered. Information can be found on the previous year's INK2 form at item1.2.

If an idle deficit from previous years is reduced due to circumstances such as a change in ownership or composition, you can specify this adjustment here.

If in the examination of whether the deficit rolled into 4.14 a can be utilised, it appears that it cannot because of a group contribution block, the part that cannot be used this year must be included in item 4.14 c.s The amount to be filled in at 4.14 c must also be included in item 1.2 (deficit) on the first page of the tax declaration. There, the amount may also need to be merged with the other deficit in the company that appears in item 4.16. At item 1.2 in INK2, the entire determined deficit will thus be reported.

If any partnership rights or shares were sold during the year and recorded a profit, this shall be specified in the field Recorded profit (4.7 a). If the sale on the other hand resulted in a loss, this shall be specified in the field Recorded loss (4.7 b).

If any partnership rights or shares were sold during the year and recorded a profit, this shall be specified in the field Recorded profit (4.7 a). If the sale on the other hand resulted in a loss, this shall be specified in the field Recorded loss (4.7 b).
If the company has made losses on the sale of securities in previous years, they can be used as a deduction against the year's gains on securities in this year's tax return. Deductions may not normally be made with a larger loss amount than what corresponds to the net profit for the year. The remaining part of old losses may be saved for future years.

If this year's trading in securities has instead resulted in a net loss for the company, that loss can be saved for later years. It can then be used as a deduction against gains on the sale of securities.

Here, you specify the taxable profit after a sale of shares or partnership rights, whereas a deductible loss is specified in the field Capital loss, deductible (4.7 f).

Read more in Skatteverket's brochure SKV 294 - Tax regulations for limited companies and partnerships on which rules apply.

Here, you specify the taxable loss after a sale of shares or partnership rights, whereas a deductible profit is specified in the field Capital gain financial year (4.7 e).

Read more in Skatteverket's brochure SKV 294 - Tax regulations for limited companies and partnerships on which rules apply.

Revenue from participation in partnerships or profit from sale of participation in partnerships.

Read more in Skatteverket's brochure SKV 294 - Tax regulations for limited companies and partnerships on which rules apply.

Costs from participation in partnerships or loss from sale of participation in partnerships.
Read more in SKV 294 - Tax regulations for limited companies and partnerships and Skatteverket's info on tax regulations for partners in trading partnerships on which rules apply.