Personal income from sole prorietorship (RF-1224) Attachment

The deadline for submitting RF-1224E is the same as for your tax return/income statement.

Personal income must be calculated for owners of sole proprietorships. In principle, form RF-1224E ‘Personal income from sole proprietorships’ is a mandatory attachment to the tax return. Exceptions from the duty to submit form RF-1224E applies in certain cases. See RF-2003 ‘Start help for self-employed persons etc.’ for details. RF-1224E must be submitted if the sole proprietorship has negative calculated personal income, either from the income year in question or carried forward.

Sole proprietorships – calculation of personal income