11 Production of income – Instructions

If you want to add information to your pre-completed tax return, you can submit the additions in MyTax.
 
If you want to file on paper, use Form 11 to report production of income. Additional information and the form are available on our Forms page. The return address is marked on the first page of the form. 

Use Form 11 to report only such earned income from income-producing activities that is completely missing from the pre-completed tax return.

You can use this form to report income and expenses relating to day care activities, for example, if you are a private day care provider and are in the prepayment register.

In addition to reporting income, you can also claim tax deductions for any expenses related to the activities for the production of income – including the expenses that are directly related to the income already recorded on your pre-completed tax return. Report the income and expenses on the tax return for the year when they were paid.

Report other income and facts about other situations on the forms below or in MyTax:

• If, as a result of your activities for the production of income, you have received trade income and the amount is shown on your pre-completed tax return but needs to be corrected, correct the details with Form 50A.
• Also use Form 50A if the activities are hobby related.
• If you are a business operator or self-employed person, report the trade income that you have received from business activities on Form 5.

Read more about income-producing activities (available in Finnish and Swedish, link to Finnish)

If you change additions you have made previously

If you have already filed additions but notice that they need to be changed, complete and submit the form again, entering all the details. Note that it is not enough to only correct an incorrect detail or add a missing one.

You can also use a form as an attachment to a claim for adjustment

You can use Form 11 if you submit a claim for adjustment after the tax assessment has ended. Make a claim for adjustment (Form 3308e) and attach this form to the claim. Even in this case, submit all the information relevant to tax assessment: it is not enough to enter only the information that you request to be adjusted. The claim for adjustment can also be submitted via MyTax. If you use MyTax, you do not need the paper form and you can use the details available in MyTax as a basis for the claim for adjustment.

Contents

1 Taxpayer identification and the tax year
2 Revenues derived from acquiring or maintaining income
2.1 Total revenues
3 Expenses for acquiring or maintaining income
3.1 Materials and supplies
3.2 Work equipment (expenses for use of own work equipment)
3.3 Travel expenses for temporary work trips (fill in section 5)
3.4 Increased living expenses due to temporary work trips (fill in section 6)
3.5 Home office deduction
3.6 Depreciation
3.7 Other expenses
3.8 Total expenses
4 Depreciation of work equipment
5 Itemisation of travel expenses for temporary work trips
5.1 Travel expenses for means other than public transport
5.2 Travel expenses for public transport
6 Itemisation of increased living expenses due to temporary work trips
6.1 Type of travel
6.2 Number of travel days
6.3 Maximum amount/travel day
6.4 Total maximum amount

1 Taxpayer identification and the tax year

Enter your name and personal identity code.

Also report the tax year, i.e. the year that the information you are reporting concerns.

Specify also the type of activity for acquiring or maintaining income from which you have received the revenues you report on this form.

2 Revenues derived from acquiring or maintaining income

2.1 Total revenues

In this section, report the revenues derived from acquiring or maintaining income. Report only the revenues not included in the pre-completed tax return.

3 Expenses for acquiring or maintaining income

In this section, report all expenses for acquiring or maintaining income.

3.1 Materials and supplies

Report the costs of materials and supplies relating to acquiring or maintaining income.

3.2 Work equipment (expenses for use of own work equipment)

Report the costs of using your own equipment, such as telephone expenses.

3.3 Travel expenses for temporary work trips

First, itemise the travel expenses in section 5 of the form. Add together the amounts of travel expenses entered in fields 5.1 and 5.2. Enter the total amount here.

3.4 Increased living expenses due to temporary work trips

First, fill in section 6 of this form. In section 6, itemise your living expenses attributable to temporary work trips. Transfer the total amount of living expenses calculated and entered in the field "Total" in section 6 to this field.

3.5 Home office deduction

Report the actual expenses attributable to the home office or the standard home office deduction. The amount of home office deduction per year depends on how much you use the home office for full-time or part-time work during the tax year. Read more about home office deduction (in Finnish and Swedish only).

3.6 Depreciation

First, calculate depreciation charges and enter the amounts in section 4. Then, transfer the total amount of depreciation from the field "Total depreciation" in section 6 to this field.

3.7 Other expenses

Enter other deductible expenses in this field. Please note, however, that the pension insurance contributions of self-employed persons (YEL) and farmers (MYEL) are reported on Form 50A or via MyTax.

3.8 Total expenses

Add together the expenses attributable to acquiring or maintaining income – the amounts entered in fields 3.1–3.7 – and enter the total amount here.

"Profit incurred in acquiring or maintaining income" and "Loss incurred in acquiring or maintaining income" 

To calculate and report the amount of taxable income incurred in acquiring or maintaining income, i.e. the difference between the revenues and expenses, subtract the amount entered in field 3.8 from the amount entered in field 2.1. If the result is positive, enter the profits in the field "Profit incurred in acquiring or maintaining income". If the result is negative, i.e. the expenses are higher than the revenues, enter the losses in the field "Loss incurred in acquiring or maintaining income".

4 Depreciation of work equipment

The acquisition cost of a machine or device purchased for use in activities for acquiring or maintaining income can be reallocated as depreciation expenses over the course of several years if the useful life of the asset exceeds three years or if the acquisition price is more than EUR 1,200. Otherwise, the acquisition price of the machine or device is deducted as a one-off expense for the acquisition year.

• Machine or device: In this column, enter machines or devices that have been purchased for use in activities for acquiring or maintaining income.
• Acquisition year: Enter the year in which the machine or device was purchased.
• Undepreciated balance at the beginning of the tax year: Enter the undepreciated acquisition cost at the beginning of the tax year, i.e. the acquisition price from which the previous years' depreciation charges have been deducted. If the machine or device was purchased during the tax year, enter its acquisition price.
• Depreciation (maximum 25%): Calculate the amount of depreciation. The maximum limit for depreciation for the tax year is 25% of the undepreciated balance for the reported machine or device.
• Undepreciated balance at the end of the tax year: Subtract the calculated depreciation charge from the undepreciated balance at the beginning of the year and enter the difference here.
• Total depreciation: Add together the depreciation charges for different machines or devices and transfer the amount to field 3.6 on this form.

5 Itemisation of travel expenses for temporary work trips

5.1 Travel expenses for means other than public transport

• Total kilometres during the tax year: If you have made work trips relating to acquiring or maintaining income during which you have used means other than public transport, enter the total kilometres during the tax year here.
• Amount/km: Check in the Tax Administration's harmonisation guidelines, how much you can deduct? (in Finnish and Swedish only, link to Finnish) per kilometre. Enter the amount here.
• Total travel expenses/year: Calculate and enter the total amount of travel expenses here. Add together the amounts of travel expenses from fields 5.1 and 5.2 and transfer the result to field 3.3 of this form.

5.2 Travel expenses for public transport

• Total travel expenses/year: If you have made work trips relating to acquiring or maintaining income during which you have used public transport, enter the total travel expenses paid during the tax year here. Add together the amounts of travel expenses from fields 5.1 and 5.2 and transfer the result to field 3.3 of this form.

6 Itemisation of increased living expenses due to temporary work trips

Report the increased living expenses arising from temporary work trips. Such expenses are, for example, reasonable additional meal costs. If you are unable to specify the exact amount of expenses in euros, you can use the amounts specified in the Tax Administration's harmonisation guidelines (see field 6.3 on this form).

Read more about the deduction of increased living expenses (in Finnish and Swedish only, link to Finnish).

What is meant by a temporary work trip?

6.1 Type of travel

Enter the information about trips on their individual lines based on the type of travel, i.e. trips made within Finland that lasted more than 6 hours, trips made within Finland that lasted more than 10 hours, and trips made abroad.

6.2 Number of travel days

Enter the number of travel days on each line. For example, if you made five trips that lasted more than 10 hours within Finland during the year, enter "5" on the first line.

6.3 Maximum amount/travel day

Enter the amount of actual expenses per travel day or use the maximum amounts per travel day specified in the Tax Administration's harmonisation guidelines. Check the maximum amounts in the Tax administration's harmonisation guidelines.

6.4 Total maximum amount

Add together the amounts of increased living expenses due to all the temporary work trips. Transfer the total amount to field 3.4 of this form.

Date and sign the form. Also give your daytime telephone number.