Income tax return: Preparation and participation obligations of a housewife
I am neither a businesswoman, nor do I have a trade or practice a liberal profession. For my income tax, I therefore declare the surplus of income over expenses, without balance sheets or evaluations.
Can the tax office demand a breakdown of the income into cold rent and additional costs from me for rental income (Anlage V&V)?
The items are treated equally for income from V&V, so the breakdown is not necessary for tax purposes.
It also does not arise 'anyway' for other reasons:
The rents are mostly paid undivided, so the breakdown is not immediately apparent from the income and the calculation I make for the heating or ancillary costs billing of the tenants often relates to a different period (heating cost billing period is not the calendar year or the payments to be credited to the billing period do not correspond to the payments made in the calendar year).
I inquired with the tax office about the background of the breakdown request, but the response was something along the lines of 'you see that the form provides for two lines!', without any explanation.
Is there any case law on this? Regulations? Laws?
I only found § 90 AO, which refers to balance sheets or evaluations that arise from other legal reasons, but there are no legal reasons for me.
The question is important to me, as the tax office imposes harsh and, in any case, completely excessive conditions for bookkeeping in the private sector (even if they originally arise for other reasons or are even voluntarily kept). One such condition is that the bookkeeping must be done promptly (similar to a mileage log) and cannot be reconstructed afterwards.
