2.2.4 Supplementary benefit for spouse

Item 2.2.4 Applies to the tax year 2016

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This item shows how much you have received in supplementary benefit for spouse from the National Insurance Scheme and private pension schemes.

Does this item concern me?

The item concerns everyone who receives taxable supplementary benefit for spouse from the National Insurance Scheme and private pension schemes.

Supplementary benefit for spouse is a supplement for providers which you receive from NAV or private pension schemes if you meet the requirements that they set. This item will normally be relevant if you are married to a spouse who is on a low income and who is also a pensioner. The supplement is considered to be an income for you and you must pay tax on it.

Supplementary benefit for spouse from the National Insurance Scheme that is paid to recipients of old-age pension and early retirement pension (AFP) is tax-free when the effective date for the supplementary benefit is before 1 January 2011.

How do I enter this in my tax return?

The item will normally be pre-completed with the amount that you received in taxable supplementary benefit for spouses. The amounts are based on amounts reported by NAV and/or other private pension schemes, so you should check that everything is correct.

The amounts you should perform the check against will be shown in the annual statement of earnings, allowance and tax, you receive from NAV and/or other private pension schemes in January or February.

You must correct the tax return if the amount shown is wrong. You should also contact the disburser of the benefit to ensure that the annual statement and the reporting of the supplementary benefit for spouses are correct.

Log in and fill in the item.

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Documentation requirements

You do not need to send us documentation of this. If you alter, delete or add information concerning supplementary benefit for spouse, you must be able to document this through an annual statement from NAV and/or the disburser of the supplement, if we ask for it.

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