2.6.3 Children's pension to children aged 16 years or younger

Item 2.6.3 Applies to the tax year 2016

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Children who have lost one or both parents can receive children's pension from NAV or an insurance company. If you have one or more children aged 16 or younger who have received taxable children's pension, the income must be declared in your tax return.

Does this item concern me?

The item concerns everyone who has one or more children aged 16 or younger during the income year who has received children's pension either through the National Insurance Scheme or another occupational pension.

When a children's pension is included in your tax return, any tax deductions relating to the pension must be included in your tax settlement. The transfer of the tax deduction to you as a parent will normally be carried out by the tax collector/ municipal treasurer, but it is important that you check that it is included in your tax settlement. Any tax deducted relating to the pension will be shown on the annual statement you receive from NAV or your insurance company.

How do I enter this in my tax return?

The item will normally be pre-completed with the amount that the child has received in children's pension. The amount is based on what has been reported by NAV or your insurance company, so you should check that everything is correct.

The amounts you should perform the check against will be shown in the annual statement you will receive from NAV and/or your insurance company. You must correct the tax return if the amount shown is wrong.

You should also contact NAV and/or your insurance company to ensure that the annual statement and the report are correct.

You should not make any changes to the child's tax return when the child is assessed jointly with you.

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Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

If you alter, delete or add information concerning children's pension, you must be able to document this through an annual statement from NAV or the insurance company.

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