3.2.10 Child care deduction

Item 3.2.10 Applies to the tax year 2016

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If you incur expenses for the care of children under the age of 12 during the income year, and/or children aged 12 or over who have special care needs, you can obtain a deduction for your expenses. The deduction is limited to NOK 25,000 for one child and an additional NOK 15,000 for each child in addition to the first.

Does this item concern me?

The item concerns parents who have incurred expenses in caring for a child who they live with and who is younger than 12 years old during the income year. The expenses can be for:

  • day care
  • childminder
  • after school hours supervision scheme/sports schemes
  • transport to and from the above if it is a detour to your workplace.
  • payment for provision of childcare services

Expenses on alternative after school childcare schemes outside of the ordinary after school childcare arranged by schools themselves qualify for deductions when the childcare scheme is organised by a club or association within sport, theatre, orchestras and brass bands, choirs, culture school or similar. There is a condition that the scheme is established as a recognised alternative to the ordinary after school childcare scheme provided by primary schools, both in terms of time span and regularity. If the activity takes place at a weekend or in the evening, or only during the school holidays, no deductions will be given. More about alternative after school child care schemes here.

The item also applies to parents who have incurred supervision expenses for children aged 12 or over who have special care needs due to a disability or similar.

There are no deduction for expenses for food.

Subsidies from employer for day care

If you have received a subsidy from your employer for day care, the taxed amount is considered an expense for the minding and care of children, in addition to your personal contribution.

Rates and key figures

A deduction is given for documented expenses for the minding and care of children of up to NOK 25,000 for one child, and an additional NOK 15,000 for each child in addition to the first.

How do I enter this in my tax return?

The item will normally be pre-filled with the amount you have paid. The amount is based on what was reported by the one you made the payment to, so you should check that everything is correct.

The reported amount/deduction amount is automatically distributed equally between spouses/spouse-equivalent cohabitants with joint children.

If you have received childminding benefit as a single provider (se the annual statement from NAV, regarding this year benefits), the benefit you received will reduce the basis used to calculate the deduction. You will be entitled to child care deduction to the extent that your expenses exceed the benefit.

How to change the child care deduction

When the item has not been pre-completed with a total

The item should be completed with information on:

  • who the payments have been made to,
  • the amount paid,
  • the reason for the change (error/non-reporting or transfer between spouses/spouse-equivalent cohabitants).

If you have received childminding benefit (se the annual statement from NAV, regarding this year benefits), you must also state the reduction, which is the entire amount you received from NAV.

Transport of children to and from day care centre/after school hours supervision scheme

You can obtain a deduction for taking children to a day care centre, after school hours supervision scheme or childminder if it is not on the way to your place of work. It is your expenses for the extra distance you travel that gives entitlement to a deduction. A deduction is given at the rate of NOK 1.50 per kilometre, or your actual expenses when using public transport.

Spouses

Spouses have a joint maximum amount for the deduction. They can distribute the deduction freely between themselves if they do not wish to split the deduction equally between them, but both spouses must alter their tax returns in such cases. This also applies where the deduction concerns children who are not joint children.

When spouses marry during the income year: If, for example, you each have a child from a previous relationship (and do not have joint children), you can choose whether you wish to declare the children as your respective children or as two joint children, i.e. a maximum of 2 x NOK 25,000 or NOK 40,000 in allowance.

Spouse-equivalent cohabitants

Spouse-equivalent cohabitants with joint children can distribute the deduction freely between themselves if they do not wish to have the deduction split equally between them, but both cohabitants must alter their tax returns in such cases.

In the case of cohabitants without joint children, the child care deduction is given to the parent who is the father or mother of the child/children from a previous relationship.

Break-up of relationships

The deduction is given to the person with whom the child has lived for the majority of the year. If you wish to alter the pre-completed value, both partners must alter their tax returns. If your previous partner does not wish to alter the tax return, you must alter your tax return and give an explanation as to why you are changing it under item 5.0.

Log in and fill in the item.

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Submit on paper

An itemisation of travel allowance to and from a day care centre/childminder/after school hours supervision scheme must be entered under Item 5.0 Additional information if you submit your tax return on paper.

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 we ask for documentation, you must be able to document the following:

  • For expenses for minding and care which are not pre-completed in your taxreturn, you must be able to document these by original vouchers which state the name and address of the recipient.
  • If you are claiming a deduction for the minding and care of children aged 12 or older due to special care needs, you must be able to document the child's special needs through a medical certificate, statement from the child welfare service or similar.
  • Expenses in excess of NOK 10,000 on an annual basis must be paid via a bank or through salary deductions in order for you to be entitled to a deduction. You must be able to document payments through bank statements or payslips.

Why haven't I got a preliminary tax calculation on my tax return?

There could be a number of reasons why you haven't received a preliminary tax calculation on your tax return.

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