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 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 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.