3.2.4 Minimum standard deduction from supplementary benefit for spouse

Item 3.2.4 Applies to the tax year 2016

  • Print

If you receive supplementary benefit for spouse, you will receive a separate standard minimum deduction for this benefit. If the supplementary benefit has been pre-completed in your tax return, the standard minimum deduction will also be pre-completed.

Does this item concern me?

This item concerns everyone who receives taxable supplementary benefit for spouse.

Rates and key figures

The rate for the standard minimum deduction for supplementary benefit for spouse:

  • Supplementary benefit for spouse of less than NOK 4,000: the standard minimum deduction is equal to the supplementary benefit for spouse
  • Supplementary benefit for spouse of between NOK 4,000 and NOK 13,794: the standard minimum deduction is NOK 4,000
  • Supplementary benefit for spouse of between NOK 13,794 and 253,793: the standard minimum deduction is 29 percent of the supplementary benefit for spouse
  • Supplementary benefit for spouse of over NOK 253,794: the standard minimum deduction is NOK 73,600.

No separate standard minimum deduction is given for supplementary benefit for spouse when it is not taxable.

How do I enter this in my tax return?

The standard minimum deduction will be calculated and completed automatically when the supplementary benefit for spouse is reported.

You must only change this item if you change item 2.2.4.

Log in and fill in the item.

How to change to english version of Altinn.

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.

Did you find what you were looking for?

Maks 255 tegn. Kun tall og bokstaver.