3.2.5 Minimum standard deduction from children’s income

Item 3.2.5 Applies to the tax year 2016

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If you have one or more children who were under 13 years of age during the income year and who received taxable income from employment, a minimum standard deduction from the child's income will be given. If the income is entered under item 2.4.1, the minimum standard deduction will be automatically calculated and pre-completed.

Does this item concern me?

This item will concern you if you have children who were under 13 years of age during the income year and who had total taxable income from employment of more than NOK 10,000 during the year. It is the parents who are taxed on the income and you will be entitled to the minimum standard deduction from the child's income. The minimum standard deduction is entered under this item.

When the parents live together, the child is assessed with both their parents. The child's income and the minimum standard deduction are distributed between the parents.

Income from employment of less than NOK 10,000 is normally tax-free for children under 13, and there will therefore be no minimum standard deduction from the income and you must also not enter anything under this item. If the child is aged 13 or over, you must use item 3.2.1.

Foster parents

The item will not apply to you if you receive a foster home allowance. If the foster home has the character of adoption and you do not receive a foster home allowance for the child, the item will apply to you if the child also receives income from employment.

If you do not live with the child's mother/father

If the parents do not live together, it is the parent with whom the child lives according to the National Registry at the end of the income year who must enter the income from employment and the minimum standard deduction in their tax return. However, if the other parent was responsible for most of the care during the year, that parent may enter the income and the minimum standard deduction in their tax return instead.

If the child is living with you and you are married, the child's income and the minimum standard deduction will be distributed between you and your spouse. If your spouse is not the child's biological parent, they can transfer all the income and the minimum standard deduction to you.

Rates and key figures

The rates for the minimum standard deduction are as follows:

  • income from employment of less than NOK 10,000: tax-free
  • income from employment of less than NOK 31,800: minimum standard deduction is equal to the salary
  • income from employment of between NOK 31,801 and NOK 73,954: minimum standard deduction is NOK 31,800
  • income from employment of between NOK 73,955 and NOK 212,674: minimum standard deduction is 43 percent of the salary
  • income from employment of over NOK 212,675: minimum standard deduction is NOK 91,450

The minimum standard deduction is calculated automatically when the income is reported and will be pre-completed in the tax return.

How do I enter this in my tax return?

If the income has been reported by the employer, the item will be pre-completed with half allocated to each parent in cases where the parents live together. If the parents do not live together, the minimum standard deduction will be pre-completed under the parent with whom the child is registered as living at the end of the income year. There is one item for each child. Check that everything is correct.

If you wish to alter the amount, you must change the income under item 2.4.1 and the minimum standard deduction under item 3.2.5. The minimum standard deduction will be completed automatically when you submit electronically.

Spouses can distribute the income and the minimum standard deduction freely between themselves. This also applies if the child is not a joint child. The minimum standard deduction will be calculated on the child's total income from employment. If you alter the distribution, both of you must change it in your tax returns.

Information is missing

If any information is missing, you must enter the national ID number of the child/children and the minimum standard deduction. One item for each child.

Log in and fill in the item.

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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 the income has not been reported to the tax authorities, you must retain payslips and/or the Certificate of Pay and Tax Deducted from the employer so that you can document the income if we ask to see it.

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