3.5.5 Special allowance for single providers

Item 3.5.5 Applies to the tax year 2016

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This item shows what you receive in special allowance as a single provider for a child aged under 18. 

Does this item concern me?

The item concerns everyone who receives extended child benefit from NAV. If you receive half extended child benefit because the child lives with both parents, half the special allowance is given. You will receive the special allowance for the same amount of months as you have received extended child benefit.

Change in marital status

If you get married or have a spouse-equivalent cohabitant for at least 12 months, the extended child benefit, and therefore also your entitlement to the special allowance, will cease. You should then also change your tax deduction card.

Rates and key figures

The full special allowance is NOK 4,317 per month. Half the special allowance is NOK 2,159 per month.

How do I enter this in my tax return?

The item will normally be pre-filled with the special allowance. The total will be based on what has been reported by NAV concerning the number of months with full/shared extended child benefit, so you should check that everything is correct.

The annual statement from NAV only shows the total amount of child benefit that has been paid and the period during the year for which the child benefit was paid. No information is given concerning the number of children or which particular children it concerns or whether the child benefit is ordinary or extended child benefit.

On the basis of the amount stated in the annual statement and the amount of child benefit you receive each month, you can calculate the number of months for which you have received child benefit. The number of months with extended child benefit must equal the number of months with special allowance.

You cannot alter the amount yourself if you believe that the calculated special allowance is wrong.

If the information concerning the number of months with full/shared extended child benefit is incorrect or too low, you must contact NAV and ask for corrected information concerning your child benefit to be sent to the Norwegian Tax Administration as soon as possible. If NAV makes changes to extended child benefit for 2016, NAV will report the new information to the Norwegian Tax Administration and we will recalculate the special allowance. You can also document the requirement concerning the higher special allowance by presenting the letter notifying you of NAV's child benefit decision to the Norwegian Tax Administration.

You will not need to contact NAV even if, after 1 January 2017, you receive notification of a decision concerning extended child benefit which also covers the repayment of extended child benefit for a period in 2016. In these cases, NAV will report back on information concerning the number of months of full/shared extended child benefit in 2016, and the assessment of the special allowance will be automatically corrected during the tax calculation.

If you have other information, you can enter this under item 5.0.

How is it calculated?

Depending on whether you have sole care of the child or the child has shared housing and you have full or half extended child benefit, you will receive full or half special allowance. This will be calculated month by month and added together to obtain your total special allowance.

Example:

You have received extended child benefit from NAV for four months.  The special allowance will therefore be NOK 4,317 per month x four months with child benefit = NOK 17,268 in special allowance.

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Documentation requirements

You do not need to send us documentation of the extended child benefit you have received if the calculated special allowance is correct.

If the special allowance changes: When you have received documentation from NAV concerning a change in information relating to the number of months with full/shared extended child benefit, you can scan and enclose it with your tax return when you submit your return electronically.

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