Item 2.1.9

2.1.9 Disability benefits from parties other than the National Insurance scheme

Applies to the income year 2017

This item shows the disability benefits you have received from schemes other than the National Insurance scheme, including disability benefits from the Norwegian Public Service Pension Fund (SPK), disability benefits from other pension schemes (including disability benefits from IPA/IPS) and disability benefits from abroad.

Does this item concern me?

The item concerns everyone who receives:

  • Disability benefits from public sector occupational pension schemes
  • Disability benefits from private sector occupational pension schemes
  • Disability benefits from individual pension insurance agreements and pension savings agreements (previously IPS and IPA)
  • Disability benefits from employment-related collective annuities etc. established before 1 January 2007
  • Disability benefits from abroad

Disability benefit from the National Insurance scheme and disability benefits from other schemes will be taxed as salary income.

New this year

The item will normally be pre-completed with the amount that you have received in disability benefits. The totals are based on amounts that have been reported by the parties that paid your disability benefits. Please check that everything is correct.

The amounts you should cross-check against will be shown in the annual statement of incomes, deductions and tax deductions that you have received from your pension company.

If the amount shown is wrong, you must change it in the tax return. You should also contact the disburser of the disability benefit to ensure that the statement and the reporting of disability benefits are correct.

If the item is pre-completed with a disability benefit from abroad, the average exchange rate for the foreign currency during 2017 will be used when converting to Norwegian kroner.

How do I enter this in my tax return?

The item will normally be pre-completed with the amount that you have received in disability benefits. The totals are based on amounts that have been reported by the parties that paid your disability benefits. Please check that everything is correct.

The amounts you should cross-check against will be shown in the annual statement of incomes, deductions and tax deductions that you have received from your pension company.

If the amount shown is wrong, you must change it in the tax return. You should also contact the disburser of the disability benefit to ensure that the statement and the reporting of disability benefits are correct.

If the item is pre-completed with a disability benefit from abroad, the average exchange rate for the foreign currency during 2017 will be used when converting to Norwegian kroner.

If any information is missing, you must enter the disburser, amount and a description of the benefit. Disability benefits under this item will be included in the basis for calculating the tax deduction for pension income.

Disability benefit from abroad

If you received disability benefit from abroad during 2017, you must enter the income under this item. This applies even if you have already paid tax on the foreign disability benefit in the country of payment. You must state the name of the disburser, the country of payment and income before tax in both the foreign currency and NOK.

Back payment of foreign disability benefit

If you received back payments of foreign disability benefit in 2017, you must enter the full amount under item 2.1.9, and the years that the back payments concern are to be specified in an attachement (preferably with the payment decision).

Have you paid tax on the disability benefit abroad?

If you have paid tax on the disability benefit abroad, you can claim a deduction from your Norwegian tax. You must insert a tick for “Yes” for credit deduction under item 1.5.6. Complete and submit the form RF-1147E Deduction for tax paid abroad by a person together with your tax return. If you submit electronically, this form will become available when you answer "Yes" under the item 1.5.6.

Documentation requirements

You do not need to send us any documentation concerning the payments, but you must be able to present it upon request. If we do request documentation, you must be able to document your circumstances through a statement of income, deductions and tax deductions from the party that disbursed the disability benefit.

If you are claiming a credit deduction, you must document the tax which has been assessed and paid in the other country upon request.

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