Item 2.6.3

2.6.3 Children's pension to children aged 16 years or younger

Applies to the income year 2017

Children who have lost one or both parents can receive children's pension from NAV or an insurance company. If you have one or more children aged 16 or younger who have received taxable children's pension, the income must be declared in your tax return.

Does this item concern me?

The item concerns everyone who has one child or more aged 16 or younger during the income year who has received children's pension either through the National Insurance Scheme or other individual pension agreements (IPA/the former IPS).

When a children's pension is included in your tax return, any tax deductions relating to the pension must be included in your tax assessment. Normally the tax deduction will be transferred to you as a parent by the tax collector, but it is important that you check this in you tax assessment. Any tax deductions relating to the pension will be shown on the annual statement you receive from NAV or your insurance company.

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 you alter, delete or add information concerning children's pension, you must be able to document this through an annual statement from NAV or the insurance company.