Item 3.2.10

3.2.10 Child care deduction

Applies to the income year 2018

If you incur expenses for the care of children who at the end of the income year are 11 years or younger, and / or children who are 12 or older with a special  care need, you can obtain a deduction for your expenses. The deduction is limited to NOK 25,000 for one child and an additional NOK 15,000 for each child in addition to the first.

 

Does this item concern me?

The item concerns parents who have incurred expenses in caring for a child who they live with and who is 11 yeaars old or younger during the income year. The expenses can be for:

  • day care
  • childminder
  • after school hours supervision scheme/sports schemes
  • transport to and from the above if it is a detour to your workplace.
  • payment for provision of childcare services
  • Expenses on alternative after school childcare schemes outside of the ordinary after school childcare arranged by schools themselves qualify for deductions when the childcare scheme is organised by a club or association within sport, theatre, orchestras and brass bands, choirs, culture school or similar. There is a condition that the scheme is established as a recognised alternative to the ordinary after school childcare scheme provided by primary schools, both in terms of time span and regularity. If the activity takes place at a weekend or in the evening, or only during the school holidays, no deductions will be given. More about alternative after school child care schemes here.

The item also applies to parents who have incurred supervision expenses for children aged 12 or over who have special care needs due to a disability or similar.

This item also covers parents who have a shared home with children abroad.

There are no deduction for expenses for food.

If you have received a subsidy from your employer for day care, the taxed amount is considered an expense for the minding and care of children, in addition to your personal contribution.

Rates and key figures

A deduction is given for documented expenses for the minding and care of children of up to NOK 25,000 for one child, and an additional NOK 15,000 for each child in addition to the first.

How do I enter this in my tax return?

The item will normally be pre-filled with the amount you have paid. The amount is based on what was reported by the one you made the payment to, so you should check that everything is correct.

The reported amount/deduction amount is automatically distributed equally between spouses/spouse-equivalent cohabitants with joint children.

If you have received childminding benefit as a single provider (se the annual statement from NAV, regarding this year benefits), the benefit you received will reduce the basis used to calculate the deduction. You will be entitled to child care deduction to the extent that your expenses exceed the benefit.

When the item has not been pre-completed with a total

The item should be completed with information on:

  • who the payments have been made to,
  • the amount paid,
  • the reason for the change (error/non-reporting or transfer between spouses/spouse-equivalent cohabitants).

How to change the child care deduction

If you have received childminding benefit (see the annual statement from NAV, regarding this year benefits), you must also state the reduction, which is the entire amount you received from NAV.

You can obtain a deduction for taking children to a day care centre, after school hours supervision scheme or childminder if it is not on the way to your place of work. It is your expenses for the extra distance you travel that gives entitlement to a deduction. A deduction is given at the rate of NOK 1.56 per kilometre, or your actual expenses when using public transport.

Spouses have a joint maximum amount available for deduction. They can distribute the deduction freely between themselves, or they can split it equally. If they choose to distribute it freely, both spouses must alter their tax returns. This is also the case when the deduction concerns children who are not shared children.

When spouses marry during the income year: If, for example, each spouse have a child from a previous relationship (and do not have any shared children), you can choose whether you wish to declare the children as your respective children or as two shared children, i.e. a maximum of 2 x NOK 25,000 or NOK 40,000 in allowance.

Spouse-equivalent cohabitants with joint children can distribute the deduction freely between themselves if they do not wish to have the deduction split equally between them, but both cohabitants must alter their tax returns in such cases.

In the case of cohabitants without joint children, the child care deduction is given to the parent who is the father or mother of the child/children from a previous relationship.

The deduction is given to the person with whom the child has lived for the majority of the year. If you wish to alter the pre-completed amount, both partners must alter their tax returns. If your previous partner does not wish to alter their tax return, you must alter your tax return and send an attachment with an explanation.

An itemisation of travel allowance to and from a day care centre/childminder/after school hours supervision scheme must be entered in the tax return. See how.

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 we ask for documentation, you must be able to document the following:

  • For expenses for minding and care which are not pre-completed in your taxreturn, you must be able to document these by original vouchers which state the name and address of the recipient.
  • If you are claiming a deduction for the minding and care of children aged 12 or older due to special care needs, you must be able to document the child's special needs through a medical certificate, statement from the child welfare service or similar.
  • Expenses in excess of NOK 10,000 on an annual basis must be paid via a bank or through salary deductions in order for you to be entitled to a deduction. You must be able to document payments through bank statements or payslips.
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