Special allowance for single providers

The deduction will be pre-filled in your tax return.

You must not alter the amount yourself.

The special allowance is calculated by the Tax Administration based on information from NAV concerning the number of months in the year in which you received extended child benefit. When extended child benefit from NAV is shared on the basis of an agreement concerning shared housing for the child or children, you will receive the special allowance at half the monthly rate.

Any internal agreement between parents concerning sharing of the special allowance in cases where extended child benefit is only paid to one of the parents will not result in us splitting the special allowance when we calculate the tax that is payable. Special allowance at half rate assumes that the extended child benefit is shared.

If the allowance is wrong or not shown in the tax return

If the special allowance has not been included in your tax return, if the amount is incorrect, or if the decision has been made with retrospective effect, you do not need to do anything as this will be corrected automatically. If the omission or error is due to other circumstances, you must contact NAV and ask them to correct and send the information to the Tax Administration. If you have a combination of shared and fully extended child benefit for one or more children, NAV only registers this as a shared special allowance. You must then contact NAV and request the decision, which you then send as an attachment to the tax return.

Read more about about the new special allowance for single providers.