Taxes

Taxes while in the US is not a straightforward process and I struggled with this for my US year in 2011-2012 as well as this time in 2018-2019.

I will therefore give you a tips page for this alone!

  1. Apply for changed tax-rate to Skatteetaten on form RF1102:
    1. Attach confirmation from employer about:
      • Your employment status
      • Income
      • What you will do while in the US
      • Dates for your US stay
    2. Invitation from your Univeristy or educational facility in the US.
    3. Refer to Article 15 in the tax agreement between Norway and the US.
      • If you turn it in via internet, there is a field for tax in your application.
      • If you send it in via email, you can write the note in the email itself. Alterantively, you can add in a text box and write it in in the word version of the application.
      • If you send it in via mail, write your info at the back of the form.

 

  1. After your stay is over (at the latest by November that year you return), send in the form “Bekreftelse på utenlandsopphold” to your employer. This is what your employer needs to report in salary earned during your stay in the US to the tax authorities.
  2. IMPORTANT – in your tax return you will STILL need to DEMAND that they lower your tax rate because this will not have happened automatically! This is done in form RF1150 – https://www.altinn.no/skjemaoversikt/skatteetaten/nedsetting-av-inntektsskatt-pa-lonn/ – You have to do this for EVERY year you are away and that you have asked for tax reduction – so in my case both for 2018 and 2019 and had reported in income on code 113A or 149A (vacation money). IF YOU DID NOT APPLY beforehand, you will have to add in all of (1) at this stage.

If you have questions, the tax authorities are happy answer apparantly – skattmidt@skatteetaten.no, write “Questions about Visiting Scholar abroad” («Spørsmål ang. forskeropphold i utlandet»).