Business income tax: Filing returns
Types of income tax returns
If you're in business, you'll need to complete and send us an income tax return, and attach either:
- a copy of your financial records, or
- a form that summarises your income and expenses.
The following summary forms may be used:
IR3B - Sole traders and partnerships can use this form to show business income.
IR3F - This form is especially for farming income and expenses.
IR3R - You can use this form to show any rental income you received.
IR10 - This form summarises selected account information from your financial records.
What return to use for income tax
| Business type | Return to use | Attachment | ||
|---|---|---|---|---|
| Sole trader |
IR3 |
copy of accounts | or | IR3B, IR3F, IR3R, IR10 |
| Company |
IR4 |
copy of accounts | or | IR10 |
| Estate or trust |
IR6 |
copy of accounts | or | IR3B, IR3F, IR3R, IR10 |
| Partnership or look-through company |
IR7 |
copy of accounts | or | IR3B, IR3F, IR3R, IR10 |
| Club or society |
IR9 |
copy of accounts | or | IR10 |
Date published: 17 May 2012
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