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Business income tax
Te take whiwhinga pakihi
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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