Skip to Content


Forms and guides
Kimihia he parongo mo

Find a form or guide based on keyword, document title or document number:


Individual income tax forms and guides

Title and summary Number

A guide to associated persons definitions for income tax purposes

This booklet contains information to help you to identify when a person is associated with another person for income tax purposes.

IR620

Accounts information (2012 and earlier)

Completing an IR10 will help speed up the processing of your tax return. You don't have to include your financial records, although we may ask for them later.

Note: Use this form for returns for the 2012 and previous tax years. For returns for 2013 and onwards use the Financial statements summary (IR10) which you'll find under "Forms and guides".

IR10

Accounts information for use by tax agents (2012 and earlier)

Form to use to prepare account information to be returned, eliminating the need for returning full financial records.

Note: this form is to be used for returns for the 2012 tax year and previous years. For returns for 2013 and onwards please use the Financial statements summary for use by tax agents (IR10A) which you can find under "Forms and guides".

IR10A

Are you getting your fair share of cash for scrap?

This flyer provides guidelines on when money received from the sale of scrap is taxable. It also explains what to do if you're not returning the income.

IR684

Bankruptcy - your tax obligations

This factsheet explains the difference between bankruptcy and the no asset procedure, and the tax obligations if you're considering either.

IR244

Binding rulings

This guide tells you what binding rulings are and the process for applying for one. It also gives some detail about when we can and can’t give rulings.

IR715

Branch equivalent tax account return

A Branch Equivalent Tax Account (BETA) is a memorandum account used to prevent double taxation of attributed foreign income derived from an income interest of 10% or greater in a controlled foreign company (CFC).

IR308

Buying and selling residential property

This guide will help you to understand whether you should be paying tax when you sell a property and tells you about your responsibilities. It will help you decide whether you need to get more information or professional advice.

IR313

Changes to provisional tax for the 2011 income year

Tax rate changes announced in the 2010 Budget have affected the provisional tax calculations for the 2011 income year.

Please refer to this worksheet to help you recalculate your standard provisional tax liability in your 2010 IR3.

AD20

Changes to provisional tax for the 2011 year

Tax rate changes announced in the 2010 Budget have affected the provisional tax calculations for the 2011 income year.

Please refer to this worksheet to help you recalculate your standard provisional tax liability with your 2010 IR3NR.

AD45

Clubs or societies return guide 2013

Use this guide to help you complete the Income tax return: Clubs or societies 2013 (IR9).

IR9GU

Clubs or societies return guide 2014

Use this guide to help you complete the Income tax return: Clubs or societies 2014 (IR9).

IR9GU

Computer-assisted audits

A guide to computer-assisted audits for business people and investors.

IR297a

Confirming your Personal tax summary

This guide helps you to confirm your personal tax summary (PTS) online using myIR and to update your bank account details on your PTS.

IR521

Direct selling

Direct selling is quite different from other ways of doing business in New Zealand. This guide provides you with information on meeting your tax obligations when you are a distributor for a direct selling organisation in New Zealand.

IR261

Earthquake - if your income is affected

This factsheet gives you information on what you can do if your income is affected by the Christchurch earthquakes.

AD70

Earthquake - record reconstruction

This factsheet gives you information on what to do if your records have been destroyed or damaged as a result of the Christchurch earthquake.

AD84

Earthquake - tax relief for Christchurch

This factsheet gives you information on tax and income assistance available to people affected by the Christchurch earthquake.

AD66

Elect someone to act on your behalf

Complete this form if you want someone to act on your behalf with Inland Revenue.

IR597

Farming income

If you are in farming, you can declare farming income using this form, then attach it to your yearly tax return.

IR3F

Fast refunds

You can use this form to authorise us to directly credit your refunds into your bank account. You can complete it online.

IR587

Financial statements summary for use by tax agents (from 2013 onwards)

Form to use to prepare account information to be returned, eliminating the need for returning full financial records.

Note: This form is to be used for returns for the 2013 tax year onwards. For returns from 2012 or previous years please use the Accounts information for use by tax agents (IR10A) which you can find under "Forms and guides".

IR10A

Financial statements summary (2013 onwards)

Completing an IR10 will help speed up the processing of your tax return. You do not have to include your financial records, although we may ask for them later.

Note: Use this form for returns for the 2013 tax year and onwards. For returns for 2012 and previous tax years, use the Accounts information (IR10) which you can find under Forms and guides.

IR10

Have you changed your name, address or phone number?

It is important that we hold your correct details so we can provide you with the information you require. This form enables you to notify us if you change your name, address, or phone number.

IR238

Household expenditure guide

This guide is provided by Inland Revenue, based on information from the Household Economic Survey 2010 undertaken by Statistics New Zealand.

AD164

I have bought and resold a property at a profit. Do I have to pay tax?

This guide tells you how to work out if you should pay tax on a property sale. If you require further information we recommend you talk to a tax advisor or an accountant.

This guide isn’t intended for builders, developers or dealers.

IR314

IRD number application - individual

Form to complete to get an individual IRD number.

IR595

Income equalisation deposit/refund form

This form includes all the information required to make a deposit to the income equalisation scheme, or to request a refund from the income equalisation scheme.

IR155

Income tax return: Clubs or societies 2010

Use this return to file your club or society yearly income and expenses information for the 2010 income year, from 1 April 2009 to 31 March 2010.

IR9

Income tax return: Clubs or societies 2011

Use this return to file your club or society yearly income and expenses information for the 2011 income year, from 1 April 2010 to 31 March 2011.

IR9

Income tax return: Clubs or societies 2012

Use this return to file your club or society yearly income and expenses information for the 2012 income year, from 1 April 2011 to 31 March 2012.

IR9

Income tax return: Clubs or societies 2013

Use this return to file your club or society's yearly income and expenses information for the 2013 income year, from 1 April 2012 to 31 March 2013.

IR9

Income tax return: Clubs or societies 2014

Use this return to file your club or society's yearly income and expenses information for the 2014 income year, from 1 April 2013 to 31 March 2014.

IR9

Income tax return: Non-resident individual taxpayers 2007

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2006 to 31 March 2007.

IR3NR

Income tax return: Non-resident individual taxpayers 2008

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2007 to 31 March 2008.

IR3NR

Income tax return: Non-resident individual taxpayers 2009

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2008 to 31 March 2009.

IR3NR

Income tax return: Non-resident individual taxpayers 2010

Return to use if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2009 to 31 March 2010.

IR3NR

Income tax return: Non-resident individual taxpayers 2011

Return to use if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2010 to 31 March 2011.

IR3NR

Income tax return: Non-resident individual taxpayers 2012

This service allows non-resident individuals to file their income tax return online. This is the same as completing the Non-resident individual taxpayer return 2012 (IR3NR) form.

IR3NR

Income tax return: Non-resident individual taxpayers 2013

This service allows non-resident individuals to file their income tax return online. This is the same as completing the Non-resident individual taxpayer return 2013 (IR3NR) form.

IR3NR

Income tax return: Non-resident individual taxpayers 2014

Use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2013 to 31 March 2014.

IR3NR

Individual income tax return guide 2007

This guide is for helping you fill in your IR3 return for the 2007 year. If you received any other income apart from salary, wages, interest or dividends, and/or taxable Maori authority distributions you must file an IR3 return.

IR3G

Individual income tax return guide 2008

This guide helps you fill in your IR3 return for the 2008 year.

IR3G

Individual income tax return guide 2009

This guide helps you fill in your IR3 return for the 2009 year.

IR3G

Individual income tax return guide 2010

This guide helps you fill in your IR3 return for the 2010 year.

Please refer to the AD20 for assistance with calculating your Provisional tax liability for the 2011 income tax year.

IR3G

Individual income tax return guide 2011

This guide helps you fill in your IR3 return for the 2011 year.

IR3G

Individual income tax return guide 2012

This guide helps you fill in your IR3 return for the 2012 year.

IR3G

Individual income tax return guide 2013

This guide helps you fill in your IR3 return for the 2013 year. Note: This guide differs from the version in print. An update has been made to page 42.

IR3G

Individual income tax return guide 2014

This guide helps you fill in your IR3 return for the 2014 year.

IR3G

Individual tax return 2007

Use this form to complete your individual tax return. This is for the 2007 year. You can also complete this online.

IR3

Individual tax return 2008

Use this form to complete your individual tax return. You can also complete this online. This is for the 2008 year.

IR3

Individual tax return 2009

Use this form to complete your individual tax return. This is for the 2009 year.

IR3

Individual tax return 2010

Use this form to complete your individual tax return. This is for the 2010 year.

IR3

Individual tax return 2011

Use this form to complete your individual tax return. This is for the 2011 year.

IR3

Individual tax return 2012

Use this form to complete your individual tax return. This is for the 2012 year.

IR3

Individual tax return 2013

Use this form to complete your individual tax return. This is for the 2013 year.

IR3

Individual tax return 2014

Use this form to complete your individual tax return. This is for the 2014 year.

IR3

Information for companies that invest in PIEs

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for companies that invest in PIEs.

IR857

Information for individuals who invest in PIEs

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for resident individuals who invest in PIEs.

IR855

Information for non-residents who invest in PIEs

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for non-residents who invest in portfolio investment entities (PIEs).

IR858

Information for salary and wage earners

This factsheet explains when you may be required to receive a personal tax summary (PTS) or file a tax return at the end of the tax year (31 March). This factsheet has replaced What you need to know about personal tax summaries (IR522).

IR723

Information for trustees who invest in PIEs

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for trustees who invest in PIEs.

IR856

Inland Revenue audits guide

A guide to our audits for business people and investors.

IR297

Interest in a foreign investment fund disclosure schedule (comparative value method)

If you are a New Zealand resident person who held, during the tax year, an attributing interest in a foreign investment fund (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or loss, use this form for the calculation and complying with the disclosure requirements. Note that this form can only be used for income years ending prior to 31 March 2008.

IR441

Interest in a foreign investment fund disclosure schedule (cost method)

This form enables a person that has calculated foreign investment fund income or loss using the cost method to disclose the required information concerning their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator under "Work it out".

IR449

Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (comparative value method)

This form enables a person that has calculated foreign investment fund income or loss using the comparative value method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator under "Work it out".

IR448

Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (fair dividend rate method)

This form enables a person who has calculated foreign investment fund (FIF) income or loss using the fair dividend rate method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator - go to "Work it out".

IR447

IR56 taxpayer registration

Form to use to register as an IR56 taxpayer.

IR359

Leaving New Zealand and filing a tax return

This factsheet tells you what to do if you’re leaving New Zealand and want to file a tax return before the end of the tax year.

IR1005

Multiple interests in foreign investment fund disclosure schedule (comparative value method)

If you are a New Zealand resident person who held, during the tax year, an attributing interest in 10 or more foreign investment funds (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or loss, use this form for the calculation and complying with the disclosure requirements. Note that this form can only be used for income years ending prior to 31 March 2008.

IR442

New Zealand tax residence guide

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the New Zealand immigration residency rules.

IR292

Non-resident income tax return guide 2007

This guide will help non-residents complete their income tax return - IR3NR, and help determine who qualifies as a non-resident for tax purposes. This guide is for the 2007 income year.

IR3NRG

Non-resident income tax return guide 2008

This guide helps you fill in your IR3NR return for the year 2008 year.

IR3NRG

Non-resident income tax return guide 2009

This guide helps you fill in your IR3NR return for the year 2009 year.

IR3NRG

Non-resident income tax return guide 2010

This guide helps you fill in your IR3NR return for the 2010 tax year.

Please refer to the AD45 for assistance with calculating your Provisional tax liability for the 2011 income tax year.

IR3NRG

Non-resident income tax return guide 2011

This guide helps you fill in your IR3NR return for the 2011 tax year.

IR3NRG

Non-resident income tax return guide 2012

This guide helps you fill in your IR3NR return for the 2012 tax year.

IR3NRG

Non-resident income tax return guide 2013

This guide helps you fill in your IR3NR return for the 2013 tax year.

IR3NRG

Non-resident income tax return guide 2014

This guide helps you fill in your IR3NR return for the 2014 tax year.

IR3NRG

Online trading tax implications

This factsheet tells you about your tax obligations if you sell goods or services online. When you're selling goods or services online, you have the same tax obligations as any other business.

IR1022

Overseas pensions and annuity schemes

This guide is currently out-of-date and is being reviewed. A new version will be available in September 2014. For information on the withdrawal or transfer of foreign superannuation go to "Search" and type in keywords: foreign superannuation. For information on the taxation of overseas periodic pensions go to "Search" and type in keywords: double tax agreements.

IR257

Overseas social security pensions

If you are a New Zealand tax resident, generally you will have to pay income tax on your overseas social security pension in New Zealand. This guide explains the tax obligations for people who receive social security pensions from outside New Zealand.

IR258

Payroll giving

Payroll giving is a voluntary scheme available from 7 January 2010. Employers can offer payroll giving to their employees if they file their Employer monthly schedule (EMS) IR348 and Employer deduction form (EDF) IR345 electronically using ir-File. You pass your employee's donations on to the chosen donee organisation and reduce their PAYE with a tax credit for payroll donations.

IR617

Penalties and interest

This guide explains why we charge penalties and interest. It also tells you about the different types of penalties and interest and how to avoid them.

IR240

Portfolio investment entity: a guide for PIEs

This guide provides information for entities that are looking to become a PIE and for existing PIEs.

IR860

Prescribed investor rate

This factsheet provides information about prescribed investor rates (PIR) and shows you what your correct rate should be.

IR861

Property transactions questions and answers (Chinese translation)

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

Property transactions questions and answers (Hindi translation)

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

Property transactions questions and answers (Korean translation)

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

Property transactions questions and answers (Māori translation)

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

Redundancy and retirement allowance - tax and entitlements

This factsheet explains how your redundancy payment or retirement allowance will be taxed and how redundancy or retirement may affect your entitlements.

IR1009

Redundancy tax credit

Complete this form to claim a redundancy tax credit.

IR524

Rental income

This guide explains the tax rules for people who own rental property and it is intended for people who own one or two rental properties, or who have boarders or flatmates rather than larger property investors. If you have several rental properties or you’re a commercial operator we recommend that you use a tax advisor or an accountant.

IR264

Rental income schedule

The form to complete for each property you rent out. You can complete it online if you file your IR3 return online.

IR3R

Resident withholding tax

Use this form to make a resident withholding tax (RWT) on dividends return and payment. This form is not to be used for RWT deducted from specified dividends - instead use an IR17P. Please note that prior to March 2012, "cents" are not to be included in the boxes on the form. From April 2012, cents are to be entered in the boxes on the form.

IR4K

Sale or disposal of financial arrangements

This form is used for declaring the sale or disposal of financial arrangements and includes any government stock or local authority stock.

IR3K

Schedule of beneficiary's estate or trust income

Form to use to return a beneficiary's income and taxable distributions from a foreign or non-complying trust.

IR307

Self-employed or an employee?

Leaflet outlining the difference between a self-employed person and an employee.

IR336

Sleepover payments - information for support workers

This factsheet provides information about deductions and entitlements to support workers who receive lump sum sleepover payments.

IR1016

Statutory declaration

This form is a statutory declaration you can use to prove your relationship with a child in your care who needs an IRD number.

IR595D

Tax code declaration

Form for employees to complete when starting their job or changing their tax code.

IR330

Tax credit claim form 2011

Complete this form to claim tax credits for donations, childcare and/or housekeeper for payments made in the 2011 tax year (1 April 2010 to 31 March 2011). Please use the correct year's form if you are making a claim for the 2012, 2013 or 2014 years - see "Note" below. From 1 April 2014 you can no longer make donation claims for the 2010 and previous years.

IR526

Tax credit claim form 2012

Complete this form to claim tax credits for donations, childcare and/or a housekeeper. This form can only be used for claims for the tax year 1 April 2011 to 31 March 2012. If you are making a claim for the years 2000-2011, or 2013 please use the correct form - see "Note" below.

IR526

Tax credit claim form 2013

Complete this form to claim tax credits for donations for the tax year 1 April 2012 to 31 March 2013. If you are making a claim for the years 2011 and before please use either the correct form - see "Note" below.

IR526

Tax credit claim form 2014

Complete this form to claim tax credits for donations for the tax year 1 April 2013 to 31 March 2014. If you are making a claim for the 2012 year or before, please use the correct form - see "Note" below.

IR526

Tax guide for the taxi and shuttle industries

This factsheet is to help those in the taxi and shuttle industry understand their tax entitlements and obligations. It covers getting started and ongoing tax requirements.

IR135

Tax rules for foreign superannuation lump sums

This factsheet explains the tax rules that apply to a lump sum withdrawn or transferred from a foreign superannuation scheme.

IR1024

Tax rules for holiday homes

This factsheet explains the tax rules applying to a "mixed-use" holiday home. Your property may be a mixed-use holiday home if you rent it to the public for short-term stays.

IR1021

Taxes and duties guide

An introduction to New Zealand's tax system and the different types of taxes collected in New Zealand.

IR295

Taxes and the taxi industry

This guide provides useful information about tax issues for taxi drivers and owner-operators. It includes information on registering for and accounting for GST as well as income and employer returns.

IR272

Thinking of selling your leased apartment?

If you've bought a leased apartment and are thinking of selling it, you may have to pay GST. This guide explains what it means for an apartment to be zero-rated for GST, and tax issues to consider if you want to sell a zero-rated apartment or change its use.

IR498

Understanding your personal tax summary (PTS)

Use this factsheet to help you to understand the personal tax summary (PTS).

IR611

Understanding your summary of earnings

Factsheet to help you to understand the summary of earnings (IR514) form.

IR514

Using myIR Secure Online Services is easy

This factsheet tells you about our online services to make it easier and faster to interact with us.

IR1001

Visitor's tax guide

This guide explains the tax responsibilities for people visiting New Zealand. The tax residence rules are different from the New Zealand immigration and residency rules.

IR294

Tax and your property transactions

This guide is for people involved in property ownership. It explains some of the lesser understood taxation issues when you are involved in buying or selling any property. It specifically covers areas where we have seen mistakes occurring.

IR361

Affected by a receivership?

This factsheet is for contractors and employees who were previously working for an organisation now in receivership.

IR1020

2014 - 2015 Tax due date calendar

This calendar shows the due dates for the 2014 - 2015 tax year. It shows the return and payment due dates for income tax and provisional tax, FBT, GST and PAYE based on a standard balance date of 31 March.

IR328