Individual income tax forms and guides (Forms and guides

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Individual income tax forms and guides

Title and summary	Number
Accounts information for use by tax agents This form assists in preparing account information to be returned, eliminating the need for returning full financial records.	IR10A
Adjudication & Rulings - a guide to binding rulings This booklet is for customers who want to know about binding rulings on tax laws. It explains what binding rulings are, the different types of binding rulings available, and what you need to do if you want to apply for a binding ruling.	IR715
Bankruptcy - your tax obligations This document is being reviewed for technical accuracy.	IR244
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
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
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
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
IR10 guide 2007 This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.	IR10G
Income tax return (Registered superannuation funds) - 2002 Use this return to file details of the taxable income, trustee details and disclosures for a registered supperannuation fund. Please see the Registered superannuation funds' return guide - 2002 (IR44G) for further information.	IR44
Income tax return (Registered superannuation funds) - 2005 Use this return to file details of the taxable income, trustee details and disclosures for a registered supperannuation fund. Please see the Registered superannuation funds' return guide - 2005 (IR44G) for further information.	IR44
Income tax return Non-resident individual taxpayers 2002 Use this form to file your tax return if you were a non-resident for the full year but have earned income from New Zealand sources.	IR3NR
Income tax return Non-resident individual taxpayers 2003 You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.	IR3NR
Income tax return Non-resident individual taxpayers 2004 You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.	IR3NR
Income tax return Non-resident individual taxpayers 2005 You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.	IR3NR
Income tax return Non-resident individual taxpayers 2006 You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.	IR3NR
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
Individual income tax return guide 2002 This guide will help you complete your IR3 return for the 2002 year. If you received any other income apart from salary, wages, interest or dividends, you must file an IR3 return.	IR3G
Individual income tax return guide 2004 This guide is for helping you fill in your IR3 return for the 2004 year. If you received any other income apart from salary, wages, interest or dividends, you must file an IR 3 return.	IR3G
Individual income tax return guide 2003 This guide is for helping you fill in your IR3 return for the 2003 year. If you received any other income apart from salary, wages, interest or dividends, you must file an IR 3 return.	IR3G
Individual income tax return guide 2005 This guide is for helping you fill in your IR3 return for the 2005 year. If you received any other income apart from salary, wages, interest or dividends, you must file an IR3 return.	IR3G
Individual income tax return guide 2006 This guide is for helping you fill in your IR3 return for the 2006 year. If you received any other income apart from salary, wages, interest or dividends, you must file an IR3 return.	IR3G
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 IR 3 return.	IR3G
Individual income tax return guide 2008 This guide helps you fill in your IR3 return for the 2008 year.	IR3G
Individual tax return 2002 Use this form to complete your personal tax return.	IR3
Individual tax return 2003 Use this form to complete your personal tax return. This return can also be completed online.	IR3
Individual tax return 2004 Use this form to complete your personal tax return. You can also complete this online. This is for the 2004 year.	IR3
Individual tax return 2005 Use this form to complete your personal tax return. You can also complete this online. This is for the 2005 year.	IR3
Individual tax return 2006 Use this form to complete your personal tax return. You can also complete this online. This is for the 2006 year.	IR3
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
Information for salary and wage earners Factsheet with income tax information for salary and wage earners, including personal tax summaries, refunds, summary of earnings and IR3.	IR723
Inland Revenue audits guide A guide to our audits for business people and investors.	IR297
Interest on 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
IR56 taxpayer registration Form to use to register as an IR56 taxpayer.	IR359
IRD number application - individual You can complete this form to get an individual IRD number.	IR595
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 normal New Zealand immigration residency rules.	IR292
Elect someone to act on your behalf Complete this form if you want someone to act on your behalf with Inland Revenue.	IR597
Non-resident income tax return guide 2002 This guide is designed to assist non-residents in completing their income tax return, the IR3NR, and will assist in determining who qualifies as a non-resident for taxation purposes.	IR3NRG
Non-resident income tax return guide 2003 This guide is designed to assist non-residents in completing their income tax return, the IR3NR, and will assist in determining who qualifies as a non-resident for taxation purposes.	IR3NRG
Non-resident income tax return guide 2004 This guide is based on New Zealand tax law at the time of printing and does not take into consideration any double taxation agreements that may apply.	IR3NRG
Non-resident income tax return guide 2005 This guide is based on New Zealand tax law at the time of printing and does not take into consideration any double taxation agreements that may apply.	IR3NRG
Non-resident income tax return guide 2006 This guide is based on New Zealand tax law at the time of printing and does not take into consideration any double taxation agreements that may apply.	IR3NRG
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
Overseas private pensions This guide explains the tax obligations for people who have an interest in a private superannuation scheme or life insurance annuity policy that is outside New Zealand. If you are a New Zealand tax resident and you hold an interest in an overseas scheme or policy, you may have to include income from it in your New Zealand tax return. This guide explains the rules that apply.	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
Prescribed investor rate This chart provides information about prescribed investor rates (PIR) and shows you what your correct rate should be.	IR861
Registered superannuation funds' return guide 2002 All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) return. This guide provides you with all the information you need to know when filing and IR44.	IR44g
Rental income This guide explains the tax rules for people who own rental property. It is intended for people who own one or two rental properties, or who have boarders or flatmates rather than larger property investors. We recommend that you use a tax advisor or an accountant if you have several rental properties or are a commercial operator.	IR264
Rental income schedule The form to complete for each property you rent out. It can now be completed online if you file your IR3 return online.	IR3R
Retiring allowances and redundancy payments This leaflet explains the rules for taxing lump sum payments for retiring allowances and redundancy payments.	IR277
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 Any beneficiary who receives income or certain distributions from either a foreign trust or a non-qualifying trust must fill in this form. It helps us make sure that these distributions are taxed correctly in the hands of beneficiaries. (If a beneficiary is in more than one trust, complete a separate form for each.) Beneficiaries in qualifying trusts do not need to complete this form.	IR307
Self-employed or an employee? Leaflet outlining the difference between a self-employed person and an employee.	IR336
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 (formerly rebate) claim form Complete this form to claim tax credits for donations, childcare and/or a housekeeper. The claim form is not year-specific – you will need to write which year you are claiming your tax credit for.	IR526
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
Taxpayer obligations, interest and penalties This guide tell you what your obligations are and the current penalty and interest rules that may apply when you do not meet your tax obligations.	IR240
The rule book With the growth of professionalism in all levels of sport, more and more sportspeople are receiving payments of some kind. As a sportsperson you need to know how the tax rules affect you - you may have responsibilities you're not aware of. This guide will provide you with information about what your tax obligations are as a professional sportsperson.	IR248
Visitor's tax guide This booklet explains tax responsibilities for people visiting New Zealand. The tax residence rules are different from the New Zealand immigration and residency rules.	IR294
What you need to know about personal tax summaries This is a factsheet about personal tax summaries.	IR522
Understanding your summary of earnings Helps you to understand the summary of earnings (IR 544) form.	IR514
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
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 (Maori 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 (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 (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.
Redundancy tax credit Complete this form to claim a redundancy tax credit.	IR524
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
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
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
Redundancy tax credit guide Leaflet explaining whether you are entitled to a redundancy tax credit and how to claim it.	IR524B
Portfolio investment entity information for non-residents that invest in PIEs This guide contains information for non-residents that invest in portfolio investment entity (PIEs).	IR858
Portfolio investment entity: a guide for PIEs From 1 October 2007, eligible entities can become portfolio investment entities (PIEs). This guide contains information about PIEs including how to become a PIE, cessations, allocation and calculation periods, tax calculations, tax credits and losses, investors and returns.	IR860
Portfolio investment entity: 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
Portfolio investment entity: 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
Portfolio investment entity: 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
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
Who qualifies for the weekly independent earner tax credit? This poster provides general information about the independent earner tax credit.	IR885
Accounts information Completing an IR10 form helps speed up the processing of your tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.	IR10
Non-resident income tax return guide 2009 This guide helps you fill in your IR3NR return for the year 2009 year.	IR3NRG
Computer-assisted audits A guide to computer-assisted audits for business people and investors.	IR297a
Individual income tax return guide 2009 This guide helps you fill in your IR3 return for the 2009 year.	IR3G
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

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