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.

Adjudication & Rulings - a guide to binding rulings

This booklet is to help customers who want to know about binding rulings on taxation laws. The booklet 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.

Annual imputation return guide 2000

A guide to help you complete the 2000 IR 4J imputation return and dividend withholding payment account return

Bankruptcy - your tax obligations

This flyer gives you an overview about bankruptcy and your tax and child support obligations. This flyer has been co-produced by Inland Revenue and the Ministry of Economic Development.

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).

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.

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.

Farming income

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

Fast refunds

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

Income tax return (Registered superannuation funds) - 1999

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 - 1999 (IR44G) for further information.

Income tax return (Registered superannuation funds) - 2000

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 - 2000 (IR44G) for further information.

Income tax return (Registered superannuation funds) - 2001

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 - 2001 (IR44G) for further information.

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.

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.

Income tax return 1999

Use this return to complete your personal income tax details.

Income tax return guide 1999

Use this guide when completing your individual tax return.

Income tax return Non-resident individual taxpayers 2000

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

Income tax return Non-resident individual taxpayers 2001

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

Income tax return Non-resident individual taxpayers 2002

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

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.

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.

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.

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.

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.

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.

Individual income tax return guide 1999

This guide is for helping you fill in your IR3 return for the 1999 year. If you received any other income apart from salary, wages, interest or dividends, you must file an IR 3 return.

Individual income tax return guide 2000

This guide is for helping you fill in your IR3 return for the 2000 year. If you received any other income apart from salary, wages, interest or dividends, you must file an IR 3 return.

Individual income tax return guide 2001

This guide is for helping you fill in your IR3 return for the 2001 year. If you received any other income apart from salary, wages, interest or dividends, you must file an IR 3 return.

Individual income tax return guide 2002

This guide is for helping you fill in your IR3 return for the 2002 year. If you received any other income apart from salary, wages, interest or dividends, you must file an IR 3 return.

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.

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.

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.

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.

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.

Individual income tax return guide 2008

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

Individual tax return 2000

Use this form to complete your personal tax return.

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.

Individual tax return 1999

Use this form to complete your personal tax return.

Individual tax return 2001

Use this form to complete your personal tax return.

Individual tax return 2002

Use this form to complete your personal tax return.

Individual tax return 2003

Use this form to complete your personal tax return. This return can also be completed online.

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.

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.

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.

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.

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.

Inland Revenue audits guide

A guide to our audits for business people and investors.

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.

IR56 taxpayer registration

Form to use to register as an IR56 taxpayer.

IRD number application - individual

You can complete this form to get an individual IRD number.

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.

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.

Elect someone to act on your behalf

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

Non-resident income tax return guide 2000

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.

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.

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.

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.

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.

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.

Personal Tax Record

Use this form for your record when complete your individual tax return.

Prescribed investor rate

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

Rebate claim form

Complete this form to claim rebates 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 rebate for.

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.

Rental income

This guide explains what the tax rules are for people who own rental property. It is most useful for people who own one or two rental properties, or who have boarders or flatmates rather than larger property investors. We do recommend that you use a tax advisor or an accountant.

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.

Retiring allowances and redundancy payments

This leaflet explains the rules for taxing lump sum payments for retiring allowances and redundancy payments.

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.

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.

Self-employed or an employee?

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

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.

Tax code declaration

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

Taxes and duties guide

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

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.

Taxpayer obligations, interest and penalties

As a taxpayer you are expected to meet certain standards when managing your tax affairs. There are penalties for not meeting the legal standards. This guide tell you what your obligations are and the current penalty and interest rules that may apply when obligations are not met.

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.

Visitor's tax guide

This booklet explains tax obligations for people visiting New Zealand.

What you need to know about personal tax summaries

This is a factsheet about personal tax summaries.

Understanding your summary of earnings

Helps you to understand the Summary of Earnings (IR 544) form.

Ten things you can do to keep on top of your tax payments

Tips to help you pay your tax on time, and what you can do if it becomes overdue.

Managing your taxes - how to get it right

This guide explains your tax responsibilities, where you can get help, and gives you an overview of Inland Revenue audits.

'Extra' income - what you need to do

This guide explains the income tax and GST implications of small or infrequent earnings.

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.

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.

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".

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".

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".

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.

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.

Redundancy tax credit

Leaflet explaining whether you are entitled to a redundancy tax credit and how to claim it.

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).