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Forms and guides
Ngā puka tāke me ngā puka tohutohu

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Non residents forms and guides


Title and summary Number

IR9XA Tax agents' extension of time (EOT) agreement

Tax agents' extension of time agreement

IR9XA

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

Clubs or societies return guide 2015

Use this guide to help you complete the Income tax return: Clubs or societies 2015 (IR9).

IR9GU

Clubs or societies return guide 2016

Use this guide to help you complete the Income tax return: Clubs or societies 2016 (IR9) for the period 1 April 2015 to 31 March 2016.

IR9GU

GST return GST101XB

Use this service to complete your GST return if you are a non-resident business and are registering for GST under section 54B of the Goods and Services Tax Act 1985.

GST101XB

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: Clubs or societies 2015

Use this return to file your club or society's yearly income and expenses information for the 2015 income year, from 1 April 2014 to 31 March 2015.

IR9

Income tax return: Clubs or societies 2016

Use this return to file your club or society's yearly income and expenses information for the 2016 income year, from 1 April 2015 to 31 March 2016.

IR9

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

Income tax return: Non-resident individual taxpayers 2015

Use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2014 to 31 March 2015.

IR3NR

Income tax return: Non-resident individual taxpayers 2016

Use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2015 to 31 March 2016.

IR3NR

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 income tax return guide 2015

This guide helps you fill in your IR3 return for the 2015 year.

IR3G

Individual income tax return guide 2016

This guide helps you fill in your IR3 return for the 2016 year.

IR3G

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

NRWT - payers guide (IR291)

A guide for people or institutions who pay interest, dividends or royalties to people who are not resident in New Zealand.

IR291

New Zealand tax residence guide IR292

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 contractors' tax (NRCT) certificate of exemption application form

If you are a non-resident contractor, you may wish to apply for relief from schedular tax.

IR197

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

Non-resident income tax return guide 2015

This guide helps you fill in your IR3NR return for the 2015 tax year.

IR3NRG

Non-resident income tax return guide 2016

This guide helps you fill in your IR3NR return for the 2016 tax year.

IR3NRG

Putting your tax returns right IR280

If you've made a mistake or filed an incorrect tax return, it's best to tell us about it before we find out in some other way. This guide will help you put your tax returns right.

IR280

Non-residents claiming GST in New Zealand

This factsheet explains changes to the GST Act to allow non-resident businesses to register for and claim GST paid on New Zealand business expenses.

IR523

Zero-rating of tooling costs to non-residents

This factsheet explains changes to the GST Act allowing New Zealand manufacturers to zero-rate the supply of specialised tools when supplied to non-residents.

IR589

Non-resident GST business claimant registration IR564

Use this service if you're an overseas business wanting to apply for GST registration.

Non-resident offshore business IRD number application IR744

Use this form if you’re a non-resident/offshore organisation and want to apply for an IRD number.

IR744

Individual income tax return notes and worksheet 2017 IR3N

Use these notes to help you complete your Individual income tax return (IR3) for the 2017 year.

IR3N

Non-resident income tax return guide 2017 IR3NRG

Use this guide to help you complete your Income tax return - Non-resident individual taxpayers 2017 IR3NR.

IR3NRG

Clubs or societies return guide 2017 IR9GU

Use this guide to help you complete the Income tax return: Clubs or societies 2017 (IR9) for the 2017 year.

IR9GU

Clubs or societies income tax return notes 2017 IR9N

Use these notes to help you complete the Income tax return: Clubs or societies (IR9) for the 2017 year.

IR9N

Income tax return: Clubs or societies 2017 IR9

Use this return to file your club or society's yearly income and expenses information for the 2017 year.

IR9

Visitor's tax guide (IR294)

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

Proof of a fully functional NZ bank account (IR984)

This flyer will help make sure the bank account information you include with your offshore IRD number application is correct.

IR984

Imputation (IR274)

This guide explains the full technical details of imputation in New Zealand. Imputation affects companies and their shareholders.

IR274

Income tax return: Non-resident individual 2017 IR3NR

Use this return if you haven't been in New Zealand for the 2017 tax year but have earned income from New Zealand sources.

IR3NR