Forms starting with: F
FDP (Foreign dividend payment) return IR4F
(for companies only)
About this return
Use this return if you are a New Zealand resident company and you are receiving dividends from foreign companies. Anyone other than a company who receives dividends from foreign companies must include them in their income tax return. You can complete this form online.
Adobe Acrobat PDF | 166kb | 2 pages
This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.
When to use this return
All New Zealand resident companies receiving foreign company dividends must send us a completed IR4F by the due date even if there is no FDP amount payable.
Companies with balance dates between 30 June to 30 September (inclusive) must use this return up to the end of the 2009 income year. All other companies must only use this return up to the end of the 2010 income year.
Under the new international tax rules, foreign dividends received by companies from non-portfolio FIFs and CFCs are not subject to FDP and IR4F returns are not required for periods in which these new rules apply. The new rules apply from the beginning of the 2010 income year if your balance date falls between 30 June and 30 September (inclusive) and from the beginning of the 2011 income year if you have any other balance date. However, please note that some foreign dividends received by companies are now subject to ordinary income tax and should be included in the IR4.
Please note: Dividends received after 1 October 2003 from Australian companies may have "NZ imputation credits" attached and the credit may affect your calculation of FDP.
What you will need
- IRD number
- Foreign dividend information
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After you finish
Please print, sign and post the completed return and payslip to your nearest Inland Revenue office.
You may wish keep a copy of this return for your personal records.
