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Filing your fringe benefit tax return
Find out about completing and filing your fringe benefit tax (FBT) returns and making FBT payments.
What's on this page
There are three types of FBT return forms you can file:
- Fringe benefit tax quarterly return (IR420)
- Fringe benefit shareholder/employee income year tax return (IR421)
- Fringe benefit ordinary employee annual tax return (IR422)
You're required to file quarterly returns unless you are eligible for, and actively choose, a different filing frequency.
If you file online we're changing the way you file your FBT returns
You must be registered for myIR from:
- 1 July 2018 to file the IR421
- 1 August 2018 to file the IR422
- 1 September 2018 to file the IR420
You can file returns for the 2015 tax year onwards in myIR. For earlier years you'll need to file paper returns.
All FBT returns in myIR will include the worksheets to do all the calculations for you.
You can find instructions and examples in our Fringe benefit tax guide (IR409).
The guide includes special instructions for employers who are:
- registered for GST
- completing a final return.
You can file your FBT return online in myIR or send us a paper return.
If you file online:
- your personal details are already complete and other information is tailored to your situation so you only complete sections relevant to you
- the system will do most of the calculations for you, making it easier and more accurate
- you get a confirmation receipt as soon as we receive your return
- you can amend the return after you've sent to us.
You need to make FBT payments when you file your FBT return. You can make payments to us by:
- internet banking
- credit or debit card online, or
- direct debit.
If we have your bank account details, your FBT refund will be direct credited to your account.
If you realise you've made a mistake in a FBT return you've filed, you can correct it when the:
- error was caused by a clear mistake, simple oversight, or mistaken understanding on your part, and
- the difference in the total FBT to pay is $1,000 or less.
If you file your FBT return in myIR
You can correct the error in myIR
If you file your FBT return by paper
You can correct the error in your next FBT return.
You'll need to request your FBT return be amended to correct the error when:
- the difference in the total FBT to pay is above $1,000
- we advised you couldn't deduct the expense in the earlier period, or
- we’re investigating the return.
Send us the following details using secure mail in myIR:
- return period the error occurred in
- FBT amount involved and what the correct figures should be, and
- type of error and why the change is needed.