Donations, childcare and housekeeper tax credits

• Who can claim a tax credit
• Find out if you qualify for a tax credit
• Maximum amounts you can claim
• Sharing receipts - married couples, civil unions and de facto relationships
• Claiming your tax credit
• Notification of your refund
• Updating your claim for the same tax year

If you:

• made financial donations to a donee organisation, or
• paid for childcare or a housekeeper (in certain situations)

in the last tax year, you can claim part of it back as a tax credit.

You'll get a refund, unless you:

• have arrears, or
• ask for it to be transferred to another account, or
• made your donation through payroll giving.

Who can claim a tax credit

You can claim a tax credit if you:

• earned taxable income (such as salary or wages, benefit, NZ Super, self-employed income, interest and dividends) during the year you're claiming for
• were resident in New Zealand at any time during that tax year (including non-residents)
• are an individual (not a company, trust or partnership), and
• meet the criteria in the "Find out if you qualify for a tax credit" table below.

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Find out if you qualify for a tax credit

You can claim a tax credit for ...	if ...
donations	you have receipts to show that you donated $5 or more to: approved charitable organisations approved New Zealand religious organisations medical research schools and universities approved overseas aid funds kindergarten associations (excludes private kindergartens or other early childcare fees - these may be claimed under the childcare tax credit) state and state integrated schools, or their board of trustees (the payments can either be "donations" or payment of "school fees" if they go to the school's general fund. Exceptions: payments for classes where there is a take-home component, such as woodwork where attendance or participation in the activity is voluntary transport to or from a school activity, such as a camp or food at the camp tuition fees. other schools who have been approved as donee organisations (the payments must be "donations") parent-teacher associations (the payments must be "donations"). You can't claim for: tuition, exam or tertiary educational institution fees donations you've made using payroll giving through your salary and wages. You received the tax credits at the time of your donation. See Donee organisations under "Find out more" below to check whether the organisation you donated to is approved.
childcare	your child(ren) was either under 18 or unable to work because of a disability, and: you were a single parent, or you and your spouse/partner were employed or self-employed, (this doesn't apply to couples who are separated), or you or your partner were disabled or physically unable to care for your child(ren). You also need to have receipts to show that you paid for childcare. Exceptions: You can't claim this tax credit if you live in a communal home, such as a resthome or a hospice (unless you or your spouse/partner live in the communal home and are regularly involved in running it).
a housekeeper	you have receipts to show that you paid for a housekeeper, because you (or your partner) were disabled or physically unable to do housework.

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Maximum amounts you can claim

The maximum amounts you can claim are not limited by the amount of tax you have paid or are liable to pay. However you are limited by the certain amounts as set out below under "Donations", and "Childcare and housekeeper payments".

Donations

If donations are made in the tax year ending ...	then you can claim the lesser of ...	Find out more
31 March 2009 and future years	33.3333% of the total donation you have made, or 33.3333% of your taxable income	See Greater tax incentives for charitable donations for the new thresholds.
31 March 2003 to 31 March 2008	33.3333% of the total donations you have made, or $630 (1,890 x 33.3333%), or 33.3333% of your taxable income.
31 March 2002 and previous years	33.3333% of the total donations you have made, or $500 ($1,500 x 33.3333%), or 33.3333% of your taxable income

Childcare and housekeeper payments (for all tax years)

You can claim the lesser of:

• 33% of the total payments you have made, or
• $310 ($940 x 33%), or
• 33% of your taxable income.

 

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Sharing receipts - married couples, civil unions and de facto relationships

If you have a:

• spouse
• civil union partner, or
• de facto partner

who is eligible to make a claim, they can claim the balance of your donation, childcare and housekeeper payments, up to the relevant maximum. This applies whether the receipt is in one person's name or in joint names. If you do share your receipts with your spouse/partner you will need to advise us of their details when you make your claim.

Donations tax credit

The maximum donation tax credits are based on individual claims. If one partner has donated more than the maximum amount, their partner can claim the balance (up to their maximum amount).

Childcare and housekeeper tax credit

Either partner can claim the maximum amount in full, or both partners can file separate tax credit claim forms, as long as the combined claim isn't more than the maximum amount. For example, if you paid $940 or more, you can split the claim with your partner, provided the combined total of both claims doesn't exceed $310.

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Claiming your tax credit

If you're claiming a donation, childcare or housekeeper tax credit, find out first if you can claim these tax credits.

You can claim a tax credit for the previous tax year (1 April to 31 March) from the following April. We'll only accept an early tax credit claim form (prior to April) if you're:

• completing the claim on behalf of a deceased person, or
• going overseas permanently or for a significant amount of time.

What you need to complete the claim form

• Your IRD number
• Your bank account number
• Receipts for donations, childcare or housekeeper payments. Find out about replacement receipts.

What you need to do

		Tell me how...
1	Get a tax credit claim form	If you claimed one of these tax credits (formerly rebates) last year: we'll automatically send you a Tax credit claim form (IR526) in April, or you can download a tax credit claim form under "Forms and guides".
2	Complete the form	Fill in only the questions on the form that apply to you. You don't have to do any calculations. We'll do them for you.
3	Send the form to us at one of the addresses below	Remember to attach all your receipts for donations, childcare and housekeeper payments.

Where to send your completed claim form

If you are closest to ...	then send the form to Inland Revenue at ...
Takapuna or Manukau	PO Box 1454, Waikato Mail Centre, Hamilton 3240
Hamilton, Tauranga, Rotorua, Gisborne, New Plymouth, Napier, Palmerston North or Wellington	PO Box 39090, Wellington Mail Centre, Lower Hutt 5045
Whangarei, Nelson, Greymouth, Christchurch, Timaru, Dunedin or Invercargill	PO Box 3752, Christchurch Mail Centre, Christchurch 8140

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Notification of your refund

We'll send you notification of your refund amount within six weeks which will be direct credited to the bank account you nominated on your form, unless you:

• have a debt with us, or
• ask for it to be transferred to another account.

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Updating your claim for the same tax year

If you send in your form and later want to make another tax credit claim for the same tax year, just send us your receipts with your name, address and IRD number and we'll update your claim.

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Find out more

• Donee organisations
• Tax credits
• Payroll giving for individuals

 

 

Date published: 18 May 2010

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