Tax credit for children

Eligibility for this tax credit

You can claim this tax credit in any tax year that you:

• were 14 or under, or
• were 15, 16 or 17 and still attending school*, or
• turned 18 on or after 1 January in the previous tax year and continued to attend school*.

You can claim this tax credit if you received income other than interest, dividends or taxable Māori authority distributions (for example, you earned salary or wages).

* including schools for people with disabilities, but excluding tertiary institutions.

How to claim this tax credit and get a refund

If you're eligible for a tax credit and haven't already received it during the year by using the appropriate tax code, you'll either need to file an IR3 return or receive a PTS to find out if you'll get a refund. See "Find out more" below.

If you file an IR3 return

Your IR3 return includes a tax credit section which will help you to calculate your tax credit. See "Find out more" below for information about who needs to file an IR3 return.

Personal tax summary (PTS)

If you don't need to file an IR3 return, use our Personal tax summary calculator under "Work it out" to find out if you'll get a refund and how much it will be.

If you're eligible for a refund, you can Request a personal tax summary under "Get it done online" to make sure your tax credits are added to your PTS. If you've already received a PTS call us on 0800 227 774 and ask for your tax credits to be added onto your PTS. If you're eligible for both the tax credit for children and the tax credit for income under $9,880, we'll calculate which one is better for your situation and add it to your PTS.

Find out more

• Personal tax summaries (PTS)
• Individual income tax returns (IR3)

See also

• Donations, childcare and housekeeper tax credits
• Independent earner tax credit (IETC)
• Payroll giving tax credits
• tax credit for income under $9,880

 

Date published: 19 May 2010

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