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Individual income tax
Te take whiwhinga mo te takitahi

How you can receive the independent earner tax credit

Important

If you request a personal tax summary (PTS) and it results in a bill for any reason, you will need to pay that amount.


If you ... then you ...
know you qualify for the IETC and are an employee
  • fill in a Tax code declaration (IR330) using the new ME or ME SL tax code on your main source of income, and
  • give it to your employer in time for your first pay period starting on or after 1 April 2009

and you will get the IETC through the PAYE system.

See "Note" below.

know you qualify for the IETC and are not an employee can claim the IETC on your:
  • PTS, or
  • Individual tax return (IR3) at the end of the year.
do not know if you qualify for the IETC can find out if you're eligible by:


Note

If you become eligible after 1 April 2009, give the IR330 to your employer once you are eligible.

 


Date published: 04 Mar 2009

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