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Child tax credits and tax credits for people earning less than $9,880

Child tax credit for students

You can claim this credit if you… and you...
earned income that wasn't only:
  • interest
  • dividends, or
  • taxable Maori authority distributions

For example, if you earned salary or wages.

  • were under 19 years old, and
  • attended school any time between 1 April and 31 March.
Get an estimate of your tax credit
Note for school students

If you left school during the year you can claim the larger of the:

  • tax credit for income under $9,880, or
  • tax credit for children.

You can't claim both.

Tax credits for people earning less than $9,880

If you… and your income came from... then you can claim a refund for every week that you...
  • earned less than $9880, and
  • didn't use the ML tax code on your Tax code declaration (IR330), and
  • weren't entitled to working for families tax credits during the year
  • salary or wages
  • shareholder-employee earnings
  • partnership earnings as a working partner, or
  • self-employment
were in paid work for 20 hours or more.
  • community wage for sickness, or
  • accident compensation payments
would have done 20 or more hours of paid work.

What do you need to do to get the tax credit?

If you're a salary or wage earner

Step What to do
1 Request a personal tax summary (PTS).
2
If your refund is … then …
$200 or less we'll automatically issue your refund within 15 days.
more than $200 you'll need to confirm your PTS details before we issue your refund.
3 You may get a refund.


Request a personal tax summary (after July) Confirm your PTS

If you earn untaxed income or have been taxed at the wrong rate

Step What to do
1 Complete an IR3 return.
2 You may get a refund.
Note

Untaxed income includes income earned:

  • as a shareholder-employee,
  • as a partner in a partnership, or
  • in self-employment.
Find out more about income tax returns (IR3)

How do we pay your refunds?

We'll send your refund either to:

  • the bank account listed, within 5 working days, or
  • you as a cheque, within 10 working days

unless you have any:

  • debt with us, or
  • child support arrears

- your refund will be used to pay these first.

Important

If you need to change your details before you receive your refund, please contact us as soon as possible on 0800 227 774.

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