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Ngā kaikaute

Do you need to file an IR3 Individual income tax return or receive a personal tax summary (PTS) for 2015?

Most people who earn salary or wages pay the correct amount of tax and don't need to do anything at the end of the tax year. However if you have had income that has no tax deducted, or paid too much or not enough tax during the year, you'll need to file an IR3 individual income tax return or receive a personal tax summary (PTS).

This page will let you know if you need to do anything.

For more information on when you may receive or request an IR3 individual income tax return or PTS see our key dates for tax agents.

When to file an IR3 individual income tax return

You'll need to file an IR3 for the following reasons:

  • You received income with no tax deducted.
  • You received schedular payments (formerly withholding payments).
  • You received income from an estate and/or trust.
  • You received shares from your employer for less than market value.
  • You were assessed for provisional tax.
  • You received overseas income which must be accounted for in New Zealand.
  • You have a loss to bring forward.
  • You have excess imputation credits to bring forward.
  • Your balance date changed.

You may also need to complete an Adjust your income (IR215) form for student loan and/or Working for Families Tax Credits purposes. See keypoint 9A of the IR3 return for more information.

Receiving a personal tax summary (PTS)

You'll receive a personal tax summary (PTS) for the following reasons:

  • You or your partner received Working for Families Tax Credits (WfFTC) from us.
  • You or your partner received Working for Families Tax Credits (WfFTC) from Work and Income and earned over $36,350.
  • You had a student loan interim assessment.
  • You had a student loan and earned $1,500 (see "Note" below) or more income from:
    • interest
    • dividends
    • Māori authority distributions
    • being a casual agricultural employee, and/or
    • election day worker.
    and your total income was $20,584 or more.
  • You paid tax as an IR56 tax payer.
  • You used a special tax code or an incorrect tax code.
  • You earned income as a casual agricultural employee or as an election day worker.
  • You received interest, dividends and/or Māori authority distributions that were taxed at the incorrect rate.
  • Your interest, dividends and/or Māori authority distributions must be included to determine your child support obligation.

In some cases you may be automatically selected for a PTS. If you don't receive your PTS by the end of July please request one through your channel of choice.

You may also need to complete an Adjust your income (IR215) form for student loan and/or Working for Families Tax Credits purposes if you have any income adjustments to make.

Find out more about income types and adjustments for Working for Families Tax Credits and student loans

Note

If you were only in New Zealand for part of the year you'll need to file an IR3 individual income tax return.

For the 2015 and future tax years, the $1,500 threshold for student loans also includes the income that needs to be returned on the Adjust your income (IR215) form.

Find out more about repayment obligations if you have adjusted net income

Filing a part year IR3 individual income tax return if you're entitled to a refund

You can file an IR3 individual income tax return for the period of time you were in New Zealand if you think you may be entitled to a refund. The most likely reasons for this are:

  • You earned less than $48,000 and were paid dividends.
  • You had more than one employer during the year.
  • You worked less than a full income year.
  • You have expenses to claim against your income.
  • You used a secondary tax code but your income was under $48,000.

If you have a student loan you may also need to advise us of your income and adjustments by completing an Adjust your income (IR215) form.

Find out more about repayment obligations if you have adjusted net income

Find out more about income types and adjustments for Working for Families Tax Credits and student loans