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Business income tax forms and guides for Tax Agents


Title and summary Number

Associated persons definitions for income tax purposes IR620

This booklet contains information to help you to identify when a person is associated with another person for income tax purposes.

IR620

Adverse event income equalisation deposit

This form includes all the information required to make a deposit into the adverse event scheme.

IR139

Annual imputation return guide 2011

This guide is to help you complete the 2011 IR4J imputation return and FDP (foreign dividend payment) account return.

IR4JG

Annual imputation return guide 2012

This guide is to help you complete the 2012 IR4J imputation return and FDP (foreign dividend payment) account return.

IR4JG

Annual imputation return guide 2013

This guide is to help you complete the 2013 IR4J imputation return and FDP (foreign dividend payment) account return.

IR4JG

Annual imputation return guide 2014

This guide is to help you complete the 2014 IR4J imputation return and FDP (foreign dividend payment) account return.

IR4JG

Annual imputation return guide 2015

This guide is to help you complete the 2015 IR4J imputation return and FDP (foreign dividend payment) account return.

IR4JG

Annual imputation return guide 2016

This guide is to help you complete the 2016 IR4J imputation return and FDP (foreign dividend payment) account return.

IR4JG

Annual imputation return including FDP account return 2016

This form is used to file the company's imputation return separately from your income tax return.

IR4J

Application for a provisional depreciation rate

Use this form to apply for a provisional depreciation rate. You can find the rates to calculate depreciation for assets acquired since 1996 in our booklet General depreciation rates (IR265).

IR260A

Application for a special depreciation rate

Use this form to apply for a special depreciation rate. The rates to calculate depreciation for assets acquired since 1996 are available in our booklet General depreciation rates (IR265).

IR260B

Application for private ruling on transfer pricing arrangement - additional declaration

Use this form when applying for a private ruling on a transfer pricing arrangement to make the additional declaration required with this type of private ruling application. This form should always be completed in conjunction with and accompany the Application for private ruling (IR713) form.

IR713A

Are you getting your fair share of cash for scrap?

This flyer provides guidelines on when money received from the sale of scrap is taxable. It also explains what to do if you're not returning the income.

IR684

Branch equivalent tax account return

A Branch Equivalent Tax Account (BETA) is a memorandum account used to prevent double taxation of attributed foreign income derived from an income interest of 10% or greater in a controlled foreign company (CFC).

IR308

Companies income tax return notes and worksheet 2016

These notes help you fill in your Companies tax return (IR4) for the 2016 year.

IR4N

Company shareholders' details 2011

This form is for details of the 2011 shareholders, directors or relatives, and the associated company's IRD number.

IR4S

Company shareholders' details 2012

This form is for details of the 2012 shareholders, directors or relatives, and the associated company's IRD number.

IR4S

Company shareholders' details 2013

This form is for details of the 2013 shareholders, directors or relatives, and the associated company's IRD number.

IR4S

Company shareholders' details 2014

This form is for details of the 2014 shareholders, directors or relatives, and the associated company's IRD number.

IR4S

Company shareholders' details 2015

This form is for details of the 2015 shareholders, directors or relatives, and the associated company's IRD number.

IR4S

Company shareholders' details 2016

This form is for details of the 2016 shareholders, directors or relatives, and the associated company's IRD number.

IR4S

Company tax return guide 2011

This guide is to help you complete your 2011 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Company tax return guide 2012

This guide is to help you complete your 2012 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Company tax return guide 2014

This guide is to help you complete your 2014 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Company tax return guide 2013

This guide is to help you complete your 2013 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Company tax return guide 2015

This guide is to help you complete your 2015 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Company tax return guide 2016

This guide is to help you complete your 2016 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Depreciation - a guide for businesses

This guide (IR260) explains how depreciation works and the methods available for calculating depreciation, general depreciation rates, assets, adjustments and disposals. The rates to calculate depreciation for assets acquired on or after 1 April 2005 are in our General depreciation rates (IR265) guide.

IR260

Depreciation rates (IR265)

Find out general and provisional depreciation rates. These include both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 2005.

IR265

Earthquake - tax information for agents

This factsheet gives you information on tax and income assistance available to your clients affected by the Christchurch earthquake.

AD109

Farming income

If you are in farming, you can declare farming income using this form, then attach it to your yearly tax return.

IR3F

FDP (foreign dividend payment) account return 2011

This return is used to declare your company's foreign dividend payments for the 2011 income year.

IR4D

FDP (foreign dividend payment) account return 2012

This return is used to declare your company's foreign dividend payments for the 2012 income year.

IR4D

FDP (foreign dividend payment) account return 2013

This return is used to declare your company's foreign dividend payments for the 2013 income year.

IR4D

FDP (foreign dividend payment) account return 2014

This return is used to declare your company's foreign dividend payments for the 2014 income year.

IR4D

FDP (foreign dividend payment) account return 2015

This return is used to declare your company's foreign dividend payments for the 2015 income year.

IR4D

FDP (foreign dividend payment) account return 2016

This return is used to declare your company's foreign dividend payments for the 2016 income year.

IR4D

Gaming machine duty return

Use this return to make your monthly gaming machine duty (GMD) assessment and payment.

IR680

Grants and subsidies

This guide tells you about some of your tax responsibilities if you receive a grant or subsidy to help with an activity you're running individually or with a group.

IR249

Group investment fund return

Return for filing details of the taxable income for a group investment fund.

IR44E

Historic depreciation rates

You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. Historic rates are used to depreciate assets acquired on or before 31 March 2005. This guide provides you with information on depreciation rates for assets acquired on or before 31 March 2005.

IR267

IR10 guide (2013 and 2014)

This guide will help you complete the Financial statements summary (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.

Note: this guide is to be used for returns for the 2013 and 2014 tax years. For returns for 2012 or previous years please use the IR10 guide (2012 and earlier) IR10G which you can find under "Forms and guides".

IR10G

IR10 guide (1 April 2015 onwards)

This guide will help you complete the Financial statements summary (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.

IR10G

IRD number application - non-individual IR596

Complete this form to get an IRD number for your organisation.

IR596

Income equalisation deposit/refund form (IR155)

This form includes all the information required to make a deposit to the income equalisation scheme, or to request a refund from the income equalisation scheme.

IR155

Income tax in your first year of business

This factsheet explains your income tax obligations in your first year of business. Find out about filing your income tax returns, what expenses you can claim, and when and how you can pay your income tax.

IR325

Income tax return: Companies 2011

Complete this return if you are a company and you need to file an IR4 tax return for the year 2011 (1 April 2010 to 31 March 2011).

IR4

Income tax return: Companies 2012

Complete this return if you are a company and you need to file an IR4 tax return for the year 2012 (1 April 2011 to 31 March 2012).

IR4

Income tax return: Companies 2013

Complete this return if you are a company and you need to file an IR4 tax return for the year 2013 (1 April 2012 to 31 March 2013).

IR4

Income tax return: Companies 2014

Complete this return if you are a company and you need to file an IR4 tax return for the year 2014 (1 April 2013 to 31 March 2014).

IR4

Income tax return: Companies 2015

Complete this return if you are a company and you need to file an IR4 tax return for the year 2015 (1 April 2014 to 31 March 2015).

IR4

Income tax return: Companies 2016

Complete this return if you are a company and you need to file an IR4 tax return for the year 2016 (1 April 2015 to 31 March 2016).

IR4

Income tax return: Registered superannuation funds 2011

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2011 (IR44G) for further information.

IR44

Income tax return: Registered superannuation funds 2012

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2012 (IR44G) for further information.

IR44

Income tax return: Registered superannuation funds 2013

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2013 (IR44G) for further information.

IR44

Income tax return: Registered superannuation funds 2014

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2014 (IR44G) for further information.

IR44

Income tax return: Partnerships 2011

This return records the income details for your partnership for the period 1 April 2010 to 31 March 2011.

IR7

Income tax return: partnerships and look-through companies (LTCs) 2016

This return records the income details for your partnership or LTC for the period 1 April 2015 to 31 March 2016.

IR7

Income tax return: partnerships and look-through companies (LTCs) 2015

This return records the income details for your partnership or LTC for the period 1 April 2014 to 31 March 2015.

IR7

Income tax return: partnerships and look-through companies (LTCs) 2014

This return records the income details for your partnership or LTC for the period 1 April 2013 to 31 March 2014.

IR7

Income tax return: partnerships and look-through companies (LTCs) 2013

This return records the income details for your partnership or LTC for the period 1 April 2012 to 31 March 2013.

IR7

Income tax return: partnerships and look-through companies (LTCs) 2012

This return records the income details for your partnership or LTC for the period 1 April 2011 to 31 March 2012.

IR7

Interest in a foreign investment fund disclosure schedule (cost method)

This form enables a person that has calculated foreign investment fund income or loss using the cost method to disclose the required information concerning their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator under "Work it out".

IR449

Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (comparative value method)

This form enables a person that has calculated foreign investment fund income or loss using the comparative value method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator under "Work it out".

IR448

Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (fair dividend rate method)

This form enables a person who has calculated foreign investment fund (FIF) income or loss using the fair dividend rate method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator - go to "Work it out".

IR447

IR10 guide (2012 and earlier)

This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.

Note: this guide is to be used for returns for the 2012 tax year and previous years. For returns for 2013 and onwards please use the new IR10 guide (IR10G) (2013 onwards) which you can find under "Forms and guides".

IR10G

Look-through companies (IR879)

This is a complete guide to the look-through company (LTC) rules.

IR879

Look-through company (LTC) income/loss distribution 2012

This form is for recording LTC owner(s) income/loss distribution details and is attached to the LTC’s IR7 return on completion.

IR7L

Look-through company (LTC) income/loss distribution 2013

This form is for recording LTC owner(s) income/loss distribution details and is attached to the LTC’s IR7 return on completion.

IR7L

Look-through company (LTC) income/loss distribution 2014

This form is for recording LTC owner(s) income/loss distribution details and is attached to the LTC’s IR7 return on completion.

IR7L

Look-through company (LTC) income/loss distribution 2015

This form is for recording LTC owner(s) income/loss distribution details and is attached to the LTC’s IR7 return on completion.

IR7L

Look-through company (LTC) income/loss distribution 2016

This form is for recording LTC owner(s) income/loss distribution details and is attached to the LTC’s IR7 return on completion.

IR7L

Look-through company election (IR862)

You can use this form to elect to be a look-through company (LTC). To find out more about look-through companies please see our look-through companies (IR879) booklet.

IR862

Overseas donee status request form

Complete this form when your organisation is requesting overseas donee status.

IR464

Partnership and look-through company (LTC) return guide 2013

This guide has information about how to fill in the Partnerships and look-through companies (LTCs) (IR7 2013 income tax return.

IR7G

Partnership and look-through company (LTC) return guide 2014

This guide has information about how to fill in the Partnerships and look-through companies (LTCs) (IR7) 2014 income tax return.

IR7G

Partnership and look-through company (LTC) return guide 2015

This guide has information about how to fill in the Partnerships and look-through companies (LTCs) (IR7) 2015 income tax return.

IR7G

Partnership and look-through company (LTC) return guide 2016

This guide has information about how to fill in the Partnerships and look-through companies (LTCs) (IR7) 2016 income tax return.

IR7G

Partnership income/loss distribution 2012

This form is for recording partners’ income/loss distribution details and is attached to the partnership’s IR7 return on completion.

IR7P

Partnership income/loss distribution 2013

This form is for recording partners’ income/loss distribution details and is attached to the partnership’s IR7 return on completion.

IR7P

Partnership income/loss distribution 2014

This form is for recording partners’ income/loss distribution details and is attached to the partnership’s IR7 return on completion.

IR7P

Partnership income/loss distribution 2015

This form is for recording partners’ income/loss distribution details and is attached to the partnership’s IR7 return on completion.

IR7P

Partnership income/loss distribution 2016

This form is for recording partners’ income/loss distribution details and is attached to the partnership’s IR7 return on completion.

IR7P

Partnership return guide 2011

This guide has information about how to file the IR7 for 2011.

IR7G

Partnership and look-through company (LTC) return guide 2012

This guide has information about how to fill in the Partnerships and look-through companies (LTCs) ( IR7 2012 income tax return.

IR7G

Penalties and interest (IR240)

This guide explains why we charge penalties and interest. It also tells you about the different types of penalties and interest and how to avoid them.

IR240

Provisional tax

A quick reference factsheet to provisional tax and how and when it must be paid.

IR316

Putting your tax returns right IR280

If you've made a mistake or filed an incorrect tax return, it's best to tell us about it before we find out in some other way. This guide will help you put your tax returns right.

IR280

Qualifying company transition

You can use this form to if you have a qualifying company (QC) or loss attributing qualifying company (LAQC) and want to transition to become a sole tradership or partnership. To find out more about the transitional process please see our Qualifying companies (IR435) booklet.

IR891

Record keeping

This factsheet outlines the importance and advantages of good record keeping if you are in business.

IR323

Registered superannuation funds return guide 2013

All superannuation funds registered with the Financial Markets Authority (formerly known as the Government Actuary) must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

IR44G

Registered superannuation funds return guide 2014

All superannuation funds registered with the Financial Markets Authority (formerly known as the Government Actuary) must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

IR44G

Registered superannuation funds' return guide 2011

All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

IR44G

Registered superannuation funds' return guide 2012

All superannuation funds registered with the Financial Markets Authority (formerly known as the Government Actuary) must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

IR44G

Rental income (IR264)

This guide explains the tax rules for people who own rental property. It's meant for people who own one or two rental properties only. If you have several rental properties or you're a commercial operator, we recommend you use a tax advisor or accountant.

IR264

Revocation of look-through company election

You can use this form to revoke a look-through company (LTC) election. To find out more about look-through companies please see our Look-through companies (IR879) booklet.

IR896

Sale or disposal of financial arrangements

This form is used for declaring the sale or disposal of financial arrangements and includes any government stock or local authority stock.

IR3K

Schedule of business income

If you are in business you can declare your schedule of income using this form, then attach it to your yearly tax return.

IR3B

Tax relief - extreme events

This guide gives information on tax and income assistance available to people affected by extreme events. "Extreme" means as a result of a national or local civil defence emergency and/or a rare occurrence where an event has significant implications to the operating of your business. Examples include snow storms, floods, drought, earthquake or disease affecting livestock or crops.

IR505

Tax sparing disclosure return

This return is for the disclosure of tax sparing credits claimed under double tax agreements.

IR486

The cost of business tax compliance

We asked small and medium enterprises (SMEs) about their tax compliance costs in 2004 and 2009 and compared the difference. This factsheet summarises the survey results which confirm the hours spent by businesses doing their tax have gone down.

AD68

Using myIR Secure Online Services is easy (IR1001)

Use this factsheet to find out what you can do using our myIR Secure Online Services. Our online services make it easier and faster to deal with your tax needs and obligations.

1001

Income tax return: Companies 2017 IR4

Complete this return if you're a company and you need to file for the 2017 year.

IR4

Company shareholders' details 2017 IR4S

Complete this form to fill out shareholders', directors or relatives details for the 2017 year.

IR4S

Annual imputation return guide 2017 IR4JG

Use this guide to help you complete the Annual imputation return (including FDP account return) IR4J for the 2017 year.

IR4JG

Companies income tax return notes 2017 IR4N

Use these notes to complete your IR4 for the 2017 year

IR4N

Partnership & look-through company return guide 2017 IR7G

Use this guide to help you complete the IR7 income tax return.

IR7G

Company tax return guide 2017 IR4GU

Use this guide to help you complete your 2017 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Look-through company income/loss distribution 2017 IR7L

Use this form to record LTC owners' income/loss distribution details.

IR7L

Income tax return: Partnerships and LTCs IR7 2017

Use this return to provide us with the details of your partnership's or look-through companies (LTCs) income/loss and expenses.

IR7

Annual imputation return 2017 IR4J

Use this return to file the company's imputation return for the year 1 April 2016 to 31 March 2017.

IR4J

Partnership income/loss distribution 2017 IR7P

Use this form to record partners' income/loss distribution details.

IR7P

Smart business guide (IR320)

A guide to tax obligations, record keeping and income and expenses for businesses and non-profit organisations.

IR320

Provisional tax guide (IR289)

Provisional tax is a way of spreading your tax payments throughout the year. This guide tells you how to calculate your provisional tax and when and how to pay it.

IR289

Dairy farming (IR252)

Dairy farmers have specific obligations and responsibilities surrounding GST and PAYE. This guide provides you with information and answers to some of the common questions that dairy farmers ask about GST and PAYE.

IR252