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Companies and corporates forms and guides for Tax Agents


Title and summary Number

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

Application for a higher maximum pooling value

Use this form to apply for a higher maximum pooling value when calculating the depreciation of your assets using the pooling value.

IR719

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 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 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 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

Consolidated groups - general elections

This service can be used to make a number of elections within a consolidated group.

IR495

Declaration of an amalgamation

This form should be completed to tell us about an amalgamation. It must be completed by a representative of the company or building society resulting from the amalgamation.

IR432

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

Election to form a consolidated group

Form to use when a number of companies form a consolidated group for tax purposes. All companies forming the group must complete the form. If there are more than three companies, complete another election notice and attach it to this one.

IR494

Election to form an imputation group

Form to use elect to form an imputation group and to elect the nominated company of the imputation group. This form is to be completed by all companies forming the imputation group. An IRD number will be issued once the form is processed.

IR473

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

Foreign loss election or revocation

The term foreign loss is used to describe attributed foreign losses from a controlled foreign company (CFC) and/or attributed foreign investment fund (FIF) losses. A CFC is a foreign company controlled by five or fewer New Zealand resident shareholders. An FIF is a foreign entity in which a New Zealand resident has an interest. Complete this form to elect to retain foreign losses or revoke an election made previously to retain foreign losses. For more information please refer to the Qualifying companies, a guide to tax law (IR435).

IR444

IRD number application - non-individual IR596

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

IR596

Imputation group maintenance

Use this form to join an existing imputation group, leave an imputation group and/or change the nominated company of an imputation group.

IR475

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 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: 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

Industry guidelines for general insurance reserving for income tax purposes

These industry guidelines set out the approach taken by Inland Revenue Corporates, Insurance Sector, to the calculation of reserves for general insurance including non-life riders on life insurance policies and reinsurance activities, but excluding life insurance.

Interest in a foreign company disclosure schedule

Use this form only for income years starting prior to 1 July 2011.

Use this form to disclose your interest in a foreign company as well as the amount of income earned or loss generated from the foreign company. Complete a separate form for each foreign company in which you held an interest.

IR477

Interest in a foreign company disclosure schedule (for Schedule 3, Part A countries)

Use this form only for income years starting prior to 1 July 2011.

Use this form to disclose your interest in a foreign company as well as the amount of income earned or loss generated from the foreign company. Only use if the foreign company is resident in any country specified in Part A of Schedule 24 of the Income Tax Act 2007.

IR479

Interest in a foreign investment fund disclosure schedule (accounting profits method)

If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. This form includes a worksheet so you can calculate your foreign investment fund (FIF) income or loss. It must be completed by a New Zealand resident person with an interest in a FIF who elects to use the accounting profits method, and a separate form for each FIF in which you held an interest should be completed.

The accounting profits method has been repealed for income years starting on or after 1 July 2011.

IR439

Interest in a foreign investment fund disclosure schedule (branch equivalent method)

Branch Equivalent method has been repealed for income years starting on or after 1 July 2011.

If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes.

IR440

Interest in a foreign investment fund disclosure schedule (comparative value method)

If you are a New Zealand resident person who held, during the tax year, an attributing interest in a foreign investment fund (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or loss, use this form for the calculation and complying with the disclosure requirements. Note that this form can only be used for income years ending prior to 31 March 2008.

IR441

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 (deemed rate of return method)

If you have overseas investments including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. This form includes a worksheet so you can calculate your foreign investment fund (FIF) income or loss. It must be completed by a New Zealand resident with an interest in a FIF who elects to use the deemed rate of return method. A separate form for each FIF in which you hold an interest should be completed.

IR443

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

Multiple interests in foreign investment fund disclosure schedule (comparative value method)

If you are a New Zealand resident person who held, during the tax year, an attributing interest in 10 or more foreign investment funds (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or loss, use this form for the calculation and complying with the disclosure requirements. Note that this form can only be used for income years ending prior to 31 March 2008.

IR442

Notice of election to determine control and income interests on a daily measurement basis (foreign company or FIF)

Use this form only for income years starting prior to 1 July 2011.

Use this form to determine the control and income interests in a foreign company on a daily measurement basis, or an income interest in a foreign investment fund (FIF) on a daily measurement basis where the accounting profits or branch equivalent methods are used to calculate FIF income or loss for that interest.

IR467

Qualifying companies (IR435)

This booklet is a complete guide to the qualifying company (QC) rules.

IR435

Qualifying company re-elections (IR436)

This form is for existing qualifying companies who need to re-elect in order retain their qualifying company status.

IR436

Ratio change declaration

Use this form when the imputation ratio and/or dividend withholding payment ratio of a subsequent dividend differs from that of the benchmark dividend.

IR407

Revocation of qualifying company election

When you have elected to be a qualifying company this form enables you to revoke that election. An election may be revoked by a resolution of the board of directors of the company and/or any shareholders who previously elected.

IR437

Trans-Tasman imputation election form

This service is for Australian companies wishing to maintain a tax imputation credit account in New Zealand. You can also complete this online.

IR488

Companies income tax return notes 2017 IR4N

Use these notes to complete your IR4 for the 2017 year

IR4N

Company shareholders' details 2017 IR4S

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

IR4S

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

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

Income tax return: Companies 2017 IR4

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

IR4

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

Imputation (IR274)

This guide explains the full technical details of imputation in New Zealand. Imputation affects companies and their shareholders.

IR274