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Forms and guides: current


Title and summary Number

A guide to foreign investment funds and the fair dividend rate

This guide explains the tax rules relating to the foreign investment fund (FIF) rules and sets out obligations for investors.

IR461

Acknowledgment of paternity

Form to complete to acknowledge to us that you are the father of a child, if no other proof exists.

IR106

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 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 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

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 an administrative review IR470

An application to have the amount of formula-assessed child support you pay or receive reviewed under one or more of the twelve qualifying grounds.

IR470

Application for an exemption review

An application for a review if the liable parent you receive child support from has been granted an exemption from making child support payments.

IR472

Certificate of exemption from resident withholding tax IR451

Application for exemption from resident withholding tax (RWT) on interest and dividends.

IR451

Application for private ruling

Use this form to apply for a private ruling on a proposed, current, or completed arrangement. Private rulings are binding only in respect of the arrangement identified in them.

IR713

Application for product ruling

Use this form to apply for a product ruling on a proposed, current, or completed arrangement. Product rulings are binding only in respect of the arrangement and product identified in them.

IR714

Application for product ruling by promoter – statutory declaration

This form is a statutory declaration for use where an applicant for a product ruling is a promoter of the arrangement to which the ruling will apply. It should be completed in conjunction with and accompany the IR714 Application for Product Ruling form.

IR714A

Application for status ruling

Use this form if there has been legislative amendment to the taxation laws applying in a private or product ruling you have applied for and obtained.

IR712

Application for withdrawal of initial KiwiSaver contribution on the grounds of significant financial hardship or serious illness

This form can be used to apply for a refund of KiwiSaver contributions held by Inland Revenue on the grounds of significant financial hardship or serious illness.

KS5

Application to assess child support

Parents of qualifying children can apply for a formula assessment of child support. If you're a parent living in Australia, you must apply for child support through the Australian Department of Human Services (DHS).

IR101

Application to register security or securities for approved issuer levy (AIL)

Only securities that have been registered with us qualify for a zero-rate of NRWT (Non-resident withholding tax). This form is used to register securities. Complete a separate form for each security or class of securities.

IR397

Approved issuer levy

Use this form for paying your approved issuer levy.

IR67A

Approved issuer levy guide (IR395)

This guide explains how to pay interest to overseas lenders without having to deduct NRWT (Non-resident withholding tax).

IR395

Approved issuer levy (AIL) - payer registration IR396

Use this form to register for approved issuer status. You can also use this form to register your security.

IR396

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

Authorisation not to collect child support or domestic maintenance

Form to use if you're entitled to receive child support or domestic maintenance payments but you don't want us to collect payments from the liable parent.

IR129

Automatic payment authority form

You can use this form to set up an automatic payment from your nominated bank account to Inland Revenue. The payments can be for a range of taxes including income tax, GST and FBT. You can also use this form to make additional payments on your student loan and to make child support payments.

IR586

Becoming a Māori authority

This guide outlines to become a Māori authority, the advantages and disadvantages and who is eligible.

IR487

Binding rulings IR715

Find out what binding rulings are and the process for applying for one (IR715).

IR715

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

Business taxes - an overview

A summary sheet with an overview of tax information for businesses.

IR740

Buying and selling residential property

This guide will help you understand whether you should be paying tax when you sell a property and tells you about your responsibilities. It will help you decide whether you need to get more information or professional advice.

IR313

Cancellation of child support income estimation

Complete this form if you want to cancel the estimate of your taxable income for your child support assessment. You can also complete this form online.

IR111

Cancelling domestic maintenance

Use this form if you want to stop receiving domestic maintenance under a court order or voluntary agreement.

IR112

Cancelling your child support IR107

Use if you want to stop receiving child support under a formula assessment, voluntary agreement or court order.

IR107

Ceasing a client's tax type

Use this form to request a tax type to be ceased for a client. You can also ask for the tax type to be delinked from your client list after the cessation has been processed.

IR794

Change of circumstances IR116

Use this form if you have any new or updated information for us about a change in your child support circumstances

IR116

Child support - estimating your income

You can estimate your income for all of the child support year or any time during the child support year. If you estimate for the whole year the election period is from 1 April to 31 March which is 365 days.

151

Child support - repayment of debt

Use this form to work out how much you can pay towards your child support debt (if you're a liable parent) or your overpayment (if you're a receiving carer).

IR130

Child support payment slip

A slip to attach to manual (cheque) child support payments you make to us.

IR131

Child support review - statement of financial position

Use this form to provide information about your financial position if you are having a child support review. Completing this form will help the review officer to determine how any change to the child support assessment would affect each party. Completing this form is optional. Information you provide will be passed on to the other party to the review.

IR178

Choose your RWT deduction rate

Use this form to choose the rate that RWT is deducted from your interest.

IR456

Client linking or delinking

Use this form to add or remove a client from your tax agent client list.

IR795

Commuted duty on cheques and other bills of exchange

From 1 July 2014 cheque duty will no longer be payable. This means you will not have to pay cheque duty on bills of exchange drawn or made on or after 1 July 2014, or on cheques supplied or printed after that date.

IR193

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 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 2016

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

IR4GU

Completing your GST transitional return

A guide to completing your GST transitional return (GST104A) or GST transitional and provisional tax return (GST104B).

GST107

Computer-assisted audits

A guide to computer-assisted audits for business people and investors.

IR297a

Conduit tax relief account return

This return is not required for income years starting on or after 1 July 2011.

A CTR account is a memorandum account used to track conduit relief until it is distributed. Because relief is given on behalf of non-resident shareholders, it is necessary to ensure this relief is passed on to those shareholders.

No CTR is available for income years starting on or after 1 July 2011.

IR406

Consolidated groups - general elections

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

IR495

Contributions holiday request (employee to complete)

This form is for employees to request a contributions holiday.

KS6

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

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

Disclosure of financial position (IR590)

If you wish to apply for relief from debt you will need to provide us with details of your financial position. This form enables you to provide us with those details so that we can assess your situation when applying for relief from debt.

IR590

Disputing a notice of proposed adjustment (NOPA)

If we propose to adjust a return you've filed, we'll generally send you a notice of proposed adjustment (NOPA) first. This guide tells you what to do if you receive a NOPA that you disagree with.

IR777

E-File correspondence destination codes

List of codes to use when E-Filing correspondence to us.

IR733

E-File registration

Use this form to register for Inland Revenue's electronic filing system for tax agents.

IR798

Elect someone to act on your behalf (IR597)

Use this form if you want to elect someone to act on your behalf.

IR597

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 to elect to form an imputation group and to elect the nominated company of the imputation group. To be completed by all companies forming the group.

Election to pay income tax on trustee income

Use this form to elect to pay income tax on the trustee income of foreign or non-qualifying trusts. Making this election means that the trust becomes a qualifying trust.

IR463

Employer linking to PAYE intermediary

Form to use if you are an employer using a PAYE intermediary to act on your behalf for your PAYE responsibilities.

IR920

Employer monthly schedule amendments

You can use this form to make changes to employer monthly schedules that you have filed, including any ESCT (employer superannuation contribution tax) deductions.

IR344

Employer obligations - quick reference summary sheet (IR322)

A summary sheet briefly explaining your obligations as an employer.

IR322

Employer registration

You can use this form to register as an employer. You can also do this online.

IR334

Employer's guide (IR335)

This guide explains the tax responsibilities of anyone who employs staff.

ir335

Estate or trust beneficiary details

This form outlines details of income for each beneficiary of an estate or trust for a given year. It is an attachment to the Income tax return: estate or trust (IR6).

IR6B

Existing client changes

This form is to tell us about any changes needed to your client's records.

IR793

Farming income

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

IR3F

Financial statements summary for use by tax agents (from 1 April 2014 to 31 March 2015)

Form to use to prepare account information to be returned, eliminating the need for returning full financial records. Note: This form is to be used for returns for the 2015 tax year only. IR10A returns for previous years can be found under 'Forms and guides'.

IR10A

Financial statements summary for use by tax agents (from 1 April 2015 onwards)

Form to use to prepare account information to be returned, eliminating the need for returning full financial records. Note: This form is to be used for returns for the 2016 tax year only. IR10A returns for previous years can be found under 'Forms and guides'.

IR10A

First-time employer's guide (IR333)

This guide takes a brief look at what you have to do when you decide to employ workers. It also tells you how to register with Inland Revenue as an employer.

ir333

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

Foreign trust registration form (IR607)

Form (IR607A) to use to register your foreign trust. Trusts formed after 21 February 2017 can use this form. Trusts that existed on or before 21 February 2017 must register by 30 June 2017.

IR607

Four-weekly and monthly PAYE deduction tables 2015

IR341 tax tables for pay periods between 1 April 2014 and 31 March 2015.

IR341

Four-weekly and monthly PAYE deduction tables 2016

IR341 PAYE tables for pay periods between 1 April 2015 and 31 March 2016.

IR341

Four-weekly and monthly PAYE deduction tables 2017

IR341 PAYE tables for pay periods between 1 April 2016 and 31 March 2017.

IR341

Fringe benefit ordinary employee annual tax return

This return is for employers (including companies) who file annually covering the period 1 April to 31 March.

IR422

Fringe benefit tax quarterly return

This return is for employers who file quarterly FBT returns.

IR420

Fringe benefit tax return guide 2015

This guide helps employers complete their fourth quarterly or annual income year FBT returns. It can also be used for employers completing their final FBT return after ceasing employment.

IR425

GST - do you need to register?

This factsheet will help you decide if you need to be registered for GST and provides guidance on GST registration.

IR365

GST - quick reference (IR324)

GST is a tax on the consumption of most goods and services in New Zealand. It is generally charged and accounted for at a rate of 15%. Anyone who carries on a taxable activity, or who intends to do so from a definite date, may register for GST.

IR324

GST guide

This guide is for all businesses and organisations that charge GST and need information about how to do this. It tells you how to fill in your GST forms, avoid incurring penalties, and how and when GST is refunded to you.

IR375

GST plus - Working out specific GST issues

This guide is for businesses and organisations that charge GST and need information for more complex or less common GST issues. It looks at how to deal with GST adjustments, exempt supplies, zero-rated supplies and special supplies.

IR546

GST rate change guide

This guide provides general advice to help GST-registered individuals and businesses during the GST rate change.

GST106

GST return GST101XB

Use this service to complete your GST return if you are a non-resident business and are registering for GST under section 54B of the Goods and Services Tax Act 1985.

GST101XB

GST transitional and provisional tax return

The rate of GST increased from 12.5% to 15% on 1 October 2010. This one-off GST transitional and provisional tax return is used when GST return period spans the date of the rate change.

Only complete this return if you pay provisional tax and are registered for GST.

Completing this return will help you work out how much GST you must pay or how much you will be refunded.

GST104B

GST transitional return

The rate of GST increased from 12.5% to 15% on 1 October 2010. This one-off GST transitional return is used when GST return periods spans the date of the rate change.

Complete this return to work out how much GST you must pay or how much you will be refunded. Instead of filing a paper return you can file your GST transitional return online - see "Get it done online".

GST104A

Gaming machine duty

When an organisation operates gaming machines it must pay gaming machine duty (GMD) on the profits it takes from the machines. This guide explains how to calculate and pay this duty.

IR180

Gaming machine duty application for registration

This service is to register gaming machines in your organisation.

IR181

Gaming machine duty return

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

IR680

Gift duty - a guide for legal and tax practitioners

An explanation of gift duty for tax and legal practitioners who are filling in gift statements on behalf of their clients. This guide also includes references to case law and legislation around gift duty.

IR195

Gift duty statement

Use this form if you made gifts that total more than $12,000 in any 12-month period.

IR196

Goods and services tax and provisional tax return GST103B

This return is for customers who are liable for provisional tax and registered for GST. You can use this return to pay your provisional tax with your GST.

GST103B

GST application for group registration IR374

Use this service to apply for a group registration for GST purposes. Each company in the group must also be registered for GST in its own right.

IR374

Goods and services tax return for goods sold in satisfaction of debt

Use this return when a creditor sells a debtor's goods in satisfaction of a debt and there is GST to be accounted for.

IR373

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

Ground 5 - high cost of contact worksheet

This is a supplementary form to the Application for an administrative review (IR470) when the high cost of access is one of the grounds for your application.

IR470A

Group investment fund return

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

IR44E

He aha oti Nga Tukunga Take o Me Whakaruruhau te Iwi?

He whakawhiwhinga Nga Tukunga Take o Me Whakaruruhau te Iwi ki nga whanau whai tamariki. E wha ona momo utunga, a, tera pea ka pai koe mo te kotahi, neke atu ranei, i runga tonu i nga ahuatanga e pa ana ki to whanau.

IR697

Helping you to understand child support (IR100)

This guide provides all the information required for liable parents and receiving carers when they begin paying or receiving child support.

IR100

Helping you understand your employer forms

This factsheet explains how to fill in your Employer monthly schedule (EMS/IR348) and Employer deductions (EDF/IR345) forms.

IR688

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

Do you need a special tax code? (IR23G)

How to tell if you need a special tax code

IR23G

Is there tax to pay on property I sell? (IR314)

This guide helps you work out if you need to pay tax on a property sale. This guide isn't intended for builders, developers or dealers.

IR314

IR56 taxpayer's handbook

This guide explains your tax responsibilities if you have to pay your own PAYE as an IR56 taxpayer.

IR356

If you disagree with an assessment or decision (IR778)

If you have had your tax return assement sent to you and you do not agree with our assessment, this is a guide to help you dispute it with us through the proper procedures.

IR778

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 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 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: Non-resident individual taxpayers 2016

Use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2015 to 31 March 2016.

IR3NR

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.

Information for companies that invest in PIEs

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for companies that invest in PIEs.

IR857

Information for individuals who invest in PIEs

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for resident individuals who invest in PIEs.

IR855

Information for marae

This factsheet helps marae work out how to treat payments of money or payments in kind for tax purposes. It will also help you decide if your marae needs to register as a charity or needs to complete a tax return.

IR1006

Information for non-residents who invest in PIEs

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for non-residents who invest in portfolio investment entities (PIEs).

IR858

Information for salary and wage earners

This factsheet explains when you may be required to receive a personal tax summary (PTS) or file a tax return at the end of the tax year (31 March). This factsheet has replaced What you need to know about personal tax summaries (IR522).

IR723

Information for trustees who invest in PIEs

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for trustees who invest in PIEs.

IR856

Inland Revenue audits guide

A guide to our audits for business people and investors.

IR297

Inland Revenue's Charter

Our charter outlines the standards of service you can expect when dealing with us. Inland Revenue collects money to pay for public services. We help people to meet their obligations and receive their entitlements. We work within the Inland Revenue Acts and other relevant laws, and our actions are consistent with the spirit of the Treaty of Waitangi. Read the Māori language version.

IR614

Inland Revenue's Charter (Māori version)

Our charter outlines the standards of service you can expect when dealing with us. Inland Revenue collects money to pay for public services. We help people to meet their obligations and receive their entitlements. We work within the Inland Revenue Acts and other relevant laws, and our actions are consistent with the spirit of the Treaty of Waitangi. Read the English language version.

IR614

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

ir-File - electronic filing for employers

Summary sheet explaining how employers, tax agents, payroll bureaus and PAYE intermediaries can register for and use ir-File.

IR317

KiwiSaver deduction form

This form is for employees to give their details to their employer. Note: Please make sure you access the latest version of this form. Once you have downloaded the PDF, check the version showing 3% deduction is displaying. If not, please highlight the URL and refresh your browser (CTRL + F5).

KS2

KiwiSaver employee details

This form is for employers to enrol eligible employees in KiwiSaver.

KS1

KiwiSaver employer guide (KS4)

Explains your role and obligations when implementing KiwiSaver in your workplace.

ks4

KiwiSaver for employers

Flow diagram providing an overview for employers dealing with KiwiSaver for their employees.

KiwiSaver for new employees

This flow diagram provides an overview of the KiwiSaver process for new employees - how they can opt out, what will happen if they remain KiwiSaver members, and where to go for further information.

KS8

KiwiSaver opt-out request

If you were automatically enrolled by your employer or are not yet 19 and were enrolled under the age of 18 without the required consent you can use this service to opt out of KiwiSaver. You can't opt out of KiwiSaver if you opted in.

KiwiSaver - a guide for children and young people KS33

Kiwisaver for children and young people

KS33

Ko e ha 'a e Tokoni Fakatukuhau 'i he Ngaue ma'a' e Ngaahi Famili?

Ko e Tokoni Fakatukuhau 'i he Ngaue ma'a' e Ngaahi Famili΄ ko e monu'ia ia 'oku 'ata atu ki he ngaahi famili 'oku 'i ai 'a 'enau fanau'. 'Oku 'i ai 'a e kalasi vahe kehekehe 'e fa pea 'e malava ke ke 'ata atu ki he vahe 'e taha pe lahi hake ai, 'o fakatefito eni mei' he tukunga 'oku 'i ai 'a ho famili'.

IR693

Late payment and late filing penalties (IR741)

This guide provides information about late payments and late filing penalties, including when they are charged, instalment arrangements and grounds for remission.

ir741

Leaving New Zealand and filing a tax return

This factsheet tells you what to do if you’re leaving New Zealand and want to file a tax return before the end of the tax year.

IR1005

Look-through companies (IR879)

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

IR879

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

Making payments to Inland Revenue

You may have to make payments to Inland Revenue for a number of reasons. This factsheet tells you about your payment options.

IR584

Māori authorities tax return notes and worksheet 2016

These notes help you fill in your Māori authorities income tax return (IR8) for the 2016 year.

IR8N

Maori authority election

Use this form if you are an existing Māori authority or you want us to apply the Māori authority rules (see our Becoming a Māori authority IR487) . You can also complete this online.

IR483

Model cashbook

An example of a cashbook when you use a payment basis to calculate your GST.

IR378

Monthly return for licensed printers of cheques

From 1 July 2014 cheque duty will no longer be payable. This means you will not have to pay cheque duty on bills of exchange drawn or made on after 1 July 2014, or on cheques supplied or printed after that date.

IR191

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

Māori authority tax rules

This guide is for people who administer the accounts for a Māori authority.

IR1202

NRWT - payers guide (IR291)

A guide for people or institutions who pay interest, dividends or royalties to people who are not resident in New Zealand.

IR291

NRWT reconciliation statement guide 2015

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR67SG

New Zealand NRWT withholding certificate IR67P

Use this form for paying your NRWT deducted to us.

IR67P

New Zealand non-resident withholding tax (NRWT)

A form to use if you receive New Zealand non-resident withholding income (NRWI) and want to request a refund or certificate of non-resident withholding tax (NRWT) paid.

IR386

New Zealand tax residence guide IR292

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the New Zealand immigration residency rules.

IR292

New Zealand tax residence questionnaire

This form can be used to tell us if you are arriving, have arrived in, are leaving or have left New Zealand so we can tell you your tax residence status and if you have any further New Zealand tax obligations.

IR886

Non-active company declaration

This form enables you to declare a company as non-active. Completing this form excuses a company from filing income tax and imputation returns. It is the legal document that will remain in force for succeeding years unless the company ceases to be non-active.

IR433

Non-active company reactivation

When a company has declared themselves as non-active with us and are not required to file income tax or imputation returns - this is the form to reactivate the company as active. The completion of this legal document now means the company will be required to file annual income tax and imputation returns.

IR434

Non-deduction notice

The non-deduction notice allows employees to ask their employers to cease making deductions from their pay for KiwiSaver contributions. The notice is required under the KiwiSaver Act 2006 (section 112B(1)).

KS51

Non-resident contractors' tax (NRCT) certificate of exemption application form

If you are a non-resident contractor, you may wish to apply for relief from schedular tax.

IR197

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

Notice of objection - child support IR119

Use this form to show grounds for any objections about child support. Either party can object to a decision or assessment

IR119

Notice of proposed adjustment (IR770)

Use this form if you want to change a return you've filed or you disagree with an assessment or decision that we've issued.

IR770

Notice of response (IR771)

Use this form if you want to respond to a notice of proposed adjustment (NOPA) that we have sent out to you.

IR771

Notice to waiver a time bar

This notice must be signed and delivered to the Commissioner before the expiry of the relevant 4-year period.

IR775

NRWT payer registration

If you pay non-resident withholding income (NRWI), you must deduct NRWT (Non-resident withholding tax), and are required to register as a payer of NRWT

IR380

O a Tupe Mama mai Lafoga mo 'Aiga Faigaluega?

O Tupe Mama mai Lafoga mo Aiga Faigaluega, o ni fa'amanuiaga mo aiga e iai alo ma fanau. E fa ituaiga o tupe maua ma e ono agava'a oe mo le tasi po ole sili atu, e fa'alagolago lava i le tulaga o iai lou aiga.

IR692

Overseas pensions and annuity schemes

This guide explains your tax obligations if you have an interest in a foreign superannuation scheme or you receive an overseas periodic pension.

IR257

Overseas social security pensions

If you're a New Zealand tax resident, generally you'll have to pay income tax on your overseas social security pension in New Zealand. This guide explains the tax obligations for people who receive social security pensions from outside New Zealand.

IR258

Paid parental leave application for a self-employed person

The IR888 form is no longer available.Self-employed people now complete the Paid parental leave (PPL) application (IR880) form (link available below).

IR888

Paid parental leave transfer to a self-employed person

The IR889 is no longer available. All transfers can now be applied for using the Paid parental leave transfer (IR881) form (link available below).

IR889

PAYE intermediary cessation form

Form for employers or PAYE intermediary to use to cease an existing PAYE intermediary arrangement.

IR913

PAYE intermediary employee access

Form to use if you are a PAYE intermediary for an employer, and the employees need to access the employer's records.

IR917

PAYE intermediary registration

Form for existing payroll service providers, accountants or other tax professionals who are able to offer and provide payroll services to an employer and wish to register to become either an accredited PAYE intermediary or an accredited and listed PAYE intermediary that receives a subsidy.

IR910

Persons under 16 years exemption - application

If you're a liable person under 16 years old (or have recently turned 16) and want an exemption from paying child support, you may be able to use this form.

IR105A

Prescribed investor rate

This factsheet provides information about prescribed investor rates (PIR) and shows you what your correct rate should be.

IR861

Prisoner and hospital patient exemption - application

If you're a prison inmate or hospital patient you can apply for an exemption from paying child support or domestic maintenance.

IR105

Property transactions questions and answers (Chinese translation)

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

Property transactions questions and answers (Hindi translation)

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

Property transactions questions and answers (Korean translation)

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

Property transactions questions and answers (Māori translation)

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

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 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

RWT on interest IR15P

Use this form for paying RWT deductions

IR15P

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

Record keeping

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

IR323

Redundancy and retirement allowance - tax and entitlements

This factsheet explains how your redundancy payment or retirement allowance will be taxed and how redundancy or retirement may affect your entitlements.

IR1009

Relationship property dispositions

This form is used to let us know of any settlements you've made under the Property Relationships Act 1976.

IR183

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

Rental income schedule IR3R

The form to complete for each property you rent out. You can complete it online if you file your IR3 return online.

IR3R

Request for PAYE exemption on schedular payments (IR332)

Complete this form if you are in business and want a PAYE exemption on schedular payments you receive. This service can also be completed online.

IR332

Request for parent information IR103

Use this form if you are required to pay child support

IR103

Resident withholding tax (IR4K)

Use this form to make a resident withholding tax (RWT) on dividends return and payment. This form is not to be used for RWT deducted from specified dividends - instead use an IR17P.

ir4k

Resident withholding tax (RWT) - interest payer registration

You or your organisation must register as a resident withholding tax (RWT) payer if you pay out more than $5,000 a year in resident withholding income and you pay the resident withholding income as part of a taxable activity (such as a trade, profession or business, or an activity carried out by a non-profit body or local authority), or we have issued you a certificate of exemption from RWT, or you are a non-resident but carrying on a taxable activity in New Zealand through a fixed establishment. You can also complete this online.

IR450

Resident withholding tax - refund request

Use this form to request a refund if you have been charged resident withholding tax (RWT) and you hold a certificate of exemption from RWT.

IR454

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

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

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 beneficiary's estate or trust income

Form to use to return a beneficiary's income and taxable distributions from a foreign or non-complying trust.

IR307

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

Self-employed - your guide to KiwiSaver KS12

Read about KiwiSaver and how it works if you're self-employed.

KS12

Self-employed or an employee? (IR336)

Leaflet outlining the difference between a self-employed person and an employee.

ir336

Settlors of trusts disclosure

Use this form to disclose a settlement of a trust.

IR462

StationeryXpress - Tax agent registration form

Use this service to register for Inland Revenue's online stationery ordering service which allows you to order bulk stationery.

IR599

Statutory declaration

This form is a statutory declaration you can use to prove your relationship with a child in your care who needs an IRD number.

IR595D

Statutory declaration

This form is a statutory declaration you can use to prove your relationship with a child in your care when applying for paid parental leave.

IR880D

Statutory declaration in support of application for refund (deceased person)

When a person is deceased there may be a refund owing on their taxes.

IR625

Student loan interim payment estimation

The government reviews the student loan repayment threshold each year and normally changes it on 1 April. Complete this form if you wish to re-estimate your interim payments towards your student loan.

SL3E

Student loans - going overseas

Key information on interest, repayment obligations and managing your loan while overseas

IR223

Student loans - making repayments

Find out when you need to start making repayments on your student loan, how to make repayments, and the benefit of paying your loan back faster.

IR224

Tax advice document claim form

Use this form if you wish to make a claim for the non-disclosure right for tax advice documents where Inland Revenue has requested disclosure of those documents under its statutory powers to obtain information. The claim for non-disclosure involves providing certain information about the documents you consider eligible to be tax advice documents within a set time period. The claim will not be valid if this disclosure is incomplete and/or is not received by Inland Revenue within the set time period. More information about these time periods is in the form.

IR519

Tax agents' adjustment request form

Use this form to request a minor adjustment to your client's account.

IR796

Tax contextual information disclosure form

Use this form if you have been required by Inland Revenue to provide "tax contextual information" from tax advice documents that are subject to a claim of non-disclosure. The tax contextual information disclosure involves disclosing certain information from tax advice documents and a tax advisor making a statutory declaration verifying the content of the disclosure. For the claim of non-disclosure to be upheld, Inland Revenue must receive the completed form within the set time period. More information about these time periods is in the form.

IR520

Tax credit claim form 2016

Complete the IR526 Tax credit claim form 2016 to claim tax credits for donations for the tax year 1 April 2015 to 31 March 2016.

IR526

Tax guide for the taxi and shuttle industries

This factsheet is to help those in the taxi and shuttle industry understand their tax entitlements and obligations. It covers getting started and ongoing tax requirements.

IR135

Tax sparing disclosure return

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

IR486

Taxes and duties guide

An introduction to New Zealand's tax system and the different types of taxes collected in New Zealand.

IR295

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

Trusts' and estates' income tax rules (IR288)

This guide explains how estates and trusts are taxed.

IR288

Twelve month cash flow forecast

Complete this form with information when you wish to apply for relief from debt for your business so we can assess your situation.

IR591

Understanding your summary of earnings IR514

This guide explains what you need to do with a summary of earnings, what is on a summary of earnings, how we work out the amounts shown and what details need to be transfered over to your IR3 return.

IR514

Victim of sex offence exemption from child support payments - application

If you're a liable parent and want an exemption from paying child support on the grounds you were the victim of a sex offence, you may be able to use this form.

IR105B

Weekly and fortnightly PAYE deduction tables 2015

IR340 tax tables for pay periods ending on or after 1 April 2014 until 31 March 2015.

IR340

Weekly and fortnightly PAYE deduction tables 2016

IR340 PAYE tables for pay periods ending on or after 1 April 2015 until 31 March 2016.

IR340

Weekly and fortnightly PAYE deduction tables 2017

IR340 PAYE tables for pay periods ending on or after 1 April 2016 until 31 March 2017.

IR340

Working for Families Tax Credits registration form 2015

You can register with us for Working for Families Tax Credits payments either weekly, fortnightly or at the end of the tax year by filling out this form.

FS1

Working for Families Tax Credits registration form 2016

You can register with us for Working for Families Tax Credits payments either weekly, fortnightly or at the end of the tax year by filling out this form.

FS1

Your introduction to KiwiSaver - employee information KS3

KiwiSaver is a work-based savings initiative designed to help set you up for retirement. Most members will build up their savings through regular contributions from their pay, making saving simple and easy.

KS3

Adjust your income (IR215)

A form for Working for Families Tax Credits entitlement.

IR215

What are Working for Families Tax Credits? (IR691)

This factsheet briefly explains what Working for Families Tax Credits are and how to apply for them.

IR691

Working for Families Tax Credits registration 2017 (FS1)

You can register with us for Working for Families Tax Credits payments either weekly, fortnightly or at the end of the tax year by filling out this form.

FS1

Portfolio investment entity - a guide for PIES (IR860)

This guide provides information for entities that are looking to become a PIE and for existing PIEs.

IR860

Weekly and fortnightly PAYE deduction tables 2018 IR340

IR340 tax tables for pay periods ending on or after 1 April 2017 until 31 March 2018.

IR340

Working for Families Tax Credits registration 2018 FS1

Use this form if you want to apply for Working for Families Tax Credit payments.

FS1

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

RWT dividends treated as interest IR17P

Use this form for paying RWT (resident withholding tax) deducted from dividends treated as interest, from amounts distributed by a Maori authority, and by agents or trustees from dividends received on behalf of another person.

IR17P

Income tax return: Estate or trust 2017 IR6

Complete this return if you administer a trust or estate.

IR6

More than six children IR835

Complete this form if you have more than six children and are applying for Working for Families Tax Credits.

IR835

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

Estate or trust return guide 2017 IR6G

Use this guide if you're the administrator of an estate or trust for the 2017 year.

IR6G

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

Estate or trust return notes and worksheet 2017 IR6N

Use these notes to help you complete an Income tax return: Estate or trust (IR6) for the 2017 year.

IR6N

Companies income tax return notes 2017 IR4N

Use these notes to complete your IR4 for the 2017 year

IR4N

Shared care details IR836

Use this form if you're applying for Working for Families Tax Credits and have shared care of children or want to let us know of changes in your arrangement.

IR836

Clubs or societies return guide 2017 IR9GU

Use this guide to help you complete the Income tax return: Clubs or societies 2017 (IR9) for the 2017 year.

IR9GU

Partnership income/loss distribution 2017 IR7P

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

IR7P

Clubs or societies income tax return notes 2017 IR9N

Use these notes to help you complete the Income tax return: Clubs or societies (IR9) for the 2017 year.

IR9N

New Zealand NRWT withholding certificate IR67

Complete one certificate for each non-resident you deducted NRWT from during the year to 31 March.

IR67

Individual income tax return notes and worksheet 2017 IR3N

Use these notes to help you complete your Individual income tax return (IR3) for the 2017 year.

IR3N

Income tax return: Clubs or societies 2017 IR9

Use this return to file your club or society's yearly income and expenses information for the 2017 year.

IR9

Māori authorities' tax return guide 2017 IR8G

Use this guide to help you complete the Income tax return: Māori authorities (IR8) 2017.

IR8G

Māori authorities tax return notes and worksheet 2017 IR8N

These notes help you fill in your Māori authorities income tax return (IR8) for the 2017 year.

IR8N

About Working for Families Tax Credits (IR513)

Use this guide to understand how we work out your Working for Families Tax Credits entitlement if you're an IR3 filer.

IR513

Working for Families Tax Credits registration pack IR200

This pack explains how to register for Working for Families Tax Credits payments. The forms listed in the guide that you will need to fill out are on the website under "Forms and guides".

IR200

RWT on interest reconciliation statement IR15S

Complete this reconciliation at the end of the year to 31 March.

IR15S

RWT certificate for dividends treated as interest IR17

Complete this certificate for the year ending 31 March for each shareholder or member you paid dividends or Māori authority distributions to.

IR17

NRWT reconciliation statement IR67S

Complete this statement for the year to 31 March to balance the NRWT owing on interest, dividends and royalties.

IR67S

Working and raising a family? (IR201)

A guide explaining what sort of Working for Families Tax Credits you are entitled to and how to get them if you have dependent children aged 18 or younger.

IR201

IR235 GST and provisional tax quick reference summary sheet

A quick reference guide to GST and provisional tax that shows you how and when they must be paid.

ir235

Provisional tax estimation (IR309)

Use this form to estimate or re-estimate your provisional tax. This service can be completed online.

ir309

IR255 Charitable and donee organisations

This guide explains the tax obligations of charitable and donee organisations. Read about the taxes your organisation will have, tax exemptions available, criteria to get an exemption, the different types of income and whether it's liable for tax and GST.

ir255

Debt options (IR582)

This guide gives you options for paying tax debt to us and advice for avoiding debt.

ir582

Debt options information (IR592)

This information sheet describes briefly what options you have if you owe amounts to us.

IR592

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

Visitor's tax guide (IR294)

This guide explains the tax responsibilities for people visiting New Zealand. The tax residence rules are different from the New Zealand immigration and residency rules.

IR294

Estate or trust beneficiary details 2017 IR6B

Complete this form to give details of all beneficiaries who received income from the estate or trust for the 2017 year.

IR6B

Income tax return: Non-resident individual 2017 IR3NR

Use this return if you haven't been in New Zealand for the 2017 tax year but have earned income from New Zealand sources.

IR3NR

Paid parental leave (PPL) application (IR880)

This form is for applying for paid parental leave payments. It also has information on paid parental leave and who is eligible.

IR880

Congratulations on your new baby IR753

This guide provides new parents information on parental tax credit and paid parental leave.

IR753

Paid parental leave (PPL) transfer (IR881)

This form is for transferring your paid parental leave payments to your spouse or partner.

IR881

Business cessation IR315

Businesses that officially cease trading can use the IR315 to finalise their taxable liabilities for GST and employer taxes.

IR315

Working for Families Tax Credits - Family details IR837

Use this form if you want to check your entitlements for the 2017 tax year. This form is supplementary to the Working for Families Tax Credits registration form FS1.

IR837

Employer monthly schedule IR348

Use this form to send us the pay details of employees who are working for you.

IR348

Employer monthly schedule supplementary IR349

Use this form if you have more employees than your Employer monthly schedule IR348 can list.

IR349

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

Fringe benefit guide (IR409)

A guide to help employers with their fringe benefit tax (FBT) requirements.

IR409

Imputation (IR274)

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

IR274