Skip to Content
MenuClose

myIR, payments and more


For individuals & families
Te hunga takitahi me ngā whānau
For individuals & families: After a bereavement

Tax issues after a bereavement

If you are finalising the tax and other financial affairs of someone who has died, there are some issues you need to know about.

Please call us on 0800 227 774 as soon as you can so that we can help guide you through the process.

Filing a tax return

Usually you will have to file a final Income tax return (IR3) for the deceased person, including their income up to the date of death.

Please call us on 0800 227 774 if you are not sure whether you will need to file a final tax return.

Filing an estate return

If the deceased person's estate is still receiving income after the date of death, you will have to file an Estate or Trust income tax return (IR6).

You'll find the IR6 under "Forms and guides".

Student loans

If the deceased person had a student loan, it is written off after we have sighted the death certificate. Please send us either:

  • the original, or
  • a certified copy of the death certificate.

If you send the original, please include a return address so we can send it back to you.

Send the death certificate to:

Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045
New Zealand

Child support

If the deceased person ... then ...
was paying child support their estate is liable for any outstanding child support amounts.
The outstanding amount can only be written off if there are no funds available from the estate.
was receiving child support any child support amounts owing to them at their date of death can be paid to their estate.

For more information please call us on 0800 221 221.

KiwiSaver

On the death of a KiwiSaver contributor, KiwiSaver savings are paid to their estate.

For more information please contact us.

Individuals call:
Calling within New Zealand 0800 549 472 (0800 KIWISAVER) Calling hours:
8am to 8pm Monday to Friday,
and 9am to 1pm Saturday
Calling from overseas +64 4 978 0779
Calling from cellphone 04 978 0800