If you have a long-term illness or injury that will last for at least 13 weeks, you can apply for an exemption to stop your child support payments.
You must apply for your exemption within 3 months of your illness or injury ending.
To qualify for this exemption, you must be unable to do any paid work due to your illness.
Any taxable income must be:
- only from investment income
- less than the minimum annual rate of child support for that child support year.
Before you start
You'll need your:
- IRD number
- postal address
- contact details
- supporting evidence such as a letter from your doctor confirming your illness
- expected investment and other income for the child support year.
Download and fill in the form
You can complete the form online before you print it. Make sure to save your details.
Fill in the form or ask someone else to fill it out for you.
Sign the form and send it to us
Send your completed form to us as a message in myIR.
Make sure you let us know the message is for child support. Attach your completed IR105C form and any supporting documents to the message.
You do not need to sign the form when sending it to us in myIR.
What happens next
We'll let you know the result by post.
If we accept your application, you'll get a new notice about your child support to pay. If we decline your application, we'll send you a letter telling you why
If your situation changes, let us know. This way, you can make sure you're paying the right amount and avoid penalties.
You can also print your form, sign it, then send it by post to:
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045