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Budget 2024: The Government has announced FamilyBoost, a proposed new childcare payment to help eligible families with the rising costs of Early Childhood Education (ECE). Find out more:

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 while you are ill or injured, or 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 or injury
  • you must be able to provide proof that your inability to work is because of that long-term injury or illness
  • your income must be only from investment income, and less than the minimum annual rate of child support for that child support year.
Child support annual rates

Before you start

You'll need your:

  • IRD number
  • postal address
  • contact details
  • supporting evidence - for example, a letter from your doctor confirming the date you became ill or were injured, that you cannot do paid work because of your illness or injury, and how long you expect to be unable to work
  • 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.

How to send a message in myIR

You can also print your form, sign it, then send it by post to:

Child Support
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045

What happens next

We'll let you know the result by post.

If we accept your application, you'll get an updated notice about your child support to pay. If we decline your application, we'll send you a letter telling you why.

My responsibilities

If your situation changes, let us know. This way, you can make sure you're paying the right amount and avoid penalties.

Changes to my child support details

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