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Individual income tax

Title and summary Number

Tax rate changes announced in the 2010 Budget have affected the provisional tax calculations for the 2011 income year.

Please refer to this worksheet to help you recalculate your standard provisional tax liability in your 2010 IR3.

AD20

Tax rate changes announced in the 2010 Budget have affected the provisional tax calculations for the 2011 income year.

Please refer to this worksheet to help you recalculate your standard provisional tax liability with your 2010 IR3NR.

AD45

This guide is provided by Inland Revenue, based on information from the Household Economic Survey 2016 undertaken by Statistics New Zealand.

AD164

Use this form to complete your individual tax return. This is for the 2010 year.

IR3

Use this form to complete your individual tax return. This is for the 2011 year.

IR3

Use this form to complete your individual tax return. This is for the 2012 year.

IR3

Use this form to complete your individual tax return. This is for the 2013 year.

IR3

Use this form to complete your individual tax return. This is for the 2014 year.

IR3

Use this form to complete your individual tax return. This is for the 2015 year.

IR3

Use this form to complete your individual tax return. This is for the 2016 year.

IR3

Use this form to complete your individual tax return for the 2017 year.

IR3

Use this form to complete your individual tax return for the 2018 year.

IR3

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

IR3N

Use these notes to help you complete your Individual income tax return (IR3) for the 2018 year.

IR3N

Use these notes to help you complete your Non-resident icome tax return (IR3NR) for the 2018 year.

IR3NRN

Form for tax agents or tax agencies to use to complete their client's 2010 personal tax return.

IR3A

Form for tax agents or tax agencies to use to complete their client's 2011 personal tax return.

IR3A

Form for tax agents or tax agencies to use to complete their client's 2012 personal tax return.

IR3A

Form for tax agents or tax agencies to use to complete their client's 2013 personal tax return.

IR3A

Form for tax agents or tax agencies to use to complete their client's 2014 personal tax return.

IR3A

Form for tax agents or tax agencies to use to complete their client's 2015 personal tax return.

IR3A

Form for tax agents or tax agencies to use to complete their client's 2016 personal tax return.

IR3A

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

IR3F

This guide helps you fill in your IR3 return for the 2008 year.

IR3G

This guide helps you fill in your IR3 return for the 2011 year.

IR3G

This guide helps you fill in your IR3 return for the 2012 year.

IR3G

This guide helps you fill in your IR3 return for the 2013 year. Note: This guide differs from the version in print. An update has been made to page 42.

IR3G

This guide helps you fill in your IR3 return for the 2014 year.

IR3G

This guide helps you fill in your IR3 return for the 2015 year.

IR3G

This guide helps you fill in your IR3 return for the 2016 year.

IR3G

Use this guide to help you complete your Income tax return IR3 for the 2017 year.

IR3G

Use this guide to help you complete your Income tax return IR3 for the 2018 year.

IR3G

This form is used for declaring the sale or disposal of financial arrangements and includes any government stock or local authority stock.

IR3K

Return to use if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2010 to 31 March 2011.

IR3NR

This service allows non-resident individuals to file their income tax return online. This is the same as completing the Non-resident individual taxpayer return 2012 (IR3NR) form.

IR3NR

This service allows non-resident individuals to file their income tax return online. This is the same as completing the Non-resident individual taxpayer return 2013 (IR3NR) form.

IR3NR

Use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2013 to 31 March 2014.

IR3NR

Use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2014 to 31 March 2015.

IR3NR

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

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

Use this return if you haven't been in New Zealand for the 2018 tax year but have earned income from New Zealand sources.

IR3NR

This guide will help non-residents complete their income tax return - IR3NR, and help determine who qualifies as a non-resident for tax purposes. This guide is for the 2007 income year.

IR3NRG

This guide helps you fill in your IR3NR return for the year 2008 year.

IR3NRG

This guide helps you fill in your IR3NR return for the year 2009 year.

IR3NRG

This guide helps you fill in your IR3NR return for the 2010 tax year.

Please refer to the AD45 for assistance with calculating your Provisional tax liability for the 2011 income tax year.

IR3NRG

This guide helps you fill in your IR3NR return for the 2011 tax year.

IR3NRG

This guide helps you fill in your IR3NR return for the 2012 tax year.

IR3NRG

This guide helps you fill in your IR3NR return for the 2013 tax year.

IR3NRG

This guide helps you fill in your IR3NR return for the 2014 tax year.

IR3NRG

This guide helps you fill in your IR3NR return for the 2015 tax year.

IR3NRG

This guide helps you fill in your IR3NR return for the 2016 tax year.

IR3NRG

Use this guide to help you complete your Income tax return - Non-resident individual taxpayers 2017 IR3NR.

IR3NRG

Use this guide to help you complete your Income tax return - Non-resident individual taxpayers 2018 IR3NR.

IR3NRG

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

IR3R

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

Use this return to file your club or society yearly income and expenses information for the 2011 income year, from 1 April 2010 to 31 March 2011.

IR9

Use this return to file your club or society yearly income and expenses information for the 2012 income year, from 1 April 2011 to 31 March 2012.

IR9

Use this return to file your club or society's yearly income and expenses information for the 2013 income year, from 1 April 2012 to 31 March 2013.

IR9

Use this return to file your club or society's yearly income and expenses information for the 2014 income year, from 1 April 2013 to 31 March 2014.

IR9

Use this return to file your club or society's yearly income and expenses information for the 2015 income year, from 1 April 2014 to 31 March 2015.

IR9

Use this return to file your club or society's yearly income and expenses information for the 2016 income year, from 1 April 2015 to 31 March 2016.

IR9

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

IR9

Use this return to file your club or society's yearly income and expenses information for the 2018 year.

IR9

Use this guide to help you complete the Income tax return: Clubs or societies 2013 (IR9).

IR9GU

Use this guide to help you complete the Income tax return: Clubs or societies 2014 (IR9).

IR9GU

Use this guide to help you complete the Income tax return: Clubs or societies 2015 (IR9).

IR9GU

Use this guide to help you complete the Income tax return: Clubs or societies 2016 (IR9) for the period 1 April 2015 to 31 March 2016.

IR9GU

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

IR9GU

Use this guide to help you complete the Income tax return: Clubs or societies 2018 (IR9) for the 2018 year.

IR9GU

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

IR9N

Use these notes to help you complete the Income tax return: Clubs or societies (IR9) for the 2018 year.

IR9N

Completing an IR10 will help speed up the processing of your tax return. You do not have to include your financial records, although we may ask for them later. Note: Use this form for returns for the 2015 tax year. IR10 forms for future or previous tax years can be found under Forms and guides.

IR10

Completing an IR10 will help speed up the processing of your tax return. You do not have to include your financial records, although we may ask for them later. Note: Use this form for returns for the 2016 tax year onwards. IR10 forms for previous tax years can be found under Forms and guides.

IR10

Completing an IR10 will help speed up the processing of your tax return. You do not have to include your financial records, although we may ask for them later. Note: Use this form for returns for the 2013 and 2014 tax years. For returns for 2012 and previous tax years, use the Accounts information (2012 and earlier) IR10 which you can find under Forms and guides.

IR10

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

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

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 2013 and 2014 tax years. For returns from 2012 or previous years please use the Accounts information for use by tax agents (2012 or earlier) IR10A which you can find under 'Forms and guides'.

IR10A

Form to use to prepare account information to be returned, eliminating the need for returning full financial records.

IR10A

Use this factsheet to find out what you can do using our myIR Secure Online Services. Our online services make it easier and faster to deal with your tax needs and obligations.

1001

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

Redundancy and retirement allowance - tax and entitlements IR1009

IR1009

This factsheet is for contractors and employees who were previously working for an organisation now in receivership.

IR1020

This factsheet explains the tax rules applying to a "mixed-use" holiday home. Your property may be a mixed-use holiday home if you rent it to the public for short-term stays.

IR1021

This factsheet tells you about your tax obligations if you sell goods or services online. When you're selling goods or services online, you have the same tax obligations as any other business.

IR1022

This factsheet explains the tax rules that apply to a lump sum withdrawn or transferred from a foreign superannuation scheme.

IR1024

This flowchart covers the tests to decide if your client is a transitional tax resident.

IR1028

This factsheet has information for anyone who entertains for profit. It explains the tax requirements for any income earned from this activity.

IR1035

The income you earn from boarders, flatmates or tenants staying in your private home or on your property, may be taxable. This includes granny flats, sleepouts and caravans. Your tax responsibilities (IR1037).

IR1037

This guide helps you advise your clients about the New Zealand tax system and tax on international income, eg, from businesses, trusts and pensions. Tax agents specialising in these areas can give more detailed advice.

IR1069

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

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

It is important that we hold your correct details so we can provide you with the information you require. This form enables you to notify us if you change your name, address, or phone number.

IR238

This guide explains why we charge penalties and interest. It also tells you about the different types of penalties and interest and how to avoid them.

IR240

This guide contains information on the taxation of foreign superannuation lump sums and overseas pensions.

IR257

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

Direct selling is quite different from other ways of doing business in New Zealand. This guide provides you with information on meeting your tax obligations when you are a distributor for a direct selling organisation in New Zealand.

IR261

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

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

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

This guide explains the different kinds of taxes we collect in New Zealand. It is written mainly for new residents and potential immigrants to New Zealand.

IR295

A guide to our audits for business people and investors.

IR297

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

IR297a

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

IR307

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

This guide will help you understand whether you should be paying tax when you sell a property and tells you about your responsibilities.

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

Use this form if you are an employee starting a job or changing your tax code.

IR330

You need to provide this form to your payer.

IR330C

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

ir336

Complete this form to register as an IR56 taxpayer.

IR359

Tax considerations when buying or selling property.

IR361

Use this return to complete your clients' individual tax return for the 2017 year.

IR3A

Use this return to complete your clients' individual tax return for the 2018 year.

IR3A

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

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

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

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

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

This leaflet explains what it means for an apartment to be zero-rated for GST and tax issues to consider.

IR498

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 transferred over to your IR3 return.

IR514

This guide helps you to confirm your personal tax summary (PTS) online using myIR and to update your bank account details on your PTS.

IR521

Complete this form to claim tax credits for donations for the tax year 1 April 2014 to 31 March 2015.

IR526

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

Complete this form if you're a resident individual to get an IRD number.

IR595

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

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

IR597

Use these notes to help you understand your personal tax summary (PTS).

IR611

Use this guide if you're an employer, an employee or a donee organisation and what to find out more about payroll giving.

IR617

This booklet contains information to help you to identify when a person is associated with another person for income tax purposes.

IR620

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

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

IR715

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

This factsheet gives you a general overview of the GST rules that apply when you buy or sell land.

IR730

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

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

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

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

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

IR860

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

IR861

This flyer will help make sure the bank account information you include with your offshore IRD number application is correct.

IR984

This questionnaire will help you find out the types of overseas income, assets or liabilities your client has.

IR995

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.

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.

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.

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.

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2009.

IR871

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2010.

IR871

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2011. The list sets out four columns of information: the ASX ticker, company name, and additions and removals from the ASX All Ordinaries and Listed Investment Companies indices that occurred during the year.

IR871

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2012. The list sets out four columns of information: the ASX ticker, company name, and additions and removals from the ASX All Ordinaries and Listed Investment Companies indices that occurred during the year.

IR871

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2013. The list sets out four columns of information: the ASX ticker, company name, and additions and removals from the ASX All Ordinaries and Listed Investment Companies indices that occurred during the year.

IR871

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2014. The list sets out four columns of information: the ASX ticker, company name, and additions and removals from the ASX All Ordinaries and Listed Investment Companies indices that occurred during the year.

IR871

This is a list of the companies (excluding listed investment companies) that are considered to meet the exemption from the FIF rules for the year ended 31 March 2015. The list sets out four columns of information: the ASX ticker code, company name, and additions and removals from the ASX All Ordinaries index that occurred during the year.

IR871

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2008.

IR871