Skip to Content
MenuClose

myIR, payments and more


Forms and guides
Ngā puka tāke me ngā puka tohutohu

Find a form or guide based on keyword, document title or document number:


Form and guide names starting with: I


Title and summary Number

IR9XA Tax agents' extension of time (EOT) agreement

Tax agents' extension of time agreement

IR9XA

Associated persons definitions for income tax purposes IR620

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

IR620

Changes to provisional tax for the 2011 income year

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

Clubs or societies return guide 2013

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

IR9GU

Clubs or societies return guide 2014

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

IR9GU

Clubs or societies return guide 2015

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

IR9GU

Clubs or societies return guide 2016

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

Companies income tax return notes and worksheet 2016

These notes help you fill in your Companies tax return (IR4) for the 2016 year.

IR4N

Estate or trust beneficiary details 2016

This form outlines details of income for each beneficiary of an estate or trust for the year 1 April 2015 to 31 March 2016. It is an attachment to the Income tax return: estate or trust (IR6).

IR6B

Estate or trust return guide 2016

This guide will help administrators of estates and trusts fill in their Income tax return: estate or trust (IR6) for the period 1 April 2015 to 31 March 2016.

IR6G

Estate or trust return notes and worksheet 2016

These notes will help administrators of estates and trusts fill in their Income tax return: estate or trust (IR6) for the period 1 April 2015 to 31 March 2016.

IR6N

IR10 guide (2013 and 2014)

This guide will help you complete the Financial statements summary (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.

Note: this guide is to be used for returns for the 2013 and 2014 tax years. For returns for 2012 or previous years please use the IR10 guide (2012 and earlier) IR10G which you can find under "Forms and guides".

IR10G

IR10 guide (1 April 2015 onwards)

This guide will help you complete the Financial statements summary (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.

IR10G

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

IRD number application - non-individual IR596

Complete this form to get an IRD number for your organisation.

IR596

IRD number application - resident individual IR595

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

IR595

If you disagree with an assessment

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 2011

Complete this return if you are a company and you need to file an IR4 tax return for the year 2011 (1 April 2010 to 31 March 2011).

IR4

Income tax return: Companies 2012

Complete this return if you are a company and you need to file an IR4 tax return for the year 2012 (1 April 2011 to 31 March 2012).

IR4

Income tax return: Companies 2013

Complete this return if you are a company and you need to file an IR4 tax return for the year 2013 (1 April 2012 to 31 March 2013).

IR4

Income tax return: Companies 2014

Complete this return if you are a company and you need to file an IR4 tax return for the year 2014 (1 April 2013 to 31 March 2014).

IR4

Income tax return: Companies 2015

Complete this return if you are a company and you need to file an IR4 tax return for the year 2015 (1 April 2014 to 31 March 2015).

IR4

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: Māori authorities 2013

Use this return to file your Māori authority yearly income and expenses information for the 2013 (1 April 2012 to 31 March 2013) income year.

IR8

Income tax return: Māori authorities 2014

Use this return to file your Māori authority yearly income and expenses information for the 2014 (1 April 2013 to 31 March 2014) income year.

IR8

Income tax return: Māori authorities 2015

Use this return to file your Māori authority yearly income and expenses information for the 2015 (1 April 2014 to 31 March 2015) income year.

IR8

Income tax return: Māori authorities 2016

Use this return to file your Māori authority yearly income and expenses information for the 2016 (1 April 2015 to 31 March 2016) income year.

IR8

Income tax return: Registered superannuation funds 2011

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2011 (IR44G) for further information.

IR44

Income tax return: Registered superannuation funds 2012

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2012 (IR44G) for further information.

IR44

Income tax return: Registered superannuation funds 2013

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2013 (IR44G) for further information.

IR44

Income tax return: Registered superannuation funds 2014

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2014 (IR44G) for further information.

IR44

Income tax return: Clubs or societies 2008

Use this return to file your club or society yearly income and expenses information for the 2008 income year, from 1 April 2007 to 31 March 2008.

IR9

Income tax return: Clubs or societies 2009

Use this return to file your club or society yearly income and expenses information for the 2009 income year, from 1 April 2008 to 31 March 2009.

IR9

Income tax return: Clubs or societies 2011

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

Income tax return: Clubs or societies 2012

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

Income tax return: Clubs or societies 2013

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

Income tax return: Clubs or societies 2014

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

Income tax return: Clubs or societies 2015

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

Income tax return: Clubs or societies 2016

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

Income tax return: Companies 2008

Complete this return if you are a company and you need to file an IR4 tax return for the year 2008 (1 April 2007 to 31 March 2008).

IR4

Income tax return: Estate or trust 2008

If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.

IR6

Income tax return: Estate or trust 2009

If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.

IR6

Income tax return: Estate or trust 2011

If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.

IR6

Income tax return: Estate or trust 2012

If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.

IR6

Income tax return: Estate or trust 2013

If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.

IR6

Income tax return: Estate or trust 2014

If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.

IR6

Income tax return: Estate or trust 2015

If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.

IR6

Income tax return: Estate or trust 2016

If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.

IR6

Income tax return: Māori authorities 2011

Use this return to file your Māori authority yearly income and expenses information for the 2011 (1 April 2010 to 31 March 2011) income year.

IR8

Income tax return: Māori authorities 2012

Use this return to file your Māori authority yearly income and expenses information for the 2012 (1 April 2011 to 31 March 2012) income year.

IR8

Income tax return: Non-resident individual taxpayers 2011

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

Income tax return: Non-resident individual taxpayers 2012

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

Income tax return: Non-resident individual taxpayers 2013

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

Income tax return: Non-resident individual taxpayers 2014

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

Income tax return: Non-resident individual taxpayers 2015

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

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

Income tax return: Partnerships 2011

This return records the income details for your partnership for the period 1 April 2010 to 31 March 2011.

IR7

Income tax return: partnerships and look-through companies (LTCs) 2016

This return records the income details for your partnership or LTC for the period 1 April 2015 to 31 March 2016.

IR7

Income tax return: partnerships and look-through companies (LTCs) 2015

This return records the income details for your partnership or LTC for the period 1 April 2014 to 31 March 2015.

IR7

Income tax return: partnerships and look-through companies (LTCs) 2014

This return records the income details for your partnership or LTC for the period 1 April 2013 to 31 March 2014.

IR7

Income tax return: partnerships and look-through companies (LTCs) 2013

This return records the income details for your partnership or LTC for the period 1 April 2012 to 31 March 2013.

IR7

Income tax return: partnerships and look-through companies (LTCs) 2012

This return records the income details for your partnership or LTC for the period 1 April 2011 to 31 March 2012.

IR7

Income tax return: Registered superannuation funds 2008

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2008 (IR44G) for further information.

IR44

Independent contractors - Getting it right

A summary sheet with information to help independent contractors meet their tax obligations.

IR963

Individual income tax return guide 2011

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

IR3G

Individual income tax return guide 2012

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

IR3G

Individual income tax return guide 2013

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

Individual income tax return guide 2014

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

IR3G

Individual income tax return guide 2015

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

IR3G

Individual income tax return guide 2016

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

IR3G

Individual tax return 2011

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

IR3

Individual tax return 2012

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

IR3

Individual tax return 2013

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

IR3

Individual tax return 2014

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

IR3

Individual tax return 2015

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

IR3

Individual tax return 2016

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

IR3

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.

Industry guidelines for winemakers for income tax purposes

The Income Tax Act 1994 sets out the rules for the valuation of trading stock at balance date.Trading stock held at balance date for wineries will include stock in the process of fermenting, maturing wines and wines held for sale. This guide explains these rules.

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

Inland Revenue audits guide

A guide to our audits for business people and investors.

IR297

Inland Revenue's services for Deaf, hearing-impaired and speech-impaired customers

This guide provides information on the ways Deaf, hearing-impaired and speech-impaired customers can contact Inland Revenue.

IR727

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

IR10 guide (2012 and earlier)

This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.

Note: this guide is to be used for returns for the 2012 tax year and previous years. For returns for 2013 and onwards please use the new IR10 guide (IR10G) (2013 onwards) which you can find under "Forms and guides".

IR10G

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

Tax agents' self-service calling aid

This calling aid will help you use our automated self-service line. It is specifically for tax agents and outlines the services available to you.

IR358

IR56 taxpayer registration (IR359)

Complete this form to register as an IR56 taxpayer.

IR359

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

Individual income tax return 2017 IR3

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

IR3

Companies income tax return notes 2017 IR4N

Use these notes to complete your IR4 for the 2017 year

IR4N

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

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

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

Income tax return: Companies 2017 IR4

Complete this return if you're a company and you need to file for the 2017 year.

IR4

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

Income tax return: Estate or trust 2017 IR6

Complete this return if you administer a trust or estate.

IR6

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

Income tax return: Partnerships & look-through companies IR7

Use this return to provide us with the details of your partnership's or look-through companies (LTCs) income/loss and expenses.

IR7

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

Individual income tax return guide 2017 IR3G

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

IR3G

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: Māori authorities 2017 IR8

Use this return to file your Māori authority yearly income and expenses information for the 2017 income year.

IR8

Imputation (IR274)

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

IR274

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