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Individual income tax return guide 2015 IR3G

(published March 2015)

About this guide

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

PDF | 287kb | 58 pages

When to use this guide

If you received any other income apart from salary, wages, interest, dividends and/or taxable Māori authority distributions, you must file an IR3 return. Other income includes:

  • self-employed income
  • over $200 of schedular payments (formerly withholding payments)
  • income derived overseas
  • over $200 of interest and dividends derived overseas that have had tax deducted
  • overseas interest and dividends that have had no tax deducted
  • rental income
  • estate, trust, partnership or look-through company (LTC) income
  • royalties
  • cash jobs or payments "under the table"
  • income from illegal enterprises
  • income without PAYE deducted, such as shareholder-employee salary or a claim received under a taxable loss of earnings policy.

You'll also need to file an IR3 if you:

  • have losses to claim or brought forward from the previous year
  • have excess imputation credits brought forward from the previous year
  • left or arrived in New Zealand part-way through the year
  • are filing a return for a deceased person to the date of death if there is a requirement to file a return for this income year
  • were declared bankrupt part-way through the year
  • changed your balance date part-way through the year.
What you will need