This icon () tells you which link takes you to the new site.
Find out about completing and filing your fringe benefit tax (FBT) returns and making FBT payments.
There are three types of FBT return forms you can file:
You're required to file quarterly returns unless you are eligible for, and actively choose, a different filing frequency.
You must be registered for myIR from:
You can file returns for the 2015 tax year onwards in myIR. For earlier years you'll need to file paper returns.
All FBT returns in myIR will include the worksheets to do all the calculations for you.
You can find instructions and examples in our Fringe benefit tax guide (IR409).
The guide includes special instructions for employers who are:
You can file your FBT return online in myIR or send us a paper return.
If you file online:
You need to make FBT payments when you file your FBT return. You can make payments to us by:
If we have your bank account details, your FBT refund will be direct credited to your account.
If you realise you've made a mistake in a FBT return you've filed, you can correct it when:
If you file your FBT return in myIR
You can correct the error in myIR
If you file your FBT return by paper
You can correct the error in your next FBT return. You can also correct an error in your next return, as long as the purpose isn't to delay payment of tax, if the difference in the total FBT payment is equal to or less than both:
You'll need to request an amendment to your FBT return to correct the error when:
Send us the following details using secure mail in myIR: