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Individual income tax Tāke moni whiwhi mō te takitahi

Personal tax summaries (PTS)

What a PTS is

A PTS is for salary and wage earners and shows your income and tax deduction details for the year. These details are based on the employment, pension or benefit information provided to us each month by your employer or payer. Your PTS tells you if you've:

  • overpaid your tax and are due a refund, or
  • underpaid your tax and have a bill to pay.

We may send you a PTS automatically

We'll send you a PTS by mid-July if you:

  • received Working for Families Tax Credits from us
  • received Working for Families Tax Credits from Work and Income and earned over $36,350
  • used the wrong tax code
  • used a special tax code
  • used a casual agricultural employee (CAE) or an election day worker (EDW) tax code and earned more than $200 from that source
  • received income as an IR56 taxpayer only
  • had a student loan and
    • had $1,500 or more of adjusted net income, and
    • your total income (including any other salary or wages) is $1,500 or more above the annual repayment threshold, and
    • you didn't become a new borrower on or after 1 January of the tax year.

Student loan repayment deductions from salary and wages are generally considered final, so you may not automatically receive a PTS.

Adjusted net income

Adjusted net income includes interest, dividends, Māori authority distributions or income as a casual agricultural employee or election-day worker. It also includes any income adjustments which are provided on the Adjust your income IR215.

Find out if you need to complete the IR215

If you don't have a student loan end-of-year repayment obligation you won't receive an End-of-year repayment obligation notice.

We send your PTS in July because we need to first process all the employment details that your employer sends us at the end of the tax year.

When you must request a PTS

If you don't automatically receive a PTS, you may need to request one in August.

You must request a PTS if you... and you received ...
received income from $14,001 to $48,000 more than $200 of interest taxed at less than 17.5%.
received income from $48,001 to $70,000 more than $200 of interest taxed at less than 30%.
received income over $70,000 more than $200 of interest or dividends taxed at less than 33%.
received income over $48,000 more than $200 of taxable Māori authority distributions.
paid child support through Inland Revenue more than $200 of interest, dividends or taxable Māori authority distributions.
received shares from your employer below market value and your employer has already provided us the value these shares without tax being deducted from them.


 

Use our online tool to find out if you need to request a PTS

From April you can check if you need to request a PTS for the tax year just ended.

Log in to myIR and select Need to file? under Account information.

Log in to myIR

Register for myIR

If you don't need to request a PTS

You can still request a PTS if you don't need to request one, or we won't be sending you one automatically. You may want to request one if you've worked out you're getting a refund.

You're most likely to get a refund if you:

  • worked for part of the year
  • received a lump sum payment (such as a bonus or redundancy)
  • had more than one employer during the year
  • have expenses to claim
  • were entitled to the independent earner tax credit but didn't claim all of it during the tax year.
Work out if you should request a PTS

You can check if you're due a refund before requesting a PTS. Log in to myIR and select Money back? under Account information to work out your taxes for the year.

If the result is a refund you can request and confirm your PTS after you've done the calculation.

Register for myIR to use our personalised calculator

How to request a PTS

If you're registered for myIR you can request and confirm your PTS through the My income tab. This is the easiest way to request and confirm your PTS, and has the following benefits:

  • your income and PAYE information is pre-populated (if applicable), and
  • you can save or print a copy for your records.

You'll need to have the following information on hand:

  • any interest, dividend or taxable Māori authority distribution details
  • the number of months you qualified for the independent earner tax credit
  • any expenses you can claim.

Your PTS will be available in myIR as soon as it is processed.

Register for a myIR account if you don't have one

Note

You can request a PTS for any of the last five years but not earlier. For example from 1 April 2018 you will no longer be able to request a PTS for the tax year ending March 2013.

Expenses you can claim on a PTS

You can claim the following expenses on your PTS:

  • a fee charged by someone for completing your tax return
  • commission on interest or dividend income (but not bank fees)
  • interest paid to us for late payment of tax as a deduction in the income year the interest is paid
  • interest on money you borrowed to buy shares or to invest, as long as the investment will produce some taxable income, and
  • premiums on loss of earnings insurance, provided the benefit from the insurance policy is taxable income.

Your PTS and Working for Families Tax Credits

If you receive Working for Families Tax Credits from us, we'll send you an assessment at the end of the tax year, which shows your family details that we've used to work out your Working for Families Tax Credits entitlement.

You need to check that the information is correct. If you need to make any changes to your family details shown, you can update your details online in myIR using our My family details and income service, or call us.

Register for a myIR account if you don't have one

What happens and when

The PTS and refund process

Date What happens
June and July PTS sent
Student loan end-of-year repayment calculations sent
August Request a personal tax summary in myIR
Once PTS is sent Refunds less than $600 issue automatically
Refunds more than $600 issue once you've confirmed your PTS

Find out more

Next steps