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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

If you need to file an Annual imputation return - IR4J and an income tax return, use the Companies income tax return - IR4. This combines both returns.

Gather your information

You will need the company’s:

  • opening balance at the start of the tax year (1 April)
  • credits
  • debits.

Go to your return, and follow the prompts

  • Select your income types.
  • Enter the required information.
  • Complete any additional forms that apply to your situation.

What happens next

We’ll use your return to update your running balance for your imputation credit account.

It will be updated with the latest return’s income tax payments, transfers in, income tax disbursements and transfers out.

The running balance determines which income tax disbursement limitation rules will apply. 

If you file an imputation return with a credit or nil closing balance we will not post a transaction to your account.

Any imputation liabilities will be managed through your company’s income tax account.

You can also file your IR4J on paper.

Download and fill in the Annual imputation return - IR4J.

Make a copy for your records and post the form to:

Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045

You can also file returns for previous years.

Last updated: 31 Mar 2021
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