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Te whakaoti i tētahi Puka whakatauritenga ā-tau - IR4J File an Annual imputation return - IR4J

Income tax for companies
Income tax for companies
  • Imputation for companies
    • How imputation credits work
      • Benchmark dividend
      • Maximum imputation ratio
      • Imputation credit accounts
      • Declare a ratio change
      • File an Annual imputation return - IR4J
      • File an interim imputation return - IR4J

Income tax Dates

  • MAR 28
    AIM instalments are due if you file GST monthly and have a March balance date.
  • MAR 31
    Final date for ratio option provisional tax applications.
  • APR 7
    End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
  • All Income tax dates

If you need to file an Annual imputation return - IR4J, use the Companies income tax return - IR4.

Before you start

You'll need your company's:

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

After you log in to myIR, go to your income tax account

Select 'Returns and transactions'

Select 'File return' and follow the prompts

You'll need to:

  • select your income types
  • enter the required information
  • complete any additional forms that apply to your situation.

Our Annual imputation return guide will help you.

Annual imputation return guide IR4JG 2022 (PDF 205KB) Download guide

Log in to myIR

myIR login

You can also send us a completed IR4J by attaching it to a message in myIR, or by posting it to us at:

Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045

You can also file returns for previous years.

Annual imputation return IR4J 2022 (PDF 73KB) Download return
2021 IR4J (PDF 87KB) Download return 2020 IR4J (PDF 88KB) Download return 2019 IR4J (PDF 100KB) Download return 2018 IR4J (PDF 128KB) Download return 2017 IR4J (PDF 120KB) Download return 2016 IR4J (PDF 119KB) Download return 2015 IR4J (PDF 105KB) Download return 2014 IR4J (PDF 103KB) Download return

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.

Roles

  • Companies

Other Sites

  • Australia's special rules for Trans-Tasman imputation

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Last updated: 31 Mar 2021
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