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New investment income reporting requirements became compulsory on 1 April 2020.

This page describes the requirements before 1 April. If you’re filing a return for a period before this date, you’ll need to follow these requirements.

If you’re filing a return for a period after 1 April 2020, follow these requirements instead:

Reporting requirements after 1 April 2020

RWT and NRWT certificate filing options

You can file your end of year resident withholding tax (RWT) withholding certificate - IR15 and New Zealand non-resident withholding tax (NRWT) withholding certificate - IR67 electronically, or print them off and send them to us.

The due date for RWT and NRWT certificates is 15 May.

RWT and NRWT certificate filing specification

We can only accept NRWT and RWT certificates that are formatted according to these specifications.




Log in to myIR

Check for errors

An error report is available to view any errors in your files. Errors must be corrected before validation and processing.

Validate your files

File through myIR

Do not encrypt your files.

You can also file your IR15 or IR67 by email, through the mail using CD, DVD or USB, or on paper.

Filing through email

Download this cover sheet and copy the text into the body of your email.


If your files are for more than one IRD number, make sure you identify them on the cover sheet.

Zip and encrypt your files following our encryption requirements. Files that are emailed must be encrypted to a PGP level of data encryption.

Download the public key

Our public key is available from this link. Save it with the extension '.asc'

IRD public key

Encrypt your files

Many apps are available to encrypt your files using our public key, such as the open source Gpg4win.

Gpg4win open source encryption software


Attach the file to your email and send it to us.

Use our guide to assist you in encrypting your files using the Gpg4win software.

Email

Attach the file to your email and send it to us at rwt.certificate.filing@ird.govt.nz

If you have not yet sent us your RWT on interest reconciliation statement  - IR15S or NRWT reconciliation statement - IR67S, you can scan and attach these to your email.

If the data fails, we will email you a request for an amended file. Once the file has been successfully uploaded, you'll get email confirmation.

Filing through the mail using CD, DVD or USB

Files can be posted to us on CD, DVD, or USB. Mail the electronic media and accompanying IR15S to:

Operations Delivery Upper Hutt 
Inland Revenue 
PO Box 39090 
Wellington Mail Centre 
Lower Hutt 5045

Paper filing

You can download the RWT withholding certificate - IR15 or NRWT withholding certificate - IR67 and send it to us.


You can also download reconciliation statements for RWT and NRWT, an NRWT payment slip and our NRWT reconciliation statement guide.