If you're an individual living in New Zealand, use this process to:
- apply for financial relief
- support a proposal to pay using instalments.
You'll need to fill in and submit this application as soon as you can.
Before you start
You'll be asked for information about your:
- application for relief
- living situation
- income and assets
- liabilities and expenses.
At the end of your application, you'll be able to:
- give additional information
- upload attachments.
Apply for relief in myIR
From your myIR homepage, go to the 'I want to...' tab, scroll down to 'Register, application and enrolment' and select 'Application for relief'.
Fill in 'Application for relief'
You'll see the total amount of debt eligible to be considered for relief.
You'll need to tell us:
- if you have self-employed income
- if you currently live overseas or returned to New Zealand after being overseas for at least 5 of the last 6 months
- what events or circumstances are stopping you from repaying the debt
- why the outstanding amount was not paid on time.
Complete 'Living situation'
If you have dependants, you'll need to tell us:
- how many
- how many are over the age of 18.
We also need to know if you live with a partner and details about your housing situation. If you have a mortgage, we'll need the:
- length, or term
- total amount.
Add additional information and upload documents
You must let us know if you do or do not have any bright-line losses carried forward. If you do, then you also need to tell us the amount you are carrying forward.
Give additional information you think will help with your application. Under 'Attachments', it's a good idea to upload:
- 3 months of bank and credit card statements
- any copies of loan contracts, such as mortgage documents
- copies of contracts for current or future work.
This helps to speed up your application.
If you're in business and want or need to submit a Twelve month cash flow forecast - IR591, you can fill it out and upload it as part of this application.
Review and submit your application
Make sure all your details are correct. If so, click 'Submit'.
Log in to myIR
If you want to use a paper form, download and fill in Disclosure of financial position - IR590. Sign the form and send it to us at:
Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045
What happens next
We'll assess your situation and let you know your options. We'll start by using the Household Expenditure Guide - AD164 to get an idea of living costs in your region.
You can still make payments to your account while we do this.
After our decision
We will contact you with an offer tailored to your financial position.
It’s important to remember that any form of financial relief we provide will be temporary.
If your financial situation means you cannot pay your ongoing tax, you may need to make some changes.
Ways we can help
If you cannot afford to pay lump sums throughout the year, you can pay in small instalments instead.
Apply for an instalment arrangement
If you pay provisional tax, we have other options of calculating and paying.
If you make interim payments to your student loan and your income has dropped, you may be able to reduce your repayments.
Your responsibilities
You'll also need to be clear about all of your options if you have either:
- a student loan
- Working for Families overpayments.