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The Income tax return for non-resident individual taxpayers (IR3NR) tells us:

  • your total income
  • any tax you've already paid
  • how much you want to claim in expenses
  • if you are due a refund or have tax to pay.

Who needs to file an IR3NR

If you were a non-resident taxpayer for the full tax year you need to file an IR3NR if you:

  • received income from New Zealand that was not taxed
  • received income from New Zealand that was taxed at the wrong rate
  • had losses or excess imputation credits carried forward from the previous year.

If we sent you an IR3NR tax pack but you don’t believe you need to file an IR3NR tax return, contact us so we can update our records.

If you were a non-resident taxpayer for part of the tax year you need to file an Individual tax return - IR3 - showing:

  • your income from New Zealand for the time you were a non-resident taxpayer
  • your income from New Zealand and overseas for the time you were a New Zealand tax resident.
Last updated: 21 Jun 2021
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