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Delays to response times: It is taking longer than usual for us to answer calls and myIR messages. This is because of the demand for COVID-19 business support, and the impact COVID-19 is having on our teams. We appreciate your patience and will respond as soon as we can. If possible, please contact us through your myIR account. Log in to myIR

COVID-19 Support Payment (CSP): Applications for the CSP are now closed. Due to the large number of applications for the CSP, there may be a delay in approving some applications. Find out more about the CSP

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

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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