The income tax information on this will be refreshed on 1 May each year.
If you're not linked to a client for income tax, all fields in this section will be blank. This report may not match your extension of time (EOT) dashboard results in myIR as there is additional information that goes into this calculation. For example, if you file an income tax return for a client and are then delinked from that client, you will still get a count for that client's return in your EOT dashboard.
Current year EOT status
This will show the client's EOT status for the income tax period shown in the report header information. If the client does not have an income tax period open, this field will be blank.
Individual filing group
The individual filing group will display an individual’s filing expectation.
To determine this grouping, we evaluate active links to other entities and any active income types in the client’s income profile relevant to the income year.
Based on changes from the 2020 income year there are two main individual filing groups for clients of tax agents – depending on whether they are qualifying individuals or non-qualifying individuals:
- Auto issued - more info (includes Working for Families, schedular income and nil income clients)
- Return filer (IR3)
A client will only show as Auto assessed or No assessment required if they are linked to a tax agent after the grouping evaluation has been run.
Note: The Working for Families Tax Credits (WfFTC) section of the client list report will identify any of your clients who were principal child carers or a partner (or ex-partner) for WfFTC.
Below is a list of all Individual filing groups, as well as an explanation of what each means.
Auto issued - more info
This indicates that an Income tax – more information request letter has been generated for the client. Every letter needs to be reviewed, updated with any other income or expenses and finalised within the required timeframe.
If we do not hear from you or your client within the set timeframe, we’ll assume the information is correct and release the income tax assessment. Once finalised you will receive an income tax assessment.
If you add non-reportable income into the customers assessment, eg. rental income, we will change them to an IR3 filer in the system when we process the return – but the ‘auto issued – more info’ indicator will remain on the customer so we can ensure your client has until the terminal tax due date to repay any refund they might have received as a result of an original assessment.
The Return expected? column will display No, and the Current year lodgement date column will show the date the more info request was generated. This date will change once the more info request has been finalised.
If you have been granted an extension of time, you will have until 31 March to review and finalise the more info request (if you were linked at the time this was generated).
If there is no extension of time or the client linked after the letter was generated, you have 45 days from the issue date.
Return filer (IR3)
This indicates that we’re expecting an Individual income tax return - IR3 for this client.
This filing expectation has been generated as we have non-reportable income active in a client’s income profile.
To see clients that need to file an IR3, you can filter the Return expected? column to Yes. The Current year lodgement date will be blank until we receive the return, at which point it will show the date we received it.
Change of filing expectation
If you file an IR3 return for a client who had an ‘Auto issued - more info' we will change their assessment to an IR3 filer in the system when we process the return – but the ‘auto issued – more info’ indicator will remain on the customer, so we can ensure your client has until the terminal tax due date to repay any refund they might have received as a result of an original assessment.
Adding non-reportable income, eg. Rental income will update the clients income source to ensure they’re correctly selected as an IR3 filer for future years.
The column may be blank if you're not linked to the client for income tax, or if their income tax account is ceased.
It might also be blank in the first few weeks of a new tax year, if we have not yet started issuing Income tax – more information request letters for the previous tax year. This will be updated as more are issued.
This column will display for all clients that you’re linked to for income tax, to indicate whether we're expecting an income tax return from that client (individual and non-individual clients). This column will display Yes or No. If you’re not linked to a client for income tax, this column will be blank.
All individual clients have a filing expectation either an Income tax - more information request or an IR3 depending on their income sources.
If the Return expected? column is marked as Yes, we're expecting an income tax return to be filed for this client. You can see if the return has been received under the Current year return lodgement date. The Return expected? column will not change to No once we receive a return.
If the Return expected? column is marked as No, we will not be expecting an income tax return from the client.
This may be because the:
- client is exempt from filing
- client is a non-active trust or company
- client’s income tax account is ceased
- company is struck off
- the client is deceased.
For the last 3 points, consider if these clients can now be delinked as they may have no future tax obligations.
This column includes individual clients that we have issued an Income tax - more information request letter for.
In some instances, clients who have received a notification that they need to file an income tax return will be marked as not needing to file. This will happen if we receive new information indicating that the client no longer needs to file a return.
Current year return lodgement date
This will show the date received for income tax returns or the date an Income tax - more information request has been generated for the period shown in the report header. The column will be blank if the return has not been received. More information on the specifics of this column is available under Individual filing group above.
Notice of assessment issued
This will display a Yes for any clients who have been issued a Notice of assessment (NOA) for the income tax period shown in the report header. This will only issue if we make changes to the income tax assessment once it has been filed. All other clients will display No.
Provisional tax method
This will display the current provisional tax method for the income tax period shown in the report header. If the client does not need to pay provisional tax for the period, or if provisional tax has not yet been calculated, this column will be blank.
Loss carried forward
This will display the value of any loss calculated in the period prior to the one showing in the report header information. If the client does not have any losses from the previous year, this column will be blank.
Excess imputation carried forward
This will display the value of any excess imputation credits in the period prior to the one showing in the report header information. If there is no excess imputation from the previous year, this column will be blank.
Previous year ICA/MAC balance
This will display the value of the closing balance for the imputation credit account or Māori authority credit account in the period prior to the one showing in the report header information. If there is no balance for the previous year, this will be blank.
Intention to use tax pooling for INC
This column will show Yes if the tax pooler for the client has told us they're using tax pooling to pay the income tax liability for the income tax period shown in the report header. All other customers will display No.