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Follow these steps to tell us that your trust or estate is non-active. This means you do not need to file income tax returns for it.

To be non-active, a trust or estate generally needs to earn less than $1,000 a year, with minimal bank charges or administration fees. It must not be involved in transactions that make money for associated people, businesses or organisations.

Read the full requirements for different types of trusts and estates.
Non-active trusts or estates

Before you start

Make sure your trust or estate meets all the requirements to be non-active

You’ll also need:

  • the trust or estate’s IRD number
  • the balance date (standard is 31 March)
  • the tax year the trust or estate met the requirements to be non-active
  • myIR login details for the trust or estate.

In myIR, select 'I want to...'

Select 'Non-active declaration'

Fill in the online form

Complete the declaration then submit it to us.

Log in to myIR

If you do not have myIR, you can fill in the paper form (IR633) and post it to us at:

Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045

What happens next

We’ll review your declaration and check if your trust or estate meets the requirements to be non-active.

If it meets them, we’ll send you a letter confirming when it became non-active.

If it does not, we’ll tell you why we declined your request. You will still need to file income tax returns.

Last updated: 02 Jul 2024
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