The 2026 individual income tax season is approaching. We encourage you to file your clients’ IR3 returns as soon as practicable. However, it’s important to ensure all reportable income is included before you file.
This is a reminder not to file any clients' IR3 returns until all reportable income has been filed with Inland Revenue, including portfolio investment entity (PIE) income information. Portfolio investment entities have until 15 May to provide income information to us.
IR3s should only be filed once you are confident the customer does not have any outstanding reportable income, including:
- salary or wages
- investment income, such as bank interest
- dividends
- PIE income including KiwiSaver.
If you file IR3s through gateway services, some reportable income may pre populate into the return. Not all software pre populates PIE income, so you’ll need to check what your software provider supports.
From late May, you can also confirm reportable income — including PIE income — in myIR by viewing the customer’s income profile.
For IR3s filed in myIR, PIE income will pre populate from late May each year.