You can apply for Working for Families Tax Credits (WfFTC) at any time during the year.
There are several ways you can apply for WfFTC:
When you apply for WfFTC you need to let us know:
You may also need to provide:
There are some situations when you'll have to provide additional information to us.
If you have a child in your care who doesn't have an IRD number
If a child in your care doesn't have an IRD number you need to:
If you haven't confirmed their IRD number with us within eight weeks of applying, the WfFTC payments for them will stop. They can be restarted when we get their IRD number.
You or your partner are self-employed
You need to send us evidence to support your income estimate. It can be a:
You weren't born in New Zealand or you don't have New Zealand citizenship
To be entitled to Working for Families Tax Credits you need to meet the residency requirements. If you weren't born in New Zealand, or you don't have New Zealand citizenship, you may need to send us a copy of your and/or your children's residence visa.
Your child is in shared care
If your child is in shared care you need to complete and send us a Shared care details (IR836) form.
You have more than six children
If you have more than six children you need to complete and send us a More than six children (IR835) form.
You want to claim WfFTC for previous years and your details are different from the current year
If you want to claim WfFTC for previous years and your income or family details are different from the current year, you need to complete and send us a Working for Families Tax Credits - Family details (IR837) form for the relevant year.
You don't need to complete an application form if you've received:
You still need to tell us about any change in your family or income.
If you haven't registered your baby's birth yet, you can apply for their IRD number and the Best Start tax credit (BSTC) when you complete the birth registration form online through SmartStart.
Note: If you register for BSTC through SmartStart and want to receive the other Working for Families Tax Credits, you'll need to provide us your income details. You can do this in myIR.
You can choose to receive your payments:
We pay directly into the bank or building society account of the principal caregiver.
You need to estimate your family income for the whole year as accurately as possible. We work out your entitlement on this estimated income.
After the end of the tax year, we work out how much WfFTC you're entitled to based on your actual income for the year. If you underestimated you may end up having to pay us back. If you overestimated you may receive a refund of the extra entitlement.
You could choose to receive WfFTC as a lump sum payment if:
Lump sum payments are based on your actual income for the year.
You can change between weekly, fortnightly and lump sum payment options at any time during the year. You may want to do this for budgeting reasons, or because you have changes in your family or income. You can update your information in myIR.
We'll send you a letter to let you know we received your application within 10 working days. This will also include a brochure with more information about WfFTC.
Within four weeks we'll send you a notice of entitlement which shows you how much you'll receive and the date of your first payment.
In April, after the end of the tax year (31 March), we'll send you a change of circumstances letter to confirm your family details.