Tax issues after a bereavement

If you are finalising the tax and other financial affairs of someone who has died, there are some things you need to consider.

Providing us with proof of the death

You can let us know quickly and easily by visiting myTrove Notify. You can also use myTrove Notify to tell the Department of Internal Affairs (for passports) and ACC of the person’s death. myTrove Notify will manage the proof of death for you.

Before we can update our records we need proof of the death. This may include a copy of any of the following:

• death certificate
• probate
• medical report
• written confirmation from a funeral director
• police or coroner's report
• certificate of administration

Send it to Inland Revenue, PO Box 39010, Wellington Mail Centre, Lower Hutt 5045.

If you send the original, please include a return address so we can send it back to you.

Providing us with confirmation of who can act for the deceased person

We need written confirmation of who can give and receive information about the deceased person. This can be a:

• letter from a lawyer
• letter of administration
• copy of the will
• copy of probate
• a completed Statutory declaration in support of application for refund (deceased person) (IR625) form signed and stamped by an officer authorised to take statutory declarations.

Filing a tax return

You may have to file a final Income tax return (IR3) for the deceased person, including their income up to the date of death.

Please call us on 0800 227 774 if you are not sure whether you will need to file a final tax return.

Filing an estate return

If the deceased person's estate is still receiving income after the date of death, you will have to file an Estate or Trust income tax return (IR6).

You'll find the relevant IR6 on our website www.ird.govt.nz (search keywords IR6).

If the deceased person had a student loan

If the deceased person had a student loan, we'll write it off after we have sighted the proof of death.

If the deceased person was paying or receiving child support

If they were paying child support, their estate is liable for any outstanding child support amounts. The outstanding amount can only be written off if there are no funds available from the estate.

If they were receiving child support, any child support amounts owing to them at their date of death can be paid to their estate.

For more information, please call us on 0800 221 221.

If the deceased person was contributing to KiwiSaver

When a KiwiSaver contributor dies, their KiwiSaver savings are paid to their estate.

For more information please contact us.