About this Form

Use the IR3NR Non-resident Individual Tax Return to report income you received from New Zealand sources while you were a non-resident taxpayer for the full income year.

This return is used to declare your New Zealand income, allowable expenses, tax credits and losses, and to calculate whether you have tax to pay or are entitled to a refund.

You can also complete and submit your return online through myIR.

When to Use this Form

You may need to complete an IR3NR if you were a non-resident of New Zealand for the full income year and received income from New Zealand.

This may include:

• interest, dividends or royalties
• taxable Māori authority distributions
• rental income
• self-employment income
• directors’ fees for services performed in New Zealand
• income from a New Zealand partnership, estate or trust
• look-through company income
• income from taxable property sales
• superannuation relating to past services performed in New Zealand
• other income from New Zealand sources

You will generally not need to complete an IR3NR if your only New Zealand income is exempt, or consists solely of interest, dividends or royalties from which NRWT has been deducted at the correct rate.

If you were a non-resident for only part of the income year, you will generally need to complete an IR3 instead and provide a breakdown of your income as a resident and as a non-resident.

Refer to the Non-resident Income Tax Return Guide (IR3NRG) and the New Zealand Tax Residence Guide (IR292) to confirm which return applies to you.

What You Will Need

You may need:

• your IRD number
• your contact details and overseas address
• your jurisdiction of tax residency
• your Tax Identification Number (TIN), where applicable
• your New Zealand bank account details
• details of New Zealand interest, dividends and royalties
• details of NRWT, RWT, PAYE and other tax deducted
• your Summary of Income
• details of partnership, estate, trust or LTC income
• details of rental income and related expenses
• details of self-employment income and expenses
• details of any taxable property sales and RLWT credits
• details of other New Zealand income
• details of deductible expenses and losses brought forward
• details of provisional tax already paid, where applicable

Keep your income statements, bank records, invoices, receipts and other documents supporting the information in your return.

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