About this Guide

Use this guide to help you determine whether you need to complete a Non-resident Individual Tax Return (IR3NR) and to assist you in completing the return.

When to Use this Guide

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 sources.

This may include:

• interest, dividends, taxable Māori authority distributions or royalties
• rental income
• self-employment income
• directors’ fees for services performed in New Zealand
• income from an estate, trust or partnership
• superannuation relating to past services performed in New Zealand, unless an exemption applies under a double tax agreement

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 tax has been deducted at the correct rate.

Refer to this guide for the full filing requirements and instructions for completing your return.

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