ACCOUNTING RESOURCES
Advance Search
IR470
Application for an administrative review
Use IR470 to apply for an administrative review of a child support formula assessment.
IR472
Application for an exemption review
Use IR472 to request a review of a child support exemption.
IR954
Application for child support by a non-parent carer
Use IR954 to apply for child support when you are not the child’s parent and care for the child at least 35% of the time.
IR101
Apply for a child support formula assessment
Use IRD’s current public page to choose an application method for a child support formula assessment.
IR129
Authorisation not to collect child support or domestic maintenance
Use IR129 to tell IRD not to collect some or all payments owed to you by one liable person.
IR112
Cancelling domestic maintenance
Only the person receiving domestic maintenance can ask for it to be cancelled.
IR107
Cancelling your child support
A receiving carer can cancel child support in myIR or by using the optional IR107 paper form.
IR116
Change of circumstances
Tell IRD about changes that may affect your child support using myIR, by phone or with the optional IR116 form.
IR174
Child support and the Family Court
IR174 explains when a child support matter may go to the Family Court and outlines the review, appeal and court process.
IR471
Child support review – response by other party
Use IR471 to respond as the other party to a child support administrative review.
IR178
Child support review – statement of financial position
Use IR178 to provide financial information when applying for or responding to a child support review.
IR151
Child support – estimating your income
If your current-year income is expected to be at least 15% lower, you may be able to submit an income estimate.
IR148
Child support – hospital patients or long term illness
IR148 explains when long-term hospital care, rehabilitation or illness may support a child support exemption.
IR1023
Child support – non-parent carers
IR1023 explains when a non-parent carer may qualify for and apply for child support.
IR154
Child support – prisoners
Guidance for liable parents in prison who may qualify for a child support exemption or reduced payments.
IR104
Estimate of income for child support assessment 2027
IR104 is used to estimate income for the 2027 child support year when expected income is at least 15% lower than the assessment income, or to change an earlier estimate.
IR470B
Ground 11 – Re-establishment costs
Use IR470B with IR470 when applying under Ground 11 for re-establishment costs.
IR470A
Ground 5 – high cost of contact worksheet
Use IR470A with IR470 when applying under Ground 5 for high contact costs.
IR100
Helping you to understand child support
IR100 explains New Zealand child support for paying parents and receiving carers, including assessments and payments.
IR175
Helping you to understand child support reviews
A guide to child support administrative reviews, including review grounds, evidence and the decision process.
IR156
Helping you to understand recognised care
A guide to recognised care and how ongoing care arrangements affect child support formula assessments.
IR119
Notice of objection – child support
Use IR119 or myIR to formally object to a child support decision or assessment, usually within 28 days.
IR105B
Permanent exemption from paying child support – victim of sex offence
Use IR105B to apply for a permanent child support exemption where the child was conceived as the result of a sex offence against the applicant.
IR105
Prisoner and hospital patient exemption – application
Use IR105 to apply for a child support or domestic maintenance exemption while in prison or hospital.
IR120
Recognised care questionnaire
IR120 helps IRD confirm a child’s recognised care arrangements when more information is needed.
IR102
Registration of voluntary agreement for child support
Use IR102 to register a voluntary child support agreement for Inland Revenue to administer.
IR130
Set up a child support payment plan
Use IRD’s current public guidance to set up a child support payment plan.
IR959
Stop receiving child support from one parent
Use IRD’s current public instructions to stop receiving child support payments from one parent.
IR198
What is child support?
An overview of New Zealand child support, including payment arrangements, eligibility and ways to apply.

