ACCOUNTING RESOURCES
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IR1054
Accounting income method (AIM)
IR1054 explains the accounting income method provisional-tax option and how AIM-capable software calculates payments from current accounting results.
IR215
Adjust your income – Student loans and Working for Families
Use IR215 to report income adjustments that affect student loan or Working for Families entitlements and obligations.
IR4JG
Annual imputation return guide 2026
IR4JG helps New Zealand companies and other required entities complete the 2026 annual imputation return IR4J.
IR4J
Annual or Interim Imputation Return (IR4J)
Use IR4J to report annual or interim movements in a company’s imputation credit account. Check the correct income year before filing.
IR719
Application for a higher maximum pooling value
Use IR719 to apply for a maximum pooling value above the statutory limit for depreciable assets.
IR260A
Application for a provisional depreciation rate
Use IR260A when no suitable general depreciation rate exists for a new asset class.
IR260B
Application for a special depreciation rate
Use IR260B when an existing depreciation rate is unsuitable because of how an asset is used.
IR451
Application for exemption from resident withholding tax (RWT) on interest and dividends
Use IR451 to apply for RWT-exempt status for interest and dividends.
IR332
Apply for a certificate of exemption
Certificate of exemption applications are now completed online using IRD’s current process.
IR67A
Approved issuer levy (AIL) payment
Use the IR67A process in myIR to file and pay approved issuer levy on interest paid for registered securities.
IR620
Associated persons definitions for income tax purposes
IR620 explains associated persons definitions and their income tax consequences.

