IR1054 explains the accounting income method provisional-tax option and how AIM-capable software calculates payments from current accounting results.

Use IR215 to report income adjustments that affect student loan or Working for Families entitlements and obligations.

IR4JG helps New Zealand companies and other required entities complete the 2026 annual 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.

Use IR719 to apply for a maximum pooling value above the statutory limit for depreciable assets.

Use IR260A when no suitable general depreciation rate exists for a new asset class.

Use IR260B when an existing depreciation rate is unsuitable because of how an asset is used.

Use IR451 to apply for RWT-exempt status for interest and dividends.

Certificate of exemption applications are now completed online using IRD’s current process.

Use the IR67A process in myIR to file and pay approved issuer levy on interest paid for registered securities.

IR620 explains associated persons definitions and their income tax consequences.

IR308 is the annual BETA return for a New Zealand resident individual or entity maintaining a branch equivalent tax account.

Use IR456 to choose the RWT rate deducted from interest payments.

Use IR4S to provide shareholder details required with a company income tax return. Complete the schedule for the relevant income year.

Use IR4GU to complete the 2026 IR4 company income tax return and annual imputation return. Check the guide for current requirements and calculations.

Use IR495 for elections to join or leave a consolidated group, change its nominated company or make other listed group elections.

IR260 explains how businesses calculate and claim depreciation, keep records and account for assets when they are sold or disposed of.

Dividend RWT information is now filed electronically using IRD’s current process.

IR253 explains the main tax obligations for organisations that provide education, including income tax, GST, staff and record keeping.

Use IR463 to elect to pay income tax on trustee income of a foreign or non-complying trust where the election is available.

A guide to income tax, GST and FBT treatment of business entertainment expenses.

Use IR6B to provide beneficiary details required with an IR6 estate or trust income tax return.

Use IR6G to complete the 2026 IR6 estate or trust income tax return and related beneficiary information.

Use IR3F to summarise farming income, deductible expenses and net farming income or loss. Attach it to the applicable income tax return.

Use IR448 to disclose FIF interests calculated by an individual or closely-held entity under the comparative value method.

Use IR447 to disclose FIF interests calculated by an individual or closely-held entity under the fair dividend rate method.

Use IR439 to calculate and disclose foreign investment fund income or loss under the accounting profits method.

Use IR441 to calculate and disclose a foreign investment fund interest under the comparative value method.

Use IR449 to calculate and disclose a foreign investment fund interest under the cost method.

Use IR443 to calculate and disclose a foreign investment fund interest under the deemed rate of return method.

Use IR10 to summarise the 2026 financial statements of a business when the relevant income tax return requires it.

IR440 discloses a New Zealand resident’s foreign investment fund interest when the branch equivalent method is elected.

IR444 records an election to retain attributed foreign or FIF losses, or revokes an earlier election.

Use the April 2026 IR341 tables for four-weekly and monthly pay periods from 1 April 2026 to 31 March 2027.

Current general diminishing value and straight-line depreciation rates for business assets.

IR249 explains the income tax, GST and record-keeping considerations for organisations that receive grants or subsidies.

IR44E is the income-year return for a group investment fund, including current investment values and income classifications.

IR855 explains the tax treatment, prescribed investor rate and return implications for New Zealand resident individuals investing in PIEs.

IR267 lists historic depreciation rates for assets acquired on or before 31 March 2005.

IR1255 calculates standard-cost deductions for private boarding or home-stay income for the relevant income year.

Use IR475 to join or leave an imputation group or change its nominated company.

IR274 explains New Zealand company imputation credits, imputation credit accounts and the treatment of dividends.

Use IR9 to file the annual income tax return for a club or society.

Use IR4 to file a company’s income tax return. Active New Zealand-resident companies generally file each year; LTCs use IR7.

Use IR6 to file an estate or trust income tax return. A qualifying non-active estate or trust can submit a declaration in myIR or use IR633.

Use IR8 to file the annual income tax return for a Māori authority.

Use IR7 to file the annual income tax return for a partnership or look-through company (LTC).

Use IR44 to file the annual income tax return for a registered superannuation fund.

Use IR3 to report individual income, eligible expenses and tax credits for the tax year. File through myIR or use the paper return as an optional filing method.

Use the May 2026 IR3G guide to check whether you need to file an IR3 and how to complete it. File by the applicable due date.