ACCOUNTING RESOURCES
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IR3F
Farming Income
Use IR3F to summarise farming income, deductible expenses and net farming income or loss. Attach it to the applicable income tax return.
IR448
FIF disclosure for individuals and closely-held entities – comparative value method
Use IR448 to disclose FIF interests calculated by an individual or closely-held entity under the comparative value method.
IR447
FIF disclosure for individuals and closely-held entities – fair dividend rate method
Use IR447 to disclose FIF interests calculated by an individual or closely-held entity under the fair dividend rate method.
IR439
FIF disclosure schedule – accounting profits method
Use IR439 to calculate and disclose foreign investment fund income or loss under the accounting profits method.
IR441
FIF disclosure schedule – comparative value method
Use IR441 to calculate and disclose a foreign investment fund interest under the comparative value method.
IR449
FIF disclosure schedule – cost method
Use IR449 to calculate and disclose a foreign investment fund interest under the cost method.
IR443
FIF disclosure schedule – deemed rate of return method
Use IR443 to calculate and disclose a foreign investment fund interest under the deemed rate of return method.
IR10
Financial statements summary 2026
Use IR10 to summarise the 2026 financial statements of a business when the relevant income tax return requires it.
IR440
Foreign investment fund disclosure schedule – branch equivalent method
IR440 discloses a New Zealand resident’s foreign investment fund interest when the branch equivalent method is elected.
IR444
Foreign loss election or revocation
IR444 records an election to retain attributed foreign or FIF losses, or revokes an earlier election.
IR341
Four-weekly and monthly PAYE deduction tables
Use the April 2026 IR341 tables for four-weekly and monthly pay periods from 1 April 2026 to 31 March 2027.
