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.