Use this form to join an existing imputation group, leave an imputation group and/or change the nominated company of an imputation group.

The dividend imputation system allows companies to pass on to their shareholders credits for the New Zealand income tax paid by the company. This means that shareholders get the benefit of the income tax that the company has paid. Imputation applies to income tax paid by New Zealand-resident companies for all income years from 1989 onwards.

About this Guide The IR7 is used to report the income, losses, and deductible expenses of a partnership or look-through company (LTC) for the relevant tax year. It is also used to calculate the net income or loss attributed to each partner or LTC owner. When to use this guide artnerships and look-through companies must…

About this Guide Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds’ return guide 2020 (IR44G) for further information. When to use this guide All superannuation funds registered with the Government Actuary must file an IR44 return. If your…

Use this return to file your club or society yearly income and expenses information for the 2021 income year, from 1 April 2020 to 31 March 2021.

About this Form Use the IR4 Companies Income Tax Return to report a company’s income, allowable deductions, tax losses, tax credits, and the amount of income tax payable or refundable for the relevant income year. You can complete and submit the IR4 online through myIR or use the paper form. Depending on the company’s circumstances,…

About this Form The IR6 is the income tax return for estates and trusts. It is used by an estate administrator or trustee to report income, allowable expenses, tax losses, beneficiary distributions, and any income tax payable or refundable. You can complete and submit the IR6 online through myIR or complete and send the paper…

About this Guide Use this return to file your Maori authority yearly income and expenses information for the 2020 (1 April 2019 to 31 March 2020) income year. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it…

This guide helps you fill in your IR3 return. If you received any other income apart from salary, wages, interest, dividends and/or taxable Maori authority distributions, you must file an IR3 return.

About this Form Use this form to complete your individual income tax return. You can also complete and submit your return online through myIR. You can complete the PDF on-screen by entering information directly into the document. We recommend downloading the form to your computer and saving your work regularly. If you are filing a…

This factsheet helps you understand your tax obligations as a non resident when investing in a portfolio investment entity (PIE).

An audit is a check of tax and business records to make sure you’ve paid the right amount of tax. They can cover income tax, GST and employer returns.

About this Guide If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. This form includes a worksheet so you…

About this Guide If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. When to use this guide Calculate here…

About this Guide If you are a New Zealand resident person who held, during the tax year, an attributing interest in a foreign investment fund (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or…

This form enables a person that has calculated foreign investment fund income or loss using the cost method to disclose the required information concerning their interests. 

This form must be completed by a New Zealand resident person with an interest in a FIF who elects to use the deemed rate of return method, and a separate form for each FIF in which you held an interest should be completed.

This form enables a person that has calculated foreign investment fund income or loss using the comparative value method to disclose the required information about their interests.

This form enables a person who has calculated foreign investment fund (FIF) income or loss using the fair dividend rate method to disclose the required information about their interests.

Use this guide to contact IRD by calling 0800 456 678 as a tax agent.

This guide will help you complete the Financial Statements Summary (IR10) form. Completing an IR10 helps speed up the processing of the tax return.

Form for employees to complete when starting their job or changing their tax code.

Complete this form to register as an IR56 taxpayer. IR56 taxpayers are workers whose employer is not required to deduct PAYE from their earnings. They are responsible for paying their own PAYE.

This booklet explains the tax responsibilities for people who pay their own PAYE tax.

Only use this form to apply for an IRD number if you’re a non-resident or offshore person.

About this Form You can complete this form to get an individual IRD number. When to use this form Use this form to apply for an IRD number for an individual only. If you need to apply for a business IRD number you need to use the IR596 IRD number application – non-individual. What you will…

About this Form You can complete this form to get an IRD number for your organisation. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you…

The CRS is a global framework for the collection, reporting and exchange of financial account information about people and entities investing outside of their tax residence jurisdiction.

If a financial institution is a Reporting NZFI, it must identify accounts held by account holders who are foreign tax residents and, in certain circumstances, entities that are controlled by foreign tax residents.

About this Form This form is for an employee to provide their details to an employer when they enroll or opt into KiwiSaver. When to use this form Use this form to provide your details to your employer if you are: starting new employment an existing employee and want to opt into KiwiSaver a KiwiSaver…

About this Guide Explains your role and obligations when implementing KiwiSaver in your workplace. We will send you a copy of this guide when you register with us as an employer. When to use this guide Using this guide will help you fulfil your responsibilities as an employer. If you have anyone working for you,…

About this Guide This flow diagram provides an overview for employers dealing with KiwiSaver for their employees.   When to use this guide Use this flow diagram when new employees start, to make sure you meet your KiwiSaver obligations, and to find out where to go for more information.    

About this Guide This flow diagram provides an overview of the KiwiSaver process for new employees – how they can opt out, what will happen if they remain KiwiSaver members, and where to go for further information.   When to use this guide Use this flow diagram when you have started a new job and…

About this Guide This form is for new employees who are subject to automatic enrolment and want to opt out of KiwiSaver. You can also complete this online. When to use this guide Use this form if you have been automatically enrolled and you don’t want to be a member of KiwiSaver. What you will…

About this form This calculation sheet assists you to calculate how much you can withdrawal from your kiwiSaver account. When to use this form when you are transferring foreign superannuation to a KiwiSaver Scheme, this calculate sheet help you to work out how much tax you need to pay on your foreign superannuation scheme or…

About this Guide Leaflet providing information about KiwiSaver for children and young people.   When to use this guide This leaflet is for young people who want to know more about KiwiSaver and parents and caregivers who want to find out about KiwiSaver for their children or dependants.  

About this Guide This flowchart gives you a general overview of the GST rules. When to use this Guide If you’re buying or selling land make sure you understand the GST rules. Mistakes with GST can be costly and difficult to correct. We recommend you consult a tax advisor before you sign the paperwork.

About this Guide This factsheet explains how to link clients and transfer them between your client lists. How to use this Guide When you have authority to act on a client’s behalf, you’ll need to link to them to access their account information. This will also let you access their information in myIR. After you’ve…

About this Guide This factsheet explains how to link clients and transfer them between your client lists. When to use this Guide When you have authority to act on a client’s behalf, you’ll need to link to them to access their account information. This will also let you access their information in myIR.    

About this Guide This factsheet explains how to link clients and transfer them between your client lists. When to use this Guide When you have authority to act on a client’s behalf, you’ll need to link to them to access their account information. This will also let you access their information in myIR.

A guide to the look-through company rules.

The Look-through company income/loss distribution (IR7L) form has space to record details for four partners only – you can use as many copies of this form as you need.

A company must meet specific criteria to become a look-through company (LTC). If your company has previously been a LTC, it cannot become one again in the same year it stopped being a LTC or in either of the two following income years.

About this Guide A guide to managing staff access, client list access security and staff mail subscriptions. How to use this Guide Each intermediary has different access and security requirements. The Manage agency functions in the Tax preparer tab allow you to tailor your staff and client access controls. Owners, administrators and restricted administrators can…

About this Guide A guide to moving linked client accounts in and out of your (or your employee’s) workspace. how to use this Guide Your personal workspace is the landing page you see in the Tax preparer section of myIR. If you have access to more than one IRD number you’ll see a ‘Customers’ tab…

About this Guide Use this guide to help you complete the Maori authorities Income tax return (IR8) . When to use this guide All Maori authorities must file a tax return each year, so use this guide to help complete the IR8 yearly return.  

About this Form This form is used to file the Maori authority credit account returns separately from your income tax return. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able…

About this Guide Use this factsheet if your Māori authority makes distributions to its members. It will help you work out if these are taxable or not and whether taxes must be paid. When to use this Guide If your Māori authority makes distributions to its members there are several steps you’ll need to take…

About this Guide Use this form if you are an existing Maori authority or you wish to elect to be classified as a Maori authority. You can also complete this online. When to use this guide Use this form to elect a category that you wish your organization to be classified under – as a…

This guide is for people who administer the accounts for a Māori authority.