ACCOUNTING RESOURCES
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IR44G
Registered superannuation funds return guide
All superannuation funds registered with the Government Actuary must file an Income tax return (Registered superannuation funds) (IR44). This guide provides you with all the information you need to know when filing.
IR994
Registration of non-resident for GST on low-value imported goods and/or remote services
Use this form to register for GST on low-value imported goods and/or remote services if you’re a non-resident.
IR102
Registration of voluntary agreement for child support
About this Form Use this form to register or make changes to a voluntary agreement. When to use this form Use this form when you: have agreed on an amount of child support with the other parent or parents want us to collect the money for you. What you will need You will need all…
IR3R
Rental income – IR3R
About this Form Use the IR3R Rental Income form to summarise the income, expenses and net rental income or loss for a rental property for the relevant income year. Complete a separate IR3R for each property rented out. Once completed, attach the form to the applicable income tax return and keep a copy for your…
IR264
Rental Income Tax Return Guide
This guide provides a detailed explanation of landlord how to file the rental income tax return. This guide is important for home owners who own one or more rental properties or have tenants and boarders.
IR1060
Research and development supplementary return guide
This factsheet explains what the Research and development (R&D) supplementary return is, who needs to complete it and how to complete it.
IR1241
Research and Development Tax Incentive – Certifier application
Use this form to apply to be an Accepted Research and Development Certifier.
IR1240
Research and Development Tax Incentive: Guidance
The Research and Development (R&D) Tax Incentive is part of the Government’s strategy to increase the amount of R&D done in New Zealand.
IR284
Resident withholding tax (RWT) on dividends – payer’s guide
This guide tells companies that pay dividends what they must do under the resident withholding tax (RWT) laws.
IR454
Resident withholding tax – refund request
If you’ve had RWT deducted from a payment made to you but you have an exemption, you can request a refund by filling out the IR454 form.
IR283
Resident withholding tax on interest (RWT) – payer’s guide
This guide provides information to people who pay interest about what they must do under the resident withholding tax (RWT) rules.
IR1101
Residential land withholding tax (RLWT) declaration
Use this form to declare when residential land withholding tax (RLWT) is deducted.
IR1103
Residential land withholding tax (RLWT) exemption
Use this form to apply for exemption from residential land withholding tax (RLWT).
IR1100
Residential land withholding tax (RLWT) return
Use this form to deduct and pay Residential land withholding tax (RLWT). File the IR1100 return by the 20th of the following month after you made deductions.
IR1226
Residential property deductions worksheets
These worksheets can help you to calculate amounts for your income tax return for residential properties that the residential property deduction rules apply to (also known as the ring-fencing rules).
IR896
Revocation of look-through company election
Use this form to stop being a look-through company.
IR437
Revocation of qualifying company election
You can choose to stop being a qualifying company by sending IRD a Revocation of qualifying company election – IR437 form.
AD270
RWT exemption register guide
An exemption from having RWT deducted from interest and dividends is referred to as having RWT exempt status.
IR450
RWT interest payer registration
If you’re paying more than $5,000 a year in interest, you must register as a resident withholding tax (RWT) payer.
IR307
Schedule of beneficiary’s estate or trust income
Any beneficiary who receives income or certain distributions from either a foreign trust or a non-qualifying trust must fill in this form. It helps IRD make sure that these distributions are taxed correctly in the hands of beneficiaries.
IR3B
Schedule of Business Income
If you are in business you can declare your schedule of income using this form, then attach it to your yearly tax return.
IR336
Self-employed or an employee?
Leaflet outlining the difference between a self-employed person and an employee.
KS12
Self-employed – your guide to KiwiSaver
Provides a summary of the KiwiSaver savings initiative for self-employed people and advises where you can go to get more information.
AD261
Selling goods to consumers in New Zealand? (English version)
From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.
AD262
Selling Goods To Consumers In New Zealand? (Simplified Chinese Version)
From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.
AD263
Selling Goods To Consumers In New Zealand? (Traditional Chinese Version)
From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.
AD264
Selling goods to New Zealand consumers – Supplier information
From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST.
IR462
Settlors of trusts disclosure
Use this form to disclose a settlement of a trust.
IR320
Smart business guide
A guide to tax obligations, record keeping and income and expenses for businesses and non-profit organisations.
IR282
Statement in support of a tax position
This form enables you to explain and support your interpretation or tax position taken in determining the tax payable in your return.
IR110
Statement of assets and liabilities
You must show all the assets and liabilities of both you and any dependent children. This includes overseas assets and liabilities.
IR773
Statement of position
Use this form to respond to a Disclosure notice issued by the Commissioner as part of the Disputes resolution process.
IR599
StationeryXpress Tax agent registration form
StationeryXpress is an online service that lets tax agents order our forms, guides and other stationery online.
IR880D
Statutory declaration – support Paid parental leave application
Use this form to support your Paid parental leave application (IR880) as a primary carer.
IR595D
Statutory declaration – support IRD number application
Use this form to support your IRD number application – individual (IR595) for a child under 16 years of age.
IR219
Student loan overseas based repayment application
Complete this form if you want to negotiate your overseas based customer repayment obligations.
IR753
Support for you and your baby
When your baby arrives, you can get payments from IRD to help with costs!
IR23BS
Tailored tax code application
Use this form to apply for a special tax code so that tax is deducted at a rate that suits your individual circumstances. You can also use this form to pay your student loan off faster by selecting a special repayment deduction rate.
IR519
Tax advice document claim
This form can be used to make a claim to Inland Revenue for the non-disclosure right for tax advice documents under the Tax Administration Act 1994.
IR476
Tax agent and intermediaries self-service options
This factsheet outlines the tools and self-service options IRD offer tax agents, intermediaries, and their staff. Use it to find quick and easy ways to interact with IRD.
IR9XA
Tax agents’ extension of time (EOT) agreement
This agreement explains how tax agents can progressively file their clients’ income tax returns and achieve 100% filing by 31 March each year.
IR361
Tax and your property transactions
This guide gives an overview of possible tax issues related to property transactions, but isn’t a comprehensive property tax resource.
IR822
Tax check – Non-individual, Request for authorisation
This is a request for authorisation to search the taxation records of the provider named below (“provider”) for the purposes of checking their compliance with the Inland Revenue Acts.
IR520
Tax contextual information disclosure form
About this Form Use this form if you have been required by Inland Revenue to provide “tax contextual information” from tax advice documents that are subject to a claim of non-disclosure. The tax contextual information disclosure involves disclosing certain information from tax advice documents and a tax advisor making a statutory declaration verifying the content…
IR526
Tax credit claim form
You can claim 33.33 cents for every dollar you donated to approved charities and organisations.
IR1061
Tax evasion, tax fraud and money laundering
This factsheet gives reporting entities an understanding of the relationship between tax evasion and tax fraud, and money laundering.
IR1035
Tax information for bands and entertainers
If you’re an entertainer or in a band, this factsheet will help you work out if you need to pay tax.
IR330C
Tax rate notification for contractors
Schedular payments are payments made to contractors who perform certain activities. Tax is deducted from these payments but they’re different to salary or wage payments.
IR505
Tax relief – extreme events
IRD have assistance under the scheme for farmers and customers whose current or future income will be significantly affected by extreme events.
IR1024
Tax rules for foreign superannuation lump sums
Have you ever withdrawn or transferred a lump sum from a foreign superannuation scheme while you were a New Zealand tax resident? The lump sum could be taxable.

