About this form

Use IR104 if your expected income for the 2027 child support year is at least 15% lower than the income used in your assessment, or if you need to change an earlier estimate.

How to submit

Submitting the estimate in myIR is the faster option. The paper form remains available as an alternative; keep evidence that supports your full-year estimate.

Related forms and guides

• Estimating your income for child support (IR151)
• Child support guide (IR100)
• Apply for child support – formula assessment (IRD)

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