About this guide

If your current-year income is expected to be at least 15% lower than the income used in your child support assessment, you may be able to submit an estimate and have the assessment recalculated.

How to estimate

• myIR is the quickest option; the IR104 paper form is also available
• Provide year-to-date income and expected income for the rest of the child support year
• Include all relevant taxable income and keep evidence such as payslips or an accountant’s letter
• IRD will compare the estimate with actual income after the year ends

Related forms

• Change of circumstances (IR116)
• Notice of objection – child support (IR119)

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