Individual income tax return guide
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Individual income tax return guide
Form Number: IR3G / Form Code: IR3G
About this guide
The May 2026 IR3G guide covers the income year from 1 April 2025 to 31 March 2026. It helps you check whether you need to file an IR3 and follows the order of questions in the return.
You can complete and submit an IR3 online in myIR. A downloadable IR3 form is also available if you choose to file on paper.
When you may need to file
If Inland Revenue has sent you a message in myIR or a paper IR3, complete the return by 7 July 2026 unless you have an extension of time or a non-standard balance date.
You may also need an IR3 if you received income other than salary or wages, schedular payments, interest, dividends or taxable Māori authority distributions. Common examples include:
- self-employed or business income
- overseas income or foreign investment fund income
- rental income
- estate, trust or partnership income
- more than $200 of income not reported to Inland Revenue
- royalties, cash jobs or other income without PAYE deducted
Check the current IR3G guide or your myIR account if you are unsure whether an IR3 is required.
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