About this form

Use IR3R to summarise the income, deductible expenses and net rental income or loss for one rental property for the year to your balance date.

When to use this form

Complete a separate IR3R for each property you rent out. Residential property deduction rules may limit deductions; use IR1226 where those rules apply.

What you may need

• your IRD number and the rental property address
• the period the property was available for rent
• rent and other property income
• rates, insurance, interest, management fees, repairs and other deductible expenses
• disposal and depreciation details where applicable
• supporting invoices, receipts and bank records

How to file

You can complete IR3R in myIR or use the downloadable paper form. In myIR, check the amounts carried into the relevant income tax return fields. Attach a paper IR3R to the applicable return and keep a copy.

Keep supporting records for at least 7 years.

Related forms and guides

• Rental Income Tax Return Guide (IR264)
• Residential property deductions worksheets (IR1226)
• Individual income tax return (IR3)

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