About this form

Use IR4 to report a company’s income, deductions, tax losses, tax credits, and the income tax payable or refundable for the year.

When to use this form

Active New Zealand-resident companies generally file an IR4 each year, including bodies corporate and unit trusts. A look-through company (LTC) files IR7 instead.

A company accepted as non-active after filing IR433 may be excused from IR4 returns. Stopping trade alone does not automatically remove the filing obligation.

What you may need

• the company’s IRD number, BIC code and bank details
• financial accounts, IR10 or other accounting records
• income and deductible expense details
• tax credits, losses and provisional tax details
• shareholder, director and imputation account details where relevant
• additional schedules required for the company’s circumstances

How to file

You can file IR4 through myIR or use the downloadable paper return.

Related forms and guides

• Company tax return guide (IR4GU)
• Non-active company declaration (IR433)
• Partnership and look-through company return (IR7)

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