About this Form

Use the IR4J Annual or Interim Imputation Return to report a company’s Imputation Credit Account (ICA) separately, including its opening balance, credit entries, debit entries and closing balance.

Most New Zealand-resident companies can complete their annual imputation return as part of the IR4 Companies Income Tax Return. Use the IR4J if the company needs to file its imputation return separately from its income tax return.

You can submit the IR4J through myIR or complete and send the paper form to Inland Revenue.

When to Use this Form

You may need to file a separate IR4J if:

• the company needs to file its imputation return separately from its IR4 income tax return
• the company needs to file an interim imputation return
• an Australian company has made a Trans-Tasman imputation election
• the company is the representative member of an imputation group
• Inland Revenue has asked the company to file a separate imputation return

Other companies can generally complete their annual imputation return as part of the IR4.

What You Will Need

You may need:

• the company’s name and IRD number
• the opening balance of the Imputation Credit Account
• company income tax payments and transfers received
• RWT deducted from interest received
• imputation credits attached to dividends received
• income tax refunds and transfers made
• imputation credits attached to dividends paid
• other ICA credit and debit entries
• the closing balance of the Imputation Credit Account
• calculations, tax records and dividend information supporting the amounts reported

Keep accounting records, tax payment information, dividend resolutions and other documents supporting the imputation return for at least seven tax years.

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