About this guide

IR4JG explains how to complete the 2026 annual imputation return IR4J, including the imputation credit account and return calculations.

Who uses it

Most New Zealand-resident companies and certain other entities must file an imputation return each year. Check the current guide for exclusions and the filing due date.

Related forms and guides

• Annual or interim imputation return (IR4J)
• Company income tax return (IR4)

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