Income tax return: Partnerships and look-through companies (LTCs)
Advance Search
Income tax return: Partnerships and look-through companies (LTCs)
Form Number: IR7 / Form Code: IR7
About this form
IR7 is the annual income tax return for partnerships and look-through companies (LTCs). It records income, expenses, tax credits, losses and each partner’s or owner’s attributed share.
When to use this form
Use IR7 for the relevant income year. Filing through myIR or using the paper return are available options, subject to Inland Revenue’s filing instructions.
What you will need
- Partnership or LTC name, IRD number and contact details
- Income, expenses, losses and tax credit records
- Partner or owner details and attribution information
How to complete it
Complete IR7 and keep the supporting records. A partnership also completes IR7P; an LTC also completes IR7L.
Related forms and guides
- IR7G – Partnership and LTC return guide
- IR7P – Partnership income/loss attribution
- IR7L – LTC income/loss attribution
This page is also available in:
简体中文

