Look-through company (LTC) income/loss attribution
Advance Search
Look-through company (LTC) income/loss attribution
Form Number: IR7L / Form Code: IR7L
About this form
IR7L records the income, loss and tax credits attributed to each owner of a look-through company (LTC).
When to use this form
Complete IR7L with the LTC’s annual IR7 return. Attach it to the top of page 3 of the IR7 as directed on the form.
What you will need
- Each owner’s name and IRD number
- Income, loss and tax credit attribution details
- Non-allowable deduction information, where applicable
How to complete it
Use additional copies if required. Each owner must include their attributed LTC income or loss in their own income tax return.
Related forms and guides
This page is also available in:
简体中文

