ACCOUNTING RESOURCES

Use IR3 to report individual income, eligible expenses and tax credits for the tax year. File through myIR or use the paper return as an optional filing method.

Use IR3B to summarise business income, expenses and net profit or loss for the relevant income year. Attach it to the applicable income tax return.

Use IR3F to summarise farming income, deductible expenses and net farming income or loss. Attach it to the applicable income tax return.

Use the August 2026 IR3G guide to check whether you need to file an IR3 and how to complete it. File by the applicable due date.

You may need to use IR3NR to report New Zealand-sourced income if you were a non-resident taxpayer for the full income year. File through myIR or use the downloadable return.

Use the March 2026 IR3NRG to check whether a full-year non-resident needs to file an IR3NR and how to complete it.

Use IR3R to report the income, deductible expenses and net result for each rental property. Complete a separate form for each property.

Use IR4 to file a company’s income tax return. Active New Zealand-resident companies generally file each year; LTCs use IR7.

Use IR4GU to complete the 2026 IR4 company income tax return and annual imputation return. Check the guide for current requirements and calculations.

Use IR4J to report annual or interim movements in a company’s imputation credit account. Check the correct income year before filing.

IR4JG helps New Zealand companies and other required entities complete the 2026 annual imputation return IR4J.

Dividend RWT information is now filed electronically using IRD’s current process.

Use IR4S to provide shareholder details required with a company income tax return. Complete the schedule for the relevant income year.

Use IR6 to file an estate or trust income tax return. A qualifying non-active estate or trust can submit a declaration in myIR or use IR633.

Use IR6B to provide beneficiary details required with an IR6 estate or trust income tax return.

Use IR6G to complete the 2026 IR6 estate or trust income tax return and related beneficiary information.

Use IR7 to file the annual income tax return for a partnership or look-through company (LTC).

Use IR7G when completing the annual IR7 return for a partnership or look-through company.

Use IR7L to record income, loss and tax credits attributed to each LTC owner.

Use IR7P to record income, loss and tax credits attributed to each partner.