About this Form

Use this form if you want to make a claim for a repayment of residential land withholding tax (RLWT) before the end of your income year.

When to use this form

Use this form if you want to make a claim for a repayment of RLWT, before the end of your income year, and you:

• have ongoing New Zealand tax obligations, or,
• it’s the sale of your main home and you have no other New Zealand tax obligations.

Don’t use this form if:

• you’re a non-resident for tax purposes and the property sale is the only New Zealand tax obligation you’ll have for the year, or
• you have ceased all New Zealand tax obligations.

Instead file an income tax return showing all income, the RLWT deducted as a tax credit and expenses.

What you will need

Information you’ll need for your application are the:

• Certificate of Title (this is on the Sale and Purchase agreement)
• withholder’s name or their entity. This is who deducted the RLWT from your sale. It has to be the same name they used on the Residential land withholding tax (IR1100) return. This is what they used to pay the RLWT.

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