About this Form

A form to use if you receive New Zealand non-resident withholding income (NRWI) and want to request a refund or certificate of non-resident withholding tax (NRWT) paid.

When to use this form

Use the New Zealand non-resident withholding tax (NRWT) – IR386 when a non-resident you paid needs:

• to know how much NRWT they’ve paid before the end of the tax year
• a refund of NRWT.

You can only set up refunds for a non-resident you currently pay. Any former clients or non-residents you no longer pay will need to set up their own refund using the IR386.

What you will need

You’ll need:

• the income year covered
• the recipient’s full name, overseas address and postal address
• the recipient’s IRD number, if you know it
• the recipient’s bank account number, if needed
• the gross and net non resident passive income (NRPI)
• the correct NRWT and the difference that will be refunded
• your own name, address, IRD number and bank account number, if needed

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