About This Guide

This guide helps you fill in your IR3 return.

When to use this guide

If you received any other income apart from salary, wages, interest, dividends and/or taxable Maori authority distributions, you must file an IR3 return.

Other income includes:

• self-employed income
• over $200 of schedular payments
• income derived overseas
• over $200 of interest and dividends derived overseas
• FIF income
• rental income
• estate, trust or partnership income
• royalties
• cash jobs or “under the table” payments
• income from illegal enterprises
• income without PAYE deducted, such as shareholder-employee salary or a claim received under a taxable loss of earnings policy.

You’ll also need to file an IR3 if you:

• eft or arrived in New Zealand part-way through the year
• are filing a return for a deceased person to the date of death if there is a requirement to file a return
  for this income year
• were declared bankrupt
• changed your balance date part-way through the year

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