Individual income tax return guide
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Individual income tax return guide
Form Number: IR3G / Form Code: IR3G
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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