About this Guide

This guide helps you fill in your Non-Resident Individual Tax Return (IR3NR).

When to use this guide

You must complete and send in an IR3NR if you were a non-resident for the full year but received income from New Zealand. For example:

• interest, dividends, taxable Māori authority distributions or royalties
• rents
• earnings from self-employment
• directors’ fees for services performed in New Zealand
• income from an estate, trust or partnership
• superannuation for past services in New Zealand (this may be exempt if a double tax agreement
  applies)

You probably won’t have to fill in a return if your only income is from interest, dividends, or royalties, and NRWT was deducted at the correct rate.

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