IR3 Guide

IR3 Do you need to file an IR3 return?

IR3 Extension of time

IR3 Are there any penalties?

IR3 Income year

IR3 Using this guide

Questions

1–5	IR3 Questions 1 to 5 Personal information
6	IR3 Question 6 Business industry classification (BIC) code
8	IR3 Question 8 Bank account number
9	IR3 Question 9 Adjustments to your income
10	IR3 Question 10 Non-residents and transitional residents

Your income

IR3 Your income

11	IR3 Question 11 Family tax credit from Work and Income
11A	IR3 Question 11 Family tax credit from Work and Income
	IR3 Question 11 Family tax credit from Work and Income
12	IR3 Question 12 Schedular payments
13	IR3 Question 13 New Zealand interest
14	IR3 Question 14 New Zealand dividends
15	IR3 Question 15 Maori authority distributions
16	IR3 Question 16 Estate or trust income
17	IR3 Question 17 Overseas income
18	IR3 Question 18 Partnership income
19	IR3 Question 19 Look-through company (LTC) income
21	IR3 Question 21 Shareholder-employee salary
22	IR3 Question 22 Rents
23	IR3 Question 23 Self-employed income
24	IR3 Question 24 Other income
26	IR3 Question 26 Other expenses and deductions
28	IR3 Question 28 Net losses brought forward

Your tax credits

IR3 Your tax credits

30	IR3 Question 30 Independent earner tax credit (IETC)

Calculating your tax

IR3 Calculating your tax

32	IR3 Question 32 Tax calculation
	IR3 Question 32 Tax calculation
	IR3 Question 32 Tax calculation
33	IR3 Question 33 Early payment discount
34	IR3 Question 34 Refunds and/or transfers
	IR3 Question 34 Refunds and/or transfers

Provisional tax

IR3 Provisional tax

35	IR3 Question 35 Provisional tax
	IR3 Question 35 Provisional tax
	IR3 Question 35 Provisional tax
36	IR3 Question 36 Foreign rights disclosure
37	IR3 Question 37 Is your return for a part-year?
38	IR3 Question 38 Notice of assessment and declaration