IR3 Question 10 Non-residents and transitional residents

Non-residents

If you were away from New Zealand for a total of 325 days in any 12-month period and don’t have a “permanent place of abode” in New Zealand, you may be a non-resident. Read the guide New Zealand tax residence (IR292) to find out your status. If you weren’t present in New Zealand and are a non-resident for a full year, but you received income from New Zealand, you may need to complete an IR3NR return instead.

Transitional residents

If you became a New Zealand tax resident during the year 1 April 2018 to 31 March 2019 and you’ve elected not to be treated as a transitional resident, you have to complete an IR3 declaring your worldwide income from the date you became a New Zealand tax resident.

Transitional residents don’t have to declare their foreign-sourced income except for foreign employment income and foreign services income.

If you were a non-resident for part of the year, complete Question 37 on your return.

If your return isn’t for a full year, Inland Revenue will calculate your tax and income-related tax credits and let you know the result—see Exempt transitionals for further information.