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IR3 Question 31 Excess imputation credits brought forward

If you had unused imputation credits in your 2018 tax return, they are not refundable and must be brought forward and claimed against this year’s tax payable.

Where to find your excess imputation credits to bring forward

You can find the amount on the loss/excess imputation credits carried forward letter Inland Revenue sent you after your 2018 year return acknowledgement or notice of assessment.

If you have excess imputation credits to bring forward but didn’t receive confirmation of the amount, please call Inland Revenue.

What to show on your return

Print the amount of excess imputation credits to be brought forward to 2019 in Box 31 of your return.

Also print this amount in Box 8 of your tax calculation at IR3 Question 32 Tax calculation in this guide.

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