IR3NR Excess imputation credits brought forward

You can bring forward any excess imputation credits you received while you were resident in New Zealand because these can be offset against the tax payable on your other income.

If you have 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.

To claim these credits, attach a note to the front of your return.