IR4 Guide

Company returns

1–8	IR4 Questions 1 to 8 Company details
9	IR4 Question 9 Non-resident
10–10A	IR4 Questions 10 and 10A Imputation
11	IR4 Question 11 Has the company ceased?

12	IR4 Question 12 Income from schedular payments	27	IR4 Question 27 Net losses and subvention payments
13	IR4 Question 13 New Zealand interest	29E	IR4 Question 29E Foreign investor tax credit
14	IR4 Question 14 New Zealand dividends	29G	IR4 Question 29G Imputation credits
15	IR4 Question 15 Maori authority distributions	30	IR4 Question 30 Refunds and/or transfers
16	IR4 Question 16 Partnership, estate or trust income	30B	IR4 Question 30B Associated taxpayers
18	IR4 Question 18 Overseas income	31	IR4 Question 31 Initial provisional tax liability
19	IR4 Question 19 Business or rental income	32	Question 32 2020 provisional tax
20	IR4 Question 20 Insurance premiums paid to an overseas insurer	34	IR4 Question 34 Foreign rights
21	IR4 Question 21 Other income	35	IR4 Question 35 Share repurchases
21BA	IR4 Question 21BA Residential land withholding tax (RLWT) credit	36	IR4 Question 36 Foreign-sourced dividends
23	IR4 Question 23 Donations	37	IR4 Question 37 Company controlled or owned by non-residents
25	IR4 Question 25 Net losses brought forward	38	IR4 Question 38 Lowest economic interests of shareholders
26	IR4 Question 26 Total income after net losses brought forward	39	IR4 Question 39 Shareholder details—see also the IR4S

	IR4 Annual imputation return
40	IR4 Question 40 Opening balance
41	IR4 Question 41 Credits
42	IR4 Questions 42 Debits
43A	IR4 Question 43A Adjustments to debit balance
44	IR4 Question 44 Imputation penalty tax
	Limitations on tax refunds
	Self-assessment by taxpayers
	Accident Compensation Act 2001