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IR526 Claiming donations

  • The total donations you claim can’t be more than your taxable income for the year.

  • If you need to file an IR3 income tax return, Inland Revenue will need your return to check your taxable income before they can process your claim.

  • If you have losses brought forward greater than your taxable income, you have no taxable income, so the credit cannot be claimed.

  • To avoid delays file your claim at the same time as you file your IR3.

  • Inland Revenue cannot process your claim before the end of the income year which it relates to. The exceptions are if you are completing the claim on behalf of a deceased person, or going overseas permanently or for a significant period of time.

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