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IR7 Question 24 Attribution of income loss

All income, losses and tax credits must be attributed to the partners or owners in proportion to their share in the partnership or effective look through interest in the LTC.

At Question 24 tick which entity the income/loss details are attached for.

  • For partnerships, complete the IR7P to provide attribution details for all partners.

  • For LTCs, complete the IR7L to provide attribution details for all owners.

Show the details for each partner or owner on the relevant form. If there are more than four partners or owners use additional IR7P or IR7L forms. You can print them from the Inland Revenue website as you need them.

Attach all IR7P or IR7L forms to the top of page 3 of your IR7 return.

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