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IR3NR Question 16 New Zealand estate or trust income

If you received estate or trust income between 1 April 2019 and 31 March 2020, show it at Question 16.

There are three types of estates or trusts:

  • complying

  • foreign

  • non-complying.

Only include the trust’s distributions to you as beneficiary income. Don’t include any other sort of distribution.

For more information see the guide Trusts’ and estates’ income tax rules (IR288).

What to show in your return

Print your share of the tax paid by the trustees in Box 16A and the estate and trust income in Box 16B.

If your estate or trust income includes:

  • interest and any RWT, show it at Question 9

  • dividends and any credits, show it at Question 10

  • royalties and any tax credits, show it at Question 11.

There’s a special rule for non-resident beneficiaries who become residents again. It applies if you became resident in New Zealand within five years of leaving, and you received beneficiary income or taxable distributions from a non-complying or foreign trust while not resident. That income is assessable on the day you became a New Zealand resident again. Contact Inland Revenue if this situation applies to you.

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