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IR3NR Question 25 Other expenses

If you had expenses against the income you earned between 1 April 2019 and 31 March 2020, you can claim here for:

  • a fee you paid someone for completing your return

  • expenses incurred in earning certain income which tax has been deducted from

  • additional expenses incurred in deriving partnership income, for example, interest on capital borrowed to purchase a share in the partnership

  • premiums on loss of earnings insurance, provided the benefit from the insurance policy is taxable.

What to show in your return

Print the total of your expenses in Box 25. If you paid someone to complete your return, write the person’s name in the panel provided. Attach a note with the details of other expenses and your name and IRD number to your income tax return.

You can’t claim expenses against:

  • non-resident passive income, that is, interest, dividends, or royalties

  • salary and/or wages

  • taxable Maori authority distributions

  • election day services

  • casual agricultural work

  • commissions if you’re also paid a salary or retainer from the same employer.

If you’re registered for GST:

  • you must deduct any GST included in any gross schedular payment income, and

  • you can’t claim the GST portion of your expenses.

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