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If you have a long-term illness or injury that will last for at least 13 weeks, you can fill out this form to stop paying child support.

You need to apply for your exemption while you are ill or injured, or within 3 months of becoming well enough to go back to paid work.

To qualify for this exemption:

  • your illness or injury needs to last for at least 13 weeks
  • you must be able to provide proof that you cannot work because of that illness or injury
  • your income must be only from investment income, and less than the minimum child support amount for that year.

Child support rates

Before you start

You'll need your:

  • IRD number
  • postal address
  • contact details
  • supporting evidence - for example, a letter from ACC or your doctor confirming the date you became ill or were injured, that you cannot do paid work because of your illness or injury, and how long you expect to be unable to work
  • expected investment and other income for the year (31 April to 31 March).

Download and fill in the form

You can complete the application form online before you print it. Make sure to save your details.

Fill in the form or ask someone else to fill it out for you.

If you do not have a printer, contact us and we’ll send you a paper form.

Contact us

Sign the form and send it to us

Send your completed form to us as a message in myIR.

Make sure you let us know the message is for child support. Attach your completed IR105C form and any supporting documents to the message.

You do not need to sign the form when sending it to us in myIR.

How to send a message in myIR

You can also print your form, sign it, then send it by post to:

Child Support
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045

What happens next

We'll check if you meet the requirements for an exemption, then we’ll send you a letter saying if you got the exemption or not.

If you get the exemption, we’ll also send you a new notice of assessment showing you have nothing to pay for that time period.

If you do not get the exemption, we'll send you a letter telling you why.

We'll contact you if we need more information.

My responsibilities

If you owe child support from before your exemption starts, you still need to pay this.

Contact us as soon as your situation changes and you start getting an income. We’ll help you set up a payment arrangement to get rid of the old overdue amounts.

Update your details


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Last updated: 17 Jul 2024
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