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What is an individual income tax return - IR3?

The tax year is from 1 April to 31 March.

An individual income tax return:

  • tells us the amount of expenses you are claiming
  • tells us about the amounts and types of untaxed income you received
  • calculates if you are due a refund or have tax to pay.

Who needs to complete one?

You need to complete an individual income tax return at the end of the tax year if you received more than $200 (before tax) in income that we have not been told about, even if this was only for part of the tax year. Commonly this includes income from:

  • self-employment
  • overseas
  • rental property including Airbnb and Bookabach
  • research and development tax incentives
  • 'under the table' cash jobs
  • an estate, trust or partnership.

My income is not taxed before I get paid

We’ll provide you with the information we already have about your income and tax paid during the year, such as salary or wages.

My income is taxed before I get paid

Different return for non-residents

If you are not a New Zealand tax resident, you'll need to file an IR3NR instead.

Individuals non-resident return - IR3NR

Reasons you may need to complete an individual income tax return

If you:

  • are filing a return for someone who died if there's a requirement to file a return for this year
  • received untaxed income in the previous tax year which you didn’t tell us about
  • received income as a shareholder in a company, or as a beneficiary of a trust in the previous tax year
  • received interest or dividends from a partnership, look-through company, trust or estate
  • have an overdue income tax return for the previous year
  • registered for GST - unless you're an IR56 taxpayer
  • registered as an employer - unless you're an IR56 taxpayer, or your only employee is a nanny or private domestic worker, or you received individualised funding for payments to a disabled person or Ministry of Health funded family care
  • use the AIM method to work out your provisional tax
  • changed your balance date partway through the year
  • have a non-standard balance date.

You can check to see if you need to complete an individual tax return.

I've been asked to complete an individual tax return

Not sure if you need to complete a return?

If you do not think you need to complete an IR3, contact us to discuss your situation.

Income tax - contact us

When is your individual tax return due?

You need to send us your return by 7 July unless you have a tax agent or an extension of time.

Can I get more time to file my income tax return?

As an individual, trust or company you can apply for an extension of time (EOT) to file your income tax return later than the normal due date. If granted, an extension of time (EOT) allows you to spread return filing throughout the year.
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Completing your individual income tax return

We'll let you know when it's time to complete your individual income tax return for this year. We’ll either send you an email notification that your return is ready to complete in myIR or a paper return in the post.

If you need to complete an individual income tax return, you can do this in myIR.

Complete my individual income tax return - IR3

What happens next?

We’ll send you a notice of assessment to confirm receipt and the processing of your refund or tax to pay.

If you realised you've made mistakes in your return, please let us know as soon as possible.

Has anything changed?

You need to let us know when you’ve got a new type of income or when you’ve stopped getting an existing type.

Update my income type

Change your investment income allocation from joint accounts

The easiest way to do this is through myIR but you can also call us.

Income tax - contact us

Last updated: 18 Jul 2021
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