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If you're an overseas-based customer or a non-resident taxpayer, use this process to:

  • apply for financial relief
  • support a proposal to pay using instalments.

You'll need to fill in and submit this application as soon as you can.

Before you start

You'll be asked for information about your:

  • application for relief
  • living situation
  • income and assets
  • liabilities and expenses.

At the end of your application, you'll be able to:

  • give additional information
  • upload attachments.

Apply for relief in myIR

From your myIR homepage go to the 'I want to...' tab, scroll down to 'Register, application and enrolment and select 'Application for relief'.

Fill in 'Application for relief'

You'll see the total amount of debt eligible to be considered for relief.

You'll need to tell us:

  • if you have self-employed income
  • if you currently live overseas or returned to New Zealand after being overseas for at least 5 of the last 6 months
  • what events or circumstances are stopping you from repaying the debt
  • why the outstanding amount was not paid on time.

Complete 'Living situation'

If you have dependants, you'll need to tell us:

  • how many
  • how many are over the age of 18.

We also need to know if you live with a partner and details about your housing situation. If you have a mortgage, we'll need the:

  • length, or term
  • total amount.

Enter details for 'Income and assets'

For income, you'll need to tell us which currency you're using. We'll need amounts for your:

  • monthly salary or wages
  • pension or any benefits
  • rental income
  • interest or dividends
  • partner's income
  • other sources of income.

For assets, let us know if you have any:

  • vehicles
  • bank accounts with a balance, that is, not equalling 0
  • money owed to you
  • other significant assets.

Enter details for 'Liabilities and expenses'

For expenses, you'll need to tell us which currency you're using. We'll need amounts for your:

  • rent, board or mortgage
  • power, phones and other utilities
  • food
  • transport
  • other expenses.

We'll also need to know whether you have any unusual or significant expenses.

For liabilities, you'll need to tell us if you have any:

  • credit card debt
  • personal loans
  • hire purchases
  • other debt.

Add additional information and upload documents

You must let us know if you do or do not have any bright-line losses carried forward. If you do, then you also need to tell us the amount you are carrying forward.

Give additional information you think will help with your application. Under 'Attachments', it's a good idea to upload:

  • 2 months of bank and credit card statements
  • any copies of loan contracts, such as mortgage documents
  • copies of contracts for current or future work.

This helps to speed up your application.

If you're in business and want or need to submit a Twelve month cash flow forecast - IR591, you can fill it out and upload it as part of this application.

Review and submit your application

Make sure all your details are correct. If so, click 'Submit'.

Log in to myIR

If you want to use a paper form, download and fill in Disclosure of financial position - IR590. Sign the form and send it to us at:

Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045

What happens next

We'll assess your situation and let you know your options.

You can still make payments to your account while we do this.

Ways of paying

Your responsibilities

If you have child support debt, you'll need to sort this out by sending us a message in myIR or calling us.

Sorting out child support debt

You'll also need to be clear about all of your options if you have either:

  • a student loan
  • Working for Families overpayments.

I am having difficulty repaying my student loan

Paying back Working for Families overpayments

Last updated: 26 Jul 2024
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