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Confirm your eligibility

A company must meet specific criteria to become a look-through company (LTC).

If your company has previously been an LTC, it cannot become one again in the year LTC status was lost or for either of the two following income years.

Gather your information

You will need the:

  • company name and IRD number
  • owners’ names and IRD numbers
  • income year the company will become an LTC.

Complete the form

Everyone who owns a look-through interest in the company must sign the Look-through company election (IR862) form for it to be valid. This includes a trustee, director or agent with authority to sign.

If an owner is under 18 or cannot legally sign, a guardian, power of attorney or legal representative must sign for them.

If your company is non-active you must also complete a Non-active company reactivation (IR434) form.

Sign the form and send it to us

Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045

What happens next

  • If your election is valid and received on time - we will send a letter to the company confirming it has become an LTC, and the effective date.
  • If the election is invalid or received late - we’ll send you a letter telling you we have not accepted the election.

To find out more about electing to become an LTC read our Look-through companies guide IR879.

Look-through companies guide IR879 PDF 168KB Download form