By 15 May each year you will need to file:
- New Zealand NRWT withholding tax certificates - IR67
- Non-resident withholding tax (NRWT) reconciliation statement - IR67S.
Gather together your Non-resident withholding tax certificates - IR67
You will have sent the top copies of your NRWT withholding tax certificates - IR67 to your clients. We need the bottom copies.
They show over the year:
- the non-residents you paid (one IR67 for each non-resident)
- the dividends, interest and royalties you paid to each of them
- how much NRWT (if any) that you withheld or paid to each client.
Fill in the NRWT reconciliation statement - IR67S
We send you the NRWT reconciliation statement - IR67S and a pre-addressed envelope after 31 March. You can also complete it in myIR.
It should show us the total:
- amount for each type of non-resident passive income
- NRWT calculated on the gross income
- NRWT withheld or paid for the year to 31 March.
Finalise your reconciliation
If your statement shows a difference in payments, you’ll need to write to us detailing the inconsistency. The letter should include:
- how any overpayments or underpayments happened
- what you would like done with any credit.
Any NRWT you owe needs to be paid by 20 April to avoid late payment penalties.
Send your return to us through myIR
You can also file your return through our website, or file a paper return.
You can file your return through our website.
Filing paper returns
Attach to your IR67S reconciliation statement:
- your IR67 certificates
- any letters.
Put them into the pre-addressed envelope we sent you and post to:
Operations Delivery Upper Hutt
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045