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Te whakahokinga tāke takitahi Individual tax return (IR3)

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What is an individual tax return (IR3)?

An individual tax return tells us:

  • your total income from all sources
  • any tax you've already paid
  • how much you want to claim in expenses
  • if you are due a refund or have tax to pay.

Who needs to complete one?

You need to complete an individual 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. Commonly this includes income from:

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

You also need to complete an individual tax return if you:

  • have losses to claim or brought forward from the previous year
  • have excess imputation credits brought forward from the previous year
  • left or arrived in New Zealand part-way through the year
  • are filing a return for someone who died if there is a requirement to file a return for this year
  • were declared bankrupt
  • changed your balance date part-way through the year.

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

If this is the first year you need to complete an individual tax return you can do this in myIR.

Have you filed an IR3 before?

If you used to file an IR3 we’ll let you know when it’s time to complete your individual tax return for this year. If you do not have myIR we’ll send you a tax pack.

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.