Individual income tax return guide 2011 - Inland Revenue Department
Individual income tax return guide 2011 - Inland Revenue Department
Individual income tax return guide 2011 - Inland Revenue Department
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www.ird.govt.nz<br />
5<br />
Contents<br />
Page<br />
Do you need to file an IR 3 <strong>return</strong>? 7<br />
Extension of time 8<br />
Are there any penalties? 9<br />
Income year 9<br />
Using this <strong>guide</strong> 10<br />
Question<br />
Q1 to 5 Personal information 11<br />
Q6 Business industry classification (BIC code) 11<br />
Q8 Bank account number 12<br />
Q9 Working for Families Tax Credits 12<br />
Q10 Non-residents and transitional residents 13<br />
Your <strong>income</strong> 14<br />
Q11 Family <strong>tax</strong> credit from Work and Income 14<br />
Q11A Income 14<br />
Worksheet for ACC earners’ levy 17<br />
Q12 Schedular payments 18<br />
Q13 New Zealand interest 19<br />
Q14 New Zealand dividends 21<br />
Q15 Māori authority distributions 23<br />
Q16 Estate or trust <strong>income</strong> 23<br />
Q17 Overseas <strong>income</strong> 24<br />
Q18 Partnership <strong>income</strong> 30<br />
Q20 Shareholder-employee salary 30<br />
Q21 Rents 31<br />
Q22 Self-employed <strong>income</strong> 31<br />
Q23 Other <strong>income</strong> 33<br />
Q24 Loss from a loss attributing qualifying company (LAQC) 36<br />
Q26 Expenses and deductions 36<br />
Q28 Net losses brought forward 37<br />
Your <strong>tax</strong> credits 38<br />
Q30 Income under $9,880 <strong>tax</strong> credit 38<br />
Q31 Tax credit for children 40<br />
Q32 Independent earner <strong>tax</strong> credit (IETC) 41<br />
Q33 Excess imputation credits brought forward 44
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