Individual income tax return guide 2011 - Inland Revenue Department

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IR 3 INDIVIDUAL RETURN GUIDE
royalties
cash jobs or payments “under the table”
income from illegal enterprises
income without PAYE deducted, such as shareholder-employee salary
or a claim received under a taxable loss of earnings policy.
You’ll also need to file an IR 3 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 a deceased person to the date of death if there
is a requirement to file a return for this income year
were declared bankrupt part-way through the year
changed your balance date part-way through the year.
If you have to file a return but we haven’t sent you an IR 3, you must
request and file a return by 7 July 2011, unless you have an extension of
time.
Please call 0800 257 773 to request an IR 3 return. Remember to have
your IRD number with you.
Note
To help you work out if you need to file an IR 3 go to www.ird.govt.nz
and complete the questionnaire “Do you need to file an IR 3 return or
receive a personal tax summary for 2011?” or call us on 0800 377 774.
Extension of time
If circumstances beyond your control will prevent you from sending in
your return on time, call us on 0800 377 774 and we may grant you an
extension. If you have a tax agent you may have until 31 March 2012 to
file the return. Contact your agent for more information.