Individual income tax return guide 2011 - Inland Revenue Department

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IR 3 INDIVIDUAL RETURN GUIDE
Do I need to file?
Are you a caregiver receiving payments from ACC, or a caregiver
paid by a client?
If you earn over $14,000 from all sources of income, you’re required to file
an IR 3.
If you earn less than $14,000, you’re not required to file an IR 3 because
enough tax will have been deducted during the year from these
payments. However, you may have another reason to file an IR 3—see
page 7 for more information.
If you’re not required to file an IR 3 please call us on 0800 377 774 and
we’ll update your records.
Are you a client who received these payments from ACC and then
passed on those payments to your caregiver?
Because you’ve received these personal service rehabilitation payments
from ACC to pass on to your caregiver, we’ve sent you an IR 3.
You’re not required to file an IR 3 if:
you have no other income
you’re not liable for child support
you don’t have a student loan and income over the threshold
your family is not entitled to Working for Families Tax Credits
you have no other reason to file—see page 7.
Please note the above rules apply whether or not you’ve passed these
payments on to your caregiver.
If you’re not required to file, please call us on 0800 377 774 and we’ll
update your records.
If you’re a client or caregiver who is required to file, please read
the information on the following pages before you complete
Questions 12 and 26.