Individual income tax return guide 2011 - Inland Revenue Department

www.ird.govt.nz
65
If you’ve passed on all the income to your caregiver(s) you don’t need
to include these from your SOE at Question 12. This is because these
payments, when they’re all passed to your caregiver(s) throughout the
year, are considered exempt income to you.
You won’t need to put any amount in Boxes 12A or 12B. Please attach a
copy of the payments you made to your caregiver(s) with your IR 3.
If you’ve kept some of the income, you’ll include the total gross
payments from your SOE at Box 12B but claim any of these payments
you’ve passed on to your caregiver(s) as a deduction at Question 26.
Read Question 26 Expenses and deductions on page 66.
If you haven’t given ACC your IRD number, please include any payments
that aren’t on your SOE in your IR 3.
Please use worksheet 4 “Calculating your available tax credit” on
page 64 to determine your tax deductions. This total will be added at
Question 12A. You’ll also need to complete worksheets 1 to 3 on pages
63 and 64 before you can calculate your available tax credit.