Registry entry

New Zealand Individual Tax Return (IR3, 2026 income year)

File a New Zealand individual's income tax return using Inland Revenue's IR3 form, for taxpayers whose income is not fully covered by the auto-calculated "my income tax assessment" (e.g. self-employment, rental, overseas, partnership, LTC, or other non-standard income). Covers personal and bank details, income with tax deducted, schedular payments, interest, dividends, Māori authority distributions, estate/trust income, overseas income, partnership and look-through company (LTC) income, shareholder-employee salary, residential property income, other rents, self-employment, property sales, government subsidies, other income, expense claims, tax credit and income subtotals, net losses brought forward, taxable income, the Independent Earner Tax Credit, excess imputation credits, Portfolio Investment Entity (PIE) income, the tax calculation result, provisional tax, foreign-entity and part-year disclosures, and the notice-of-assessment declaration. Out of scope: transferring a refund to a different taxpayer's income tax account or student loan (Boxes 38C-38H), which the source form models as a repeating third-party name/IRD-number/amount structure the current flat field model (GSP-0009) cannot express; and the PIE and tax-calculation worksheets in the companion IR3G guide, whose own line-by-line arithmetic is not modelled — only the worksheets' final transferred totals are captured as fields. This document models the 2026 income year (1 April 2025 to 31 March 2026); Inland Revenue reissues a fresh IR3 each income year, but no edition scheme in the current closed `edition.scheme` vocabulary (spec v0.3 SS5.7: us-tax-year / gb-tax-year / award-year) fits New Zealand's April-to-March tax year, so this document is published at the plain (non-edition) registry path pending a spec proposal — see VERIFICATION.md and spec/proposals/0019-generalize-edition-scheme-calendar-tax-year.md. It does not submit the return; the live Inland Revenue myIR service and the live IR3 source are always authoritative.

Registry entry

nz/ird/individual-tax-return-ir3

Jurisdiction
New Zealand · national
Version
1.2.0
Verification
draft
Authority
Inland Revenue Te Tari Taake

GovSchema spec v0.3

Authoritative source IR3 2026 (Individual tax return, 1 April 2025 to 31 March 2026) plus its companion 'IR3G 2026 Individual income tax return guide'

Machine access

Schema document
registry/nz/ird/individual-tax-return-ir3/1.2.0/schema.jsonapplication/schema+json
Registry catalog
registry/index.jsonone record per schema id

Field reference

129 fields across 10 steps, read from the published schema.json — names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Personal and contact details

  • irdNumber string required

    Your IRD (Inland Revenue Department) number. 8-digit numbers are entered starting from the second box of the printed form's 9-box grid; recorded here as plain digits.

    patternclassification: sensitive-pii
  • title enum optional

    Your title, if your correct name is not preprinted on the return.

    enum: mr | mrs | miss | ms
  • firstNames string required

    Your first name(s), if your correct name is not preprinted on the return.

    length: 1–100
  • surname string required

    Your surname, if your correct name is not preprinted on the return.

    length: 1–100
  • postalAddressLine string required

    Your correct postal address, if not preprinted on the return. Do not print a tax preparer's address here.

    length: 0–200
  • postalSuburbOrTownCity string required

    Suburb, box lobby or RD, and town or city for your postal address.

    length: 0–100
  • residentialStreetAddress string optional

    Your correct street address, if not preprinted on the return and different from your postal address.

    length: 0–200
  • residentialSuburbCityOrRegion string optional

    Suburb, city, RD or region for your residential street address.

    length: 0–100
  • dateOfBirth date required

    Your date of birth, if not preprinted on the return.

    classification: sensitive-pii
  • bicCode string optional

    Your business industry classification code, if not preprinted on the return or if it has changed. The guide directs filers to businessdescription.co.nz to look up the code; provide the code only, not a description.

    length: 0–20
  • phonePrefix string optional

    The area code/prefix of your correct daytime phone number, if not preprinted on the return.

    length: 0–10
  • phoneNumber string optional

    Your correct daytime phone number, if not preprinted on the return.

    length: 0–20
  • bankNumber string optional

    The 2-digit bank number of the New Zealand bank account you want a refund paid into.

    pattern
  • bankBranch string optional

    The 4-digit branch number of the bank account.

    pattern
  • bankAccountNumber string optional

    The account number (up to 7 digits) of the bank account.

    patternclassification: financial
  • bankAccountSuffix string optional

    The 2-3 digit suffix of the bank account.

    patternclassification: financial
  • adjustingIncomeForStudentLoanOrWorkingForFamilies boolean optional

    Tick if you have adjustments to make to your income for student loan or Working for Families purposes that you have not already told Inland Revenue about; if so you must also complete and send in an Adjust your income - IR215 form.

Income with tax deducted and schedular payments (Questions 11-12)

  • hasIncomeWithTaxDeducted boolean required

    Gate for Question 11. If yes, copy the amounts from your IRD-issued Summary of Income to Boxes 11A-11E.

  • totalPayeDeducted number optional

    Total PAYE deducted, from your Summary of Income. In NZD.

  • totalGrossIncomeFromSummaryOfIncome number optional

    Total gross income, from your Summary of Income. In NZD.

  • totalIncomeNotLiableForAccEarnersLevy number optional

    Total income not liable for ACC earners' levy (e.g. NZ Super, income-tested benefits, student allowances). In NZD.

  • accEarnersLevy number optional

    ACC earners' levy, from your Summary of Income. In NZD.

  • totalTaxDeductedFromPayeIncome number optional

    Total tax deducted on the income declared at Question 11. In NZD.

  • hasSchedularPayments boolean required

    Gate for Question 12.

  • schedularPaymentsTaxDeducted number optional

    Total tax deducted from schedular payments, from your Summary of Income. In NZD.

  • schedularPaymentsGross number optional

    Total gross schedular payments, from your Summary of Income. In NZD.

  • schedularPaymentsExpenses number optional

    Expenses related to schedular payments. Do not include these expenses again at Box 29. In NZD.

  • schedularPaymentsNet number optional

    Net schedular payments: subtract Box 12C from Box 12B. In NZD.

Interest, dividends, Māori authority distributions, and estate/trust income (Questions 13-16)

  • hasNzInterest boolean required

    Includes interest from partnerships, look-through companies and/or trusts. Keep your interest statements or certificates. Gate for Question 13.

  • totalRwtOnInterest number optional

    Total Resident Withholding Tax (RWT) deducted from your New Zealand interest. In NZD.

  • totalGrossInterest number optional

    Total gross New Zealand interest. In NZD.

  • interestFromPartnershipLtcOrTrust boolean optional

    Tick if any of the interest declared was received from a partnership, look-through company, trust and/or estate.

  • hasNzDividends boolean required

    Includes dividends from partnerships, look-through companies and/or trusts. Keep your dividend statements. Gate for Question 14.

  • totalDividendImputationCredits number optional

    Total imputation credits attached to the dividends declared. In NZD.

  • totalDividendRwtCredits number optional

    Total Resident Withholding Tax credits attached to the dividends declared. In NZD.

  • totalGrossDividends number optional

    Total gross New Zealand dividends. In NZD.

  • dividendsFromPartnershipLtcOrTrust boolean optional

    Tick if any of the dividends declared were received from a partnership, look-through company, trust and/or estate.

  • hasMaoriAuthorityDistributions boolean required

    Keep your distribution statements. Gate for Question 15.

  • totalMaoriAuthorityCredits number optional

    Total Māori authority tax credits attached to the distributions declared. In NZD.

  • totalMaoriAuthorityDistributions number optional

    Total taxable Māori authority distributions. In NZD.

  • hasEstateOrTrustIncome boolean required

    Excludes interest, dividends and distributions already shown at Questions 13, 14 or 15. Gate for Question 16.

  • totalTaxPaidByTrustees number optional

    Total tax paid by the trustees on the estate or trust income declared. In NZD.

  • totalEstateOrTrustIncome number optional

    Total estate or trust income, excluding any amount at Box 16C. In NZD.

  • totalNonComplyingTrustDistributions number optional

    Total taxable distributions received from non-complying trusts. In NZD.

Overseas, partnership, LTC and shareholder-employee income (Questions 17-20)

  • hasOverseasIncome boolean required

    If yes, complete an Overseas income summary - IR1261 form and attach it to this return. Gate for Question 17.

  • totalOverseasTaxPaid number optional

    Total tax paid overseas on the income declared. In NZD.

  • totalOverseasIncome number optional

    Total overseas income. In NZD.

  • overseasIncomeIncludesForeignSuperWithdrawal boolean optional

    Tick if your total overseas income includes a withdrawal and/or transfer from a foreign superannuation scheme.

  • hasPartnershipIncome boolean required

    Excludes any income/losses already shown at Questions 13, 14, 15, 17, 22, 24 or 26. Gate for Question 18.

  • totalPartnershipTaxCredits number optional

    Total tax credits attached to the partnership income declared. In NZD.

  • totalActivePartnershipIncome number optional

    Total active partnership income. In NZD.

  • hasLtcIncome boolean required

    Excludes any income/loss already shown at Questions 13, 14, 15, 17, 22, 24 and 26. Gate for Question 19.

  • totalLtcTaxCredits number optional

    Total tax credits attached to the LTC income declared. In NZD.

  • totalActiveLtcIncome number optional

    Total active LTC income; if this amount is a loss, record it as negative.

  • ltcNonAllowableDeductionsThisYear number optional

    Non-allowable LTC deductions for this year. In NZD.

  • ltcPriorYearsNonAllowableDeductionsClaimed number optional

    Prior years' non-allowable LTC deductions claimed this year. In NZD.

  • ltcAdjustedIncome number optional

    Either add Boxes 19B and 19C, or subtract Box 19D from 19B, per the form's instructions. In NZD.

  • hasShareholderEmployeeSalary boolean required

    Gate for Question 20.

  • totalShareholderEmployeeSalary number optional

    Total shareholder-employee salary received with no tax deducted. In NZD.

  • noShareholderSalaryButMayInFuture boolean optional

    Tick if you did not receive a shareholder-employee salary this year but may in the future.

  • shareholderAimTaxCredit number optional

    Shareholder tax credit arising under the Accounting Income Method (AIM). In NZD.

  • wffMajorShareholderWorkingWithoutPay boolean optional

    Tick if, for Working for Families purposes, you are a major shareholder working full-time without pay for your close company, which earns gross income.

Tax credit and income subtotal (Question 21)

  • taxCreditSubtotal number required

    Add Boxes 11E, 12A, 13A, 14A, 15A, 16A, 18A, 19A and 20B. Self-assessed subtotal, in NZD.

  • incomeSubtotal number required

    Add Boxes 11B, 12D, 13B, 14B, 15B, 16B, 16C, 17B, 18B, 19E and 20. Self-assessed subtotal, in NZD.

Residential property income and expenses (Question 22)

  • hasResidentialPropertyIncomeOrExpenses boolean required

    Gate for Question 22.

  • residentialIncomeCalculationMethod enum optional

    Which method you are using to calculate residential income: Portfolio, Individual, or Combination.

    enum: portfolio | individual | combination
  • grossResidentialRentalIncome number optional

    Gross residential rental income. In NZD.

  • netBrightLineProfit number optional

    Net bright-line profit, excluding losses. In NZD.

  • otherResidentialIncome number optional

    Other residential income not shown at Boxes 22A/22B. In NZD.

  • totalCombinedResidentialIncome number optional

    Add Boxes 22A, 22B and 22C. In NZD.

  • residentialRentalDeductions number optional

    Residential rental deductions for the year. In NZD.

  • excessResidentialRentalDeductionsBroughtForward number optional

    Excess residential rental deductions brought forward from a prior year. In NZD.

  • residentialRentalDeductionsClaimedThisYear number optional

    Residential rental deductions claimed this year. In NZD.

  • netResidentialIncome number optional

    Net residential income; if a loss, record it as negative.

  • excessResidentialRentalDeductionsCarriedForward number optional

    Excess residential rental deductions carried forward to next year. In NZD.

Other rents, self-employment, property sales, subsidies, other income, expenses, and totals (Questions 23-30)

  • hasOtherRents boolean required

    Do not include any income already shown at Question 22. Gate for Question 23.

  • netRents number optional

    Net rents not already shown at Question 22. In NZD.

  • hasSelfEmploymentIncome boolean required

    Do not include any income from your Summary of Income here. Gate for Question 24.

  • selfEmployedNetIncome number optional

    Self-employed net income. In NZD.

  • hasTaxablePropertySale boolean required

    Excludes any bright-line loss. Gate for Question 25.

  • profitOrLossFromPropertySale number optional

    Profit or loss from the property sale; if a loss, record it as negative.

  • rlwtCredit number optional

    RLWT credit relating to the sale. In NZD.

  • hasGovernmentSubsidy boolean required

    Do not include subsidy amounts already included in gross earnings or schedular payments elsewhere on the return. Gate for Question 26.

  • totalGovernmentSubsidies number optional

    Total government subsidies received. In NZD.

  • hasOtherIncome boolean required

    Gate for Question 27.

  • totalOtherNetIncome number optional

    Total other net income not shown elsewhere on the return. In NZD.

  • otherIncomePayerName string optional

    Name of the payer of the other income declared at Box 27.

    length: 0–200
  • otherIncomeType string optional

    Type of the other income declared at Box 27.

    length: 0–200
  • totalIncome number required

    Add Boxes 21B, 22H, 23, 24, 25B, 26 and 27. Self-assessed total, in NZD.

  • claimingOtherExpenses boolean required

    Do not show expenses here if you've already claimed them elsewhere on this return. Gate for Question 29.

  • totalOtherExpensesClaimed number optional

    Total other expenses claimed against income. In NZD.

  • taxPreparerFirstNames string optional

    First name(s) of the person you paid to complete your return, if any.

    length: 0–100
  • taxPreparerSurname string optional

    Surname of the person you paid to complete your return, if any.

    length: 0–100
  • incomeAfterExpenses number required

    Subtract Box 29 from Box 28. Self-assessed, in NZD. Used to work out tax credits.

Losses brought forward, taxable income, IETC, imputation credits, and PIE income (Questions 31-35)

  • claimingNetLossesBroughtForward boolean required

    Gate for Question 31.

  • netLossAmountBroughtForward number optional

    Net loss amount brought forward from a prior year. In NZD.

  • netLossAmountClaimedThisYear number optional

    Net loss amount claimed this year. In NZD.

  • taxableIncome number required

    Subtract Box 31B from Box 30. Self-assessed, in NZD.

  • ietcEligible boolean optional

    Applicable if your income at Box 30 is between $24,000 and $48,000; you must tick 'Yes' to have the IETC included in your assessment.

  • excludedOverseasIncomeStartDate date optional

    Start date of the period you received excluded overseas income, if any, relevant to your IETC qualifying months.

  • excludedOverseasIncomeEndDate date optional

    End date of the period you received excluded overseas income, if any.

  • ietcQualifyingMonths integer optional

    Number of qualifying months for the IETC.

    range: 0–12
  • ietcTaxCreditAmount number optional

    Your calculated Independent Earner Tax Credit. In NZD.

  • hasExcessImputationCreditsBroughtForward boolean required

    Gate for Question 34.

  • excessImputationCreditsBroughtForwardAmount number optional

    Total excess imputation credits brought forward from a prior year. In NZD.

  • hasPieIncome boolean required

    Gate for Question 35.

  • totalPieIncomeOrLoss number optional

    Total Portfolio Investment Entity income or loss. In NZD.

  • totalPieDeductions number optional

    Total Portfolio Investment Entity deductions. In NZD.

  • pieCalculationOutcome number optional

    Outcome of the PIE worksheet in the IR3 guide (Box 5 of that worksheet); the worksheet's own line-by-line calculation is out of scope of this document. In NZD.

Tax calculation, early payment discount, and refunds (Questions 36-38)

  • taxOnTaxableIncome number required

    Transferred from Box 2 of the tax calculation worksheet in the IR3 guide; the worksheet's own calculation is out of scope of this document. In NZD.

  • residualIncomeTax number required

    Transferred from Box 14 of the tax calculation worksheet in the IR3 guide. In NZD.

  • residualIncomeTaxType enum required

    Whether the residual income tax amount is a credit or a debit.

    enum: credit | debit
  • taxCalculationResult number required

    Transferred from Box 16 of the tax calculation worksheet in the IR3 guide. In NZD.

  • taxCalculationResultType enum required

    Whether the tax calculation result is a credit (refund) or a debit (tax to pay).

    enum: credit | debit
  • claimingEarlyPaymentDiscount boolean optional

    Applies to certain new provisional taxpayers; see the guide for eligibility.

  • refundAmount number optional

    Copied from Box 36B when the tax calculation result is a credit, i.e. a refund is due. In NZD.

  • transferRefundToNextProvisionalTax number optional

    Amount of the refund you want transferred to 2027 provisional tax.

  • transferRefundToThisYearsStudentLoan number optional

    Amount of the refund you want transferred to this year's student loan.

  • remainingRefundAmount number optional

    Subtract Boxes 38A, 38B, 38E and 38H from Box 38: the balance of the refund paid to you directly. Transfers to a different taxpayer's income tax account or student loan (Boxes 38C-38H) are out of scope of this document (GSP-0009: repeating third-party-detail structure). In NZD.

2027 provisional tax, disclosures, part-year return, and declaration (Questions 39-42)

  • residualIncomeTaxExceeds5000Debit boolean required

    If yes, you may have to pay 2027 provisional tax. Gate for Question 39.

  • provisionalTaxOption enum optional

    The provisional tax payment option used: S (standard option), E (estimation option), or R (ratio option, available only if GST-registered and approved to use it).

    enum: S | E | R
  • provisionalTax2027PaymentAmount number optional

    Your 2027 provisional tax payment. In NZD.

  • heldForeignRightsRequiringDisclosure boolean required

    Whether, at any time during the income year, you held rights in a foreign company, unit trust, superannuation scheme or life insurance policy for which disclosure is required.

  • isPartYearReturn boolean required

    Gate for Question 41.

  • partYearReason enum optional

    Which part-year situation applies to you.

    enum: arrived_or_returned_to_nz_now_tax_resident | left_nz_permanently_more_than_325_days | student_loan_borrower_left_nz_184_days_or_more | declared_bankrupt | deceased_person | balance_date_changed_during_year
  • partYearStartDate date optional

    Start date of the period this return is for.

  • partYearEndDate date optional

    End date of the period this return is for.

  • declarationSigned boolean required

    You must read the declaration and sign the return as being true and correct.

  • signatureDate date required

    The date you signed the declaration.

Version history

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Inland Revenue Te Tari Taake or any government. The authoritative source is always the live government form and its official instructions.