Types of Business Income Tax Returns
If you're in business, you'll need to complete and send IRD an income tax return, and attach either:
- a copy of your financial records, or
- a form that summarises your income and expenses.
The following summary forms may be used:
- IR3B - Sole traders and partnerships can use this form to show business income.
- IR3F - This form is especially for farming income and expenses.
- IR3R - You can use this form to show any rental income you received.
- IR10 - This form summarises selected account information from your financial records.
What Return to Use for Income Tax
Business type | Form to use | Attach these |
Sole trader | IR3 | copy of accounts or an IR3B, IR3F, IR3R, IR10 |
Company | IR4 | copy of accounts or an IR10 |
Estate or trust | IR6 | copy of accounts or an IR3B, IR3F, IR3R, IR10 |
Partnership | IR7 | copy of accounts or an IR3B, IR3F, IR3R, IR10 |
Club or society | IR9 | copy of accounts or an IR10 |
When Must You File the Income Tax Return?
The due date for your tax return depends on your balance date.
- For balance dates between (and including) 1 October and 31 March the due date is 7 July.
- For balance dates between (and including) 1 April and 30 September the due date is the 7th day of the fourth month after your balance date. For example, a business with a balance date of 1 June would be required to file its tax return by 7 October.
Penalties may apply where tax returns are not filed by the due date.