Types of Tax Returns



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 typeForm to use Attach these
Sole traderIR3 copy of accounts or an IR3B, IR3F, IR3R, IR10
CompanyIR4copy of accounts or an IR10
Estate or trust IR6 copy of accounts or an IR3B, IR3F, IR3R, IR10
PartnershipIR7copy of accounts or an IR3B, IR3F, IR3R, IR10
Club or societyIR9 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.