IR3 Pre-Filing Checklist
Everything you need to gather before filing your NZ IR3 in myIR, grouped into identity, income, deductions, payments, and ready-to-file. Progress saves automatically.
Tick each item as you gather it. Progress is saved in your browser — no signup needed.
Find it on any IRD correspondence, payslip, or in myIR account settings.
Try logging in before deadline week — reset takes 24-48 hours.
Required for automatic refunds. Update under 'My details' in myIR.
IRD pre-fills PAYE income. Compare against your own payslips — errors happen.
Banks send these by late April. Check myIR first — most are pre-filled.
Imputation credits reduce your tax — make sure they carry through.
If your PIR was wrong, you may owe extra tax. See our PIR calculator.
Turnover less deductible expenses. If over $60k, you also need GST filed.
Include full interest deductibility from 1 April 2025. Exclude principal repayments.
Use IRD-approved mid-month rates or actual transaction rates. Includes FIF.
Bright-line gains are fully taxable as income — get your cost base and improvements ready.
Receipts, mileage log, home office calculation.
Square-metre method or actual-use method. See our guide.
Rates, insurance, repairs, property management, depreciation. Not principal repayments.
33.33% credit on donations over $5 to approved donees. File within 4 years of the donation.
Not available if you received WfF, main benefit, or NZ Super any part of the year.
Keep statements — the foreign tax credit reduces NZ tax on the same income.
Pre-filled from your SOE but worth cross-checking against final payslip.
28 Aug, 15 Jan, 7 May. Check all three are correctly recorded in myIR.
Should match what banks and NZ companies reported to IRD.
You can't file before the year ends. For 2025-26 that means filing from 1 April 2026 onwards.
If all your income is PAYE + interest + dividends, IRD auto-assesses — no IR3 needed. Use our IR3 filing checker.
7 July (no agent) or 31 March next year (with tax agent). Late filing penalty starts at $50.
7 February next year (no agent) or 7 April (with agent). Use-of-money interest accrues on late payment.
How to use this checklist
- Confirm you must file. Use the IR3 filing checker first — most PAYE-only earners don't need to file at all.
- Pick the right tax year. 2025-26 is the year currently being filed (due 7 July 2026 without an agent). 2026-27 starts 1 April 2026 and is due 7 July 2027.
- Tick items as you gather them. The progress bar updates instantly. Your progress is stored in your browser — no signup.
- Export as text when you're ready to print or share with your tax agent.
When to start gathering
IRD starts issuing automatic income tax assessments in late May each year for PAYE-only earners. If you have income outside PAYE (self-employment, rental, overseas, bright-line), start gathering in early April so you can file well before the 7 July deadline. Filing early means earlier refunds or more time to arrange payment if you owe terminal tax on 7 February.
Related guides and calculators
Frequently asked questions
Do I really need a checklist for filing my IR3?
If you only earn PAYE salary plus interest/dividends you probably don't need to file at all — IRD auto-assesses you. The checklist is for people with self-employment, rental, overseas, bright-line, or provisional tax income who need to file an actual IR3.
How is my progress saved?
Your checked items are saved in your browser's local storage — no signup, no data sent anywhere. If you clear your browser data or switch devices, you'll need to re-check items.
Can I use this for both 2025-26 and 2026-27?
Yes. The tax-year selector keeps a separate tick-list for each year. 2025-26 is the year being filed through 7 July 2026 (or 31 March 2027 with an agent); 2026-27 runs 1 April 2026 to 31 March 2027.
What if an item doesn't apply to me?
Skip items tagged 'rental', 'overseas', 'self-employed', 'provisional', or 'donations' if they don't apply. The checklist doesn't punish you for skipping — it's a reference, not a gate.
Does this file the IR3 for me?
No. This is a preparation tool only. The actual IR3 is filed in myIR at my.ird.govt.nz. Use our how-to guide for the filing steps.