Working for Families Tax Credits registration pack · 2 WORKING FOR FAMILIES TAX CREDITS REGISTRATION Go to our website for information and to use our services and tools. • Log

Working for Families Tax Credits registration pack

IR200June 2018

2 WORKING FOR FAMILIES TAX CREDITS REGISTRATION

www.ird.govt.nzGo to our website for information and to use our services and tools.

• Log in or register for myIR to manage your tax and entitlements online.

• Demonstrations – learn about our services by watching short videos.

• Get it done online – complete forms and returns, make payments, give us feedback.

• Work it out – use our calculators, worksheets and tools, for example, to check your tax code, find filing and payment dates, calculate your student loan repayment.

• Forms and guides – download our forms and guides.

Forgotten your myIR user ID or password?Request a reminder of your user ID or reset your password online. You’ll need to know your IRD number and have access to the email address we hold for you.

WORKING FOR FAMILIES TAX CREDITS REGISTRATION 3

What are Working for Families Tax Credits (WfFTC)?They're payments for families with children aged 18 or under. There are different payment types and you may qualify for one or more, depending on your personal situation.

• Family tax credit - the most widely received payment, paid regardless of your source of income

• In-work tax credit - for families who normally work a minimum number of hours each week

• Minimum family tax credit - from 1 April 2018 is payable to families who earn up to $26,156 a year after tax

• Best Start tax credit - a payment for up to three years after your child is born. Available for qualifying families with children born on or after 1 July 2018

• Parental tax credit - a payment for up to 10 weeks after your child is born. Available for qualifying families with children born before 1 July 2018.

How much you can get depends on:

• how many dependent children you have who are aged 18 or under Note: If you're receiving supported child’s payment, unsupported child's benefit, orphan's benefit or foster care allowance (board payments from Oranga Tamariki—Ministry for Children) for any children in your care, you may be eligible for the in-work tax credit and Best Start tax credit for these children, but you can’t receive the other WfFTC payments.

• your children's ages• any shared care arrangements• how much income you and your spouse or partner* receive

(your family income)• where your family income comes from (eg, salary or wages,

business, a student allowance or a benefit)• the number of hours you or your spouse or partner work each

week.

Independent earner tax credit (IETC)You can't receive WfFTC and IETC at the same time. If you're using an ME or ME SL tax code and you're entitled to WfFTC, you'll need to change your tax code with your employer.

Who gets WfFTC from Inland Revenue?Families whose main income is from working, a student allowance or NZ Super. Payments are made to the principal caregiver who is the person responsible for the day-to-day care of the children and who must be 16 or over.

To see how much your family is likely to receive, check the payment charts on pages 8 - 11, or use our Estimate your Working for Families Tax Credits calculator at www.ird.govt.nz (search keywords: wfftc calculator).

In this pack you'll find all the information and forms you need to register for Working for Families Tax Credits

* Partner means your civil union or de facto partner


How do I apply?Complete the enclosed Working for Families Tax Credits registration (FS1) form and send it back to us. We'll work out what you're entitled to from the information you give us.

Before you start filling in the form, have this information on hand:

• your bank account number• your and your spouse or partner's IRD numbers• your children's IRD numbers - if they don't have IRD numbers,

fill out the IRD number application - resident individual IR595 form (one is provided for you in this guide).

Note: If you're the parent of a new child and you haven't registered their birth yet, you can apply for your child’s IRD number at the same time as you complete the birth registration form. You won't need to complete an IR595.

• details of your and your spouse or partner's expected income.

Note: if you are registering for Best Start tax credit only, you don’t need to provide income details during the child’s first year. We’ll remind you to provide income details before your child turns one.

The notes that go with each question on the form tell you what you need to do to complete it but, if at any stage you have questions or need help, please call us on 0800 227 773.

If you register for myIR secure online services you'll be able to access your personal details, view and manage your accounts and communicate with us using secure mail. To register, visit www.ird.govt.nz and select Register.

Your payment optionsYou can choose to have payments made:

• weekly or fortnightly into your bank account• as a lump sum after 31 March each year, paid from July

onwards each year.

If you want weekly or fortnightly payments, please complete all the questions on the enclosed Working for Families Tax Credits registration (FS1) form. If you want a lump sum, or are registering for Best Start tax credit only, complete all the questions except for the "Family income" section on pages 3-6.

What happens next?We'll send you a letter acknowledging your application. If you register for weekly or fortnightly payments, we'll also send you a notice of entitlement showing how much you'll receive. Please keep it in a safe place. You may need it for Work and Income to issue a community services card or to show Housing NZ for the income-related rentals scheme.

About the other forms in this packThese only need to be filled in and sent back to us if they apply to you.

• IRD number application - resident individual IR595 - fill this in if your children don't have IRD numbers (you'll need a separate IR595 for each child). Take the completed form and supporting documents (both originals and photocopies) to an Inland Revenue-appointed verifier-see the IR595 for further details. Even if you have to wait for birth certificates, send in your Working for Families Tax Credits registration (FS1) form and we'll start your payments. As long as you complete the IRD number application process within eight weeks, your payments will continue.

• More than six children (IR835) - fill this in if you have more than six children.

• Shared care (IR836) - fill this in if you have shared care arrangements for your children.

• Family details for the year 1 April 2017 to 31 March 2018 (IR837) - fill this in if you want us to check whether you qualify to receive WfFTC for the previous year and your family details were different from your current details.

If you need more of any of these forms you can download them from www.ird.govt.nz in the "Forms and guides" section, or call us on 0800 227 773.

What if I'm getting a benefit?If you receive an income-tested benefit, you're entitled to the family tax credit. You may also be entitled to the Best Start tax credit. You can choose to receive these from Work and Income with your benefit.

When you stop your benefit, Work and Income will transfer your details to us to make sure your payments continue. You won't need to fill in a form to register. If you're working the required hours, you may be able to receive some of the other payments, eg, in-work tax credit.


Working for Families Tax Credits payment typesEach has slightly different rules. We'll work out what you're entitled to from the information you give us when you register.

Note: If you are receiving a veteran's pension or you are receiving payments/compensation under the Veterans' Support Act 2014 go to www.ird.govt.nz (search keywords: veterans' support) to learn about your entitlements.

Family tax credit (FTC)This payment depends on how much you earn, the number of dependent children you have, and any shared care arrangements. We pay FTC if you're a working family, if you receive a student allowance or if you receive NZ Super. Work and Income often pays FTC to families receiving a benefit.

Those in receipt of veteran's pensions and veteran's weekly income compensation payments may also apply for FTC. However, those receiving parent's allowances or children's pensions under the Veterans' Support Act 2014 are not able to also receive FTC at the same time.

In-work tax credit (IWTC)This payment is for families who normally work a minimum number of hours each week, as follows:

• a two-parent family where one or both parents between them normally work 30 hours a week or more

• a single parent normally working 20 hours or more a week.

As long as families receive income from working the required hours, IWTC is available to parents who are self-employed or receive NZ Super.

If you receive an ACC earnings-related compensation due to an incapacity, these payments and the hours you worked before becoming incapacitated are counted for WfFTC purposes. This will affect your entitlement to IWTC.

If you're working without pay for your close company1, you may still qualify for IWTC. You must be a major shareholder2 and the company must derive gross income.

1 A close company can be a company where there are five or fewer shareholders whose total voting rights in the company are greater than 50%.

2 You are a major shareholder if you either own, control or have rights to acquire at least the ordinary 10% of shares or voting rights in a close company, or have by other means at least 10% control of a close company.

To check whether the type of self-employed income you receive affects your eligibility for IWTC go to www.ird.govt.nz (search keywords: about iwtc) or call us on 0800 227 773.

People receiving paid parental leave may also qualify for IWTC if they worked the required hours before taking parental leave. It's also available to families receiving a foster care allowance (board payments from Oranga Tamariki—Ministry for Children) or orphan's or unsupported child's benefit. It isn't available to families receiving an income-tested benefit or a student allowance.

You may still qualify to receive IWTC if you receive (or will receive) weekly compensation as a surviving spouse or partner from the Accident Compensation Corporation. The hours your deceased partner worked prior to becoming incapacitated, and the payments you receive, are added to the hours you work and your income that is counted for WfFTC purposes.

Minimum family tax credit (MFTC)MFTC is payable to families working for salary or wages who earn an annual family income up to $26,156 after tax from 1 April 2018. This is to ensure those families have a minimum income of $503 a week after tax. A single parent must be working at least 20 hours a week, and in a two-parent family, one or both parents between them must be working at least 30 hours a week.

Unless you or your spouse or partner also work the required hours for salary or wages, you won't qualify for MFTC for the weeks when your family income is from:

• NZ Super• student allowance• self-employment (includes one partner being employed by the

other)• shareholder-employee income from a close company where

you are a major shareholder (includes holding 10% or more shares)

• contract payments to non-resident contractors.

You won't qualify for any MFTC for the weeks when your family income includes an income-tested benefit.


If you would normally work the required weekly hours but you are injured and receive earnings-related accident compensation payments, the hours you worked before becoming incapacitated will be counted for WfFTC purposes. This will affect your entitlement to MFTC.

If you receive (or will receive) weekly compensation as a surviving spouse or partner from the Accident Compensation Corporation, this will also affect your entitlement to the MFTC. The weekly compensation amount you receive and the hours your deceased partner worked before being incapacitated will be added to your work hours and income counted for WfFTC purposes.

Best Start tax credit (BSTC)BSTC is replacing parental tax credit and is available for children due or born on or after 1 July 2018.

BSTC was introduced to assist families with their costs in a child’s first three years. Payment starts at $60 a week, per child, for the first year (up to $3,120 per year) and the family income is not taken into account. For the second and third year of the child’s life the $60 per week is reduced when the family income exceeds $79,000 in each of these years. If it remains below $79,000 the payments remain at $60 per week.

Note: If your child was born before 1 July 2018 but had an expected due date after 1 July you may be entitled to receive BSTC from your child’s date of birth (before 1 July), but payments can’t be made until after 1 July 2018.

Parental tax credit (PTC)PTC is being replaced by Best Start tax credit. PTC is available for children born before 1 July 2018. You can get this payment for up to 10 weeks after the birth of a new child. You can receive up to $2,200, depending on your family income.

But you're not entitled to PTC for any days you receive an income-tested benefit, student allowance, NZ Super or veteran's pension during those first 10 weeks. Receiving accident compensation during this period could also affect your entitlement.

If you apply for PTC within the first three months of your child’s arrival, you can choose between receiving your payments weekly or fortnightly, or as a lump sum after the end of the tax year (31 March).

If you apply after the first three months, you can still get PTC, but only as a lump sum after the end of the tax year.

PTC or BSTC?If your child was born before 1 July 2018, but had an expected due date after this you are entitled to receive either PTC or BSTC , but you can’t receive both payments for the same child. You will need to decide whether you’d like to receive PTC or BSTC for your child. For more information to help you decide, call us on 0800 227 773.

Paid parental leave (PPL)PPL is a government-funded entitlement for eligible working parents who take parental leave to care for their newborn or adopted child. The payment is for up to 18 weeks. For babies expected, born, or children permanently in your care on or after 1 July 2018, the payment is being extended for up to 22 weeks.

Call the Ministry of Business, Innovation and Employment on 0800 209 020, or go to www.employment.govt.nz to find out if you qualify for PPL and/or request an application form.

PTC or PPL?You can't receive PPL and PTC for the same child. If you qualify for both, you'll need to decide which payment you'd like to receive. If you're eligible for both payments and would like some information to help you decide which payment to apply for, call us on 0800 377 777.

BSTC and PPLYou can’t receive BSTC while you receive PPL for the same child. If you register for BSTC and receive PPL, your BSTC entitlement will start after your PPL stops.

Note: BSTC payments can’t start until after 1 July 2018.

Which children does Inland Revenue pay WfFTC for?We pay WfFTC for children:

• 15 or younger• 16 or 17 who are not financially independent (ie, working an

average of 30 hours or more a week or receiving a benefit, student allowance or other government assistance)

• 18, still studying at secondary school or a tertiary institution and not financially independent. WfFTC is paid up to the end of the calendar year (31 December) the child turns 18 in, or the date the child becomes financially independent, whichever is earlier.

Note: You can't claim for any dependent children if you or your spouse or partner receive a parent's allowance under the War Pensions Act.


Other types of income we need to know aboutWe need to know if you receive income from any of the following:

• attributable trustee income• certain pensions and annuities• attributable fringe benefits• tax-exempt income• other payments• tax-exempt overseas pensions• passive income of children• income of non-resident spouse or partner• distributions from your retirement savings or superannuation

scheme• employer-provided motor vehicles - salary exchanged for use• vouchers and other short-term charge facilities - provided by

employer• non-locked-in portfolio investment entity (PIE) income• income equalisation main scheme deposit• retirement savings scheme contributions.

Sharing care of a childIf you share the care of a child, eg, with an ex-spouse or ex-partner, you're entitled to WfFTC, but only if the arrangement is intended to be in place for four months or more. You need to have the child in your care at least one-third of the time. Over the year this is equivalent to 122 days or 5 days every fortnight.

When care arrangements change during the year, we may need to change your payments. If your care arrangements change, please tell us immediately.

We need confirmation of the shared care arrangement from the other person who shares the care of the child/children. If you attach a letter (or other documents) signed by both parties involved in the care of the child/children, we'll be able to process your application more quickly.

Note: WfFTC and child support have different rules for shared care. If you're a liable parent or receiving carer and want to discuss your child support shared care, please call 0800 221 221.

Residency requirementsTo receive WfFTC you must meet at least one of these two residency requirements:

• You're a New Zealand resident and have been in New Zealand continuously for at least 12 months at any time. You must be both a tax resident and resident in New Zealand when you apply for your payments.

• The child/children you're claiming for is both a New Zealand resident and present in New Zealand.

Children born in New Zealand before 1 January 2006 are considered New Zealand residents. For children born in New Zealand from 1 January 2006 onwards to be considered a New Zealand resident, at least one of the parents must meet one or more of these conditions:

• The parent is a New Zealand citizen.• The parent has permanent residency, ie, they're entitled to be

in New Zealand or Australia indefinitely.• The parent is entitled to reside indefinitely in the Cook Islands,

Tokelau or Niue.

If you and your children are in New Zealand unlawfully, or only hold a temporary entry class visa, you're not entitled to receive WfFTC.

If you're returning to New Zealand (not having been a New Zealand tax resident in the previous 10 years) or have recently arrived in New Zealand for the first time, you may be entitled to claim a temporary tax exemption on most of your overseas income. However, if you or your spouse or partner choose to claim WfFTC, neither of you will be entitled to claim the temporary tax exemption now or in the future. For further information please go to www.ird.govt.nz (search keywords move-nz).

If you don't meet the residency requirements but still want to apply for an IRD number for your child, please refer to the definition of an offshore person www.ird.govt.nz (search keyword: offshore) to see if you need to complete the IR595 in this pack or an IR742, which you can download from our website.


Working for Families Tax Credits 2019WEEKLY PAYMENTS (1 Ap r i l 2018 to 30 June 2018)F A M I LY TA X C R E D I T ( F T C ) A N D I N - W O R K TA X C R E D I T ( I W T C )Family tax credit is paid regardless of your source of income. In-work tax credit is for families who normally work a minimum number of hours each week.

F A M I LY I N C O M E ( B E F O R E TA X )

N U M B E R O F C H I L D R E NO N E T W O T H R E E F O U R F I V E S I X

Weekly $ Annual $ FTC $ IWTC $ FTC $ IWTC $ FTC $ IWTC $ FTC $ IWTC $ FTC $ IWTC $ FTC $ IWTC $0 to 699 0 to 36350 92.00 72.00 157.00 72.00 221.00 72.00 286.00 87.00 350.00 102.00 414.00 117.00

700 to 731 36351 to 38000 85.00 72.00 150.00 72.00 214.00 72.00 278.00 87.00 343.00 102.00 407.00 117.00

732 to 760 38001 to 39500 79.00 72.00 143.00 72.00 207.00 72.00 272.00 87.00 336.00 102.00 401.00 117.00

761 to 788 39501 to 41000 72.00 72.00 137.00 72.00 201.00 72.00 265.00 87.00 330.00 102.00 394.00 117.00789 to 817 41001 to 42500 66.00 72.00 130.00 72.00 195.00 72.00 259.00 87.00 323.00 102.00 388.00 117.00818 to 846 42501 to 44000 59.00 72.00 124.00 72.00 188.00 72.00 252.00 87.00 317.00 102.00 381.00 117.00847 to 875 44001 to 45500 53.00 72.00 117.00 72.00 182.00 72.00 246.00 87.00 310.00 102.00 375.00 117.00876 to 904 45501 to 47000 46.00 72.00 111.00 72.00 175.00 72.00 239.00 87.00 304.00 102.00 368.00 117.00905 to 933 47001 to 48500 40.00 72.00 104.00 72.00 169.00 72.00 233.00 87.00 297.00 102.00 362.00 117.00934 to 962 48501 to 50000 33.00 72.00 98.00 72.00 162.00 72.00 226.00 87.00 291.00 102.00 355.00 117.00963 to 990 50001 to 51500 27.00 72.00 91.00 72.00 156.00 72.00 220.00 87.00 284.00 102.00 349.00 117.00

991 to 1019 51501 to 53000 20.00 72.00 85.00 72.00 149.00 72.00 214.00 87.00 278.00 102.00 342.00 117.001020 to 1048 53001 to 54500 14.00 72.00 78.00 72.00 143.00 72.00 207.00 87.00 271.00 102.00 336.00 117.001049 to 1077 54501 to 56000 7.00 72.00 72.00 72.00 136.00 72.00 201.00 87.00 265.00 102.00 329.00 117.001078 to 1106 56001 to 57500 1.00 72.00 65.00 72.00 130.00 72.00 194.00 87.00 258.00 102.00 323.00 117.001107 to 1135 57501 to 59000 67.00 59.00 72.00 123.00 72.00 188.00 87.00 252.00 102.00 316.00 117.001136 to 1163 59001 to 60500 60.00 52.00 72.00 117.00 72.00 181.00 87.00 246.00 102.00 310.00 117.001164 to 1192 60501 to 62000 54.00 46.00 72.00 110.00 72.00 175.00 87.00 239.00 102.00 303.00 117.001193 to 1221 62001 to 63500 47.00 39.00 72.00 104.00 72.00 168.00 87.00 233.00 102.00 297.00 117.001222 to 1250 63501 to 65000 41.00 33.00 72.00 97.00 72.00 162.00 87.00 226.00 102.00 290.00 117.001251 to 1279 65001 to 66500 34.00 26.00 72.00 91.00 72.00 155.00 87.00 220.00 102.00 284.00 117.001280 to 1308 66501 to 68000 28.00 20.00 72.00 84.00 72.00 149.00 87.00 213.00 102.00 277.00 117.001309 to 1337 68001 to 69500 21.00 13.00 72.00 78.00 72.00 142.00 87.00 207.00 102.00 271.00 117.001338 to 1365 69501 to 71000 15.00 7.00 72.00 71.00 72.00 136.00 87.00 200.00 102.00 265.00 117.001366 to 1394 71001 to 72500 8.00 72.00 65.00 72.00 129.00 87.00 194.00 102.00 258.00 117.001395 to 1423 72501 to 74000 2.00 66.00 58.00 72.00 123.00 87.00 187.00 102.00 252.00 117.001424 to 1452 74001 to 75500 60.00 52.00 72.00 116.00 87.00 181.00 102.00 245.00 117.001453 to 1481 75501 to 77000 53.00 45.00 72.00 110.00 87.00 174.00 102.00 239.00 117.001482 to 1510 77001 to 78500 47.00 39.00 72.00 103.00 87.00 168.00 102.00 232.00 117.001511 to 1538 78501 to 80000 40.00 32.00 72.00 97.00 87.00 161.00 102.00 226.00 117.001539 to 1567 80001 to 81500 34.00 26.00 72.00 90.00 87.00 155.00 102.00 219.00 117.001568 to 1596 81501 to 83000 27.00 19.00 72.00 84.00 87.00 148.00 102.00 213.00 117.001597 to 1625 83001 to 84500 21.00 13.00 72.00 77.00 87.00 142.00 102.00 206.00 117.001626 to 1654 84501 to 86000 14.00 6.00 72.00 71.00 87.00 135.00 102.00 200.00 117.001655 to 1683 86001 to 87500 8.00 72.00 64.00 87.00 129.00 102.00 193.00 117.001684 to 1712 87501 to 89000 1.00 66.00 58.00 87.00 122.00 102.00 187.00 117.001713 to 1740 89001 to 90500 59.00 51.00 87.00 116.00 102.00 180.00 117.001741 to 1769 90501 to 92000 53.00 45.00 87.00 109.00 102.00 174.00 117.001770 to 1798 92001 to 93500 46.00 38.00 87.00 103.00 102.00 167.00 117.001799 to 1827 93501 to 95000 40.00 32.00 87.00 96.00 102.00 161.00 117.001828 to 1856 95001 to 96500 33.00 25.00 87.00 90.00 102.00 154.00 117.001857 to 1885 96501 to 98000 27.00 19.00 87.00 83.00 102.00 148.00 117.001886 to 1913 98001 to 99500 20.00 12.00 87.00 77.00 102.00 141.00 117.001914 to 1942 99501 to 101000 14.00 6.00 87.00 70.00 102.00 135.00 117.001943 to 1971 101001 to 102500 7.00 87.00 64.00 102.00 128.00 117.001972 to 2000 102501 to 104000 1.00 80.00 57.00 102.00 122.00 117.002001 to 2029 104001 to 105500 74.00 51.00 102.00 115.00 117.002030 to 2058 105501 to 107000 67.00 44.00 102.00 109.00 117.002059 to 2087 107001 to 108500 61.00 38.00 102.00 102.00 117.002088 to 2115 108501 to 110000 54.00 31.00 102.00 96.00 117.002116 to 2144 110001 to 111500 48.00 25.00 102.00 89.00 117.002145 to 2173 111501 to 113000 41.00 18.00 102.00 83.00 117.002174 to 2202 113001 to 114500 35.00 12.00 102.00 76.00 117.002203 to 2231 114501 to 116000 28.00 5.00 102.00 70.00 117.002232 to 2260 116001 to 117500 22.00 101.00 63.00 117.002261 to 2288 117501 to 119000 15.00 95.00 57.00 117.002289 to 2317 119001 to 120500 9.00 88.00 50.00 117.00

The rates on the chart are based on your eldest child being under 16 and all other children being under 13. To work out how much you can expect if you have children older than this you’ll need to:

• add $9 to the “FTC” amount for each child (other than the eldest) aged 13, 14 or 15

• add $9 to the “FTC” amount if your eldest child is 16, 17 or 18

• add $27 to the “FTC” amount for any other child aged 16, 17 or 18

If you’re receiving a foster care allowance (board payments from Oranga Tamariki—Ministry for Children) or supported child’s payment, orphan’s or unsupported child benefit, the amounts listed in the chart above may not apply to you. Our online calculator Estimate your Working for Families Tax Credits in the “Work it out” section, (search keywords: working for families tax credits), can help you estimate your entitlement. Or you can call us on 0800 227 773 and we’ll help you calculate your correct entitlement.


Working for Families Tax Credits 2019WEEKLY PAYMENTS (1 Ap r i l 2018 to 30 June 2018)F A M I LY TA X C R E D I T ( F T C ) A N D I N - W O R K TA X C R E D I T ( I W T C )Family tax credit is paid regardless of your source of income. In-work tax credit is for families who normally work a minimum number of hours each week.




700 to 731 36351 to 38000 85.00 72.00 150.00 72.00 214.00 72.00 278.00 87.00 343.00 102.00 407.00 117.00

732 to 760 38001 to 39500 79.00 72.00 143.00 72.00 207.00 72.00 272.00 87.00 336.00 102.00 401.00 117.00

761 to 788 39501 to 41000 72.00 72.00 137.00 72.00 201.00 72.00 265.00 87.00 330.00 102.00 394.00 117.00789 to 817 41001 to 42500 66.00 72.00 130.00 72.00 195.00 72.00 259.00 87.00 323.00 102.00 388.00 117.00818 to 846 42501 to 44000 59.00 72.00 124.00 72.00 188.00 72.00 252.00 87.00 317.00 102.00 381.00 117.00847 to 875 44001 to 45500 53.00 72.00 117.00 72.00 182.00 72.00 246.00 87.00 310.00 102.00 375.00 117.00876 to 904 45501 to 47000 46.00 72.00 111.00 72.00 175.00 72.00 239.00 87.00 304.00 102.00 368.00 117.00905 to 933 47001 to 48500 40.00 72.00 104.00 72.00 169.00 72.00 233.00 87.00 297.00 102.00 362.00 117.00934 to 962 48501 to 50000 33.00 72.00 98.00 72.00 162.00 72.00 226.00 87.00 291.00 102.00 355.00 117.00963 to 990 50001 to 51500 27.00 72.00 91.00 72.00 156.00 72.00 220.00 87.00 284.00 102.00 349.00 117.00

991 to 1019 51501 to 53000 20.00 72.00 85.00 72.00 149.00 72.00 214.00 87.00 278.00 102.00 342.00 117.001020 to 1048 53001 to 54500 14.00 72.00 78.00 72.00 143.00 72.00 207.00 87.00 271.00 102.00 336.00 117.001049 to 1077 54501 to 56000 7.00 72.00 72.00 72.00 136.00 72.00 201.00 87.00 265.00 102.00 329.00 117.001078 to 1106 56001 to 57500 1.00 72.00 65.00 72.00 130.00 72.00 194.00 87.00 258.00 102.00 323.00 117.001107 to 1135 57501 to 59000 67.00 59.00 72.00 123.00 72.00 188.00 87.00 252.00 102.00 316.00 117.001136 to 1163 59001 to 60500 60.00 52.00 72.00 117.00 72.00 181.00 87.00 246.00 102.00 310.00 117.001164 to 1192 60501 to 62000 54.00 46.00 72.00 110.00 72.00 175.00 87.00 239.00 102.00 303.00 117.001193 to 1221 62001 to 63500 47.00 39.00 72.00 104.00 72.00 168.00 87.00 233.00 102.00 297.00 117.001222 to 1250 63501 to 65000 41.00 33.00 72.00 97.00 72.00 162.00 87.00 226.00 102.00 290.00 117.001251 to 1279 65001 to 66500 34.00 26.00 72.00 91.00 72.00 155.00 87.00 220.00 102.00 284.00 117.001280 to 1308 66501 to 68000 28.00 20.00 72.00 84.00 72.00 149.00 87.00 213.00 102.00 277.00 117.001309 to 1337 68001 to 69500 21.00 13.00 72.00 78.00 72.00 142.00 87.00 207.00 102.00 271.00 117.001338 to 1365 69501 to 71000 15.00 7.00 72.00 71.00 72.00 136.00 87.00 200.00 102.00 265.00 117.001366 to 1394 71001 to 72500 8.00 72.00 65.00 72.00 129.00 87.00 194.00 102.00 258.00 117.001395 to 1423 72501 to 74000 2.00 66.00 58.00 72.00 123.00 87.00 187.00 102.00 252.00 117.001424 to 1452 74001 to 75500 60.00 52.00 72.00 116.00 87.00 181.00 102.00 245.00 117.001453 to 1481 75501 to 77000 53.00 45.00 72.00 110.00 87.00 174.00 102.00 239.00 117.001482 to 1510 77001 to 78500 47.00 39.00 72.00 103.00 87.00 168.00 102.00 232.00 117.001511 to 1538 78501 to 80000 40.00 32.00 72.00 97.00 87.00 161.00 102.00 226.00 117.001539 to 1567 80001 to 81500 34.00 26.00 72.00 90.00 87.00 155.00 102.00 219.00 117.001568 to 1596 81501 to 83000 27.00 19.00 72.00 84.00 87.00 148.00 102.00 213.00 117.001597 to 1625 83001 to 84500 21.00 13.00 72.00 77.00 87.00 142.00 102.00 206.00 117.001626 to 1654 84501 to 86000 14.00 6.00 72.00 71.00 87.00 135.00 102.00 200.00 117.001655 to 1683 86001 to 87500 8.00 72.00 64.00 87.00 129.00 102.00 193.00 117.001684 to 1712 87501 to 89000 1.00 66.00 58.00 87.00 122.00 102.00 187.00 117.001713 to 1740 89001 to 90500 59.00 51.00 87.00 116.00 102.00 180.00 117.001741 to 1769 90501 to 92000 53.00 45.00 87.00 109.00 102.00 174.00 117.001770 to 1798 92001 to 93500 46.00 38.00 87.00 103.00 102.00 167.00 117.001799 to 1827 93501 to 95000 40.00 32.00 87.00 96.00 102.00 161.00 117.001828 to 1856 95001 to 96500 33.00 25.00 87.00 90.00 102.00 154.00 117.001857 to 1885 96501 to 98000 27.00 19.00 87.00 83.00 102.00 148.00 117.001886 to 1913 98001 to 99500 20.00 12.00 87.00 77.00 102.00 141.00 117.001914 to 1942 99501 to 101000 14.00 6.00 87.00 70.00 102.00 135.00 117.001943 to 1971 101001 to 102500 7.00 87.00 64.00 102.00 128.00 117.001972 to 2000 102501 to 104000 1.00 80.00 57.00 102.00 122.00 117.002001 to 2029 104001 to 105500 74.00 51.00 102.00 115.00 117.002030 to 2058 105501 to 107000 67.00 44.00 102.00 109.00 117.002059 to 2087 107001 to 108500 61.00 38.00 102.00 102.00 117.002088 to 2115 108501 to 110000 54.00 31.00 102.00 96.00 117.002116 to 2144 110001 to 111500 48.00 25.00 102.00 89.00 117.002145 to 2173 111501 to 113000 41.00 18.00 102.00 83.00 117.002174 to 2202 113001 to 114500 35.00 12.00 102.00 76.00 117.002203 to 2231 114501 to 116000 28.00 5.00 102.00 70.00 117.002232 to 2260 116001 to 117500 22.00 101.00 63.00 117.002261 to 2288 117501 to 119000 15.00 95.00 57.00 117.002289 to 2317 119001 to 120500 9.00 88.00 50.00 117.00

The rates on the chart are based on your eldest child being under 16 and all other children being under 13. To work out how much you can expect if you have children older than this you’ll need to:

• add $9 to the “FTC” amount for each child (other than the eldest) aged 13, 14 or 15

• add $9 to the “FTC” amount if your eldest child is 16, 17 or 18

• add $27 to the “FTC” amount for any other child aged 16, 17 or 18

If you’re receiving a foster care allowance (board payments from Oranga Tamariki—Ministry for Children) or supported child’s payment, orphan’s or unsupported child benefit, the amounts listed in the chart above may not apply to you. Our online calculator Estimate your Working for Families Tax Credits in the “Work it out” section, (search keywords: working for families tax credits), can help you estimate your entitlement. Or you can call us on 0800 227 773 and we’ll help you calculate your correct entitlement.

M I N I M U M F A M I LY TA X C R E D I T ( M F T C )If your family income is below $26,156 a year after tax (or $30,516 before tax) you may also be entitled to this payment.


Weekly $ (gross) Annual $ (gross) Weekly MFTC $0 to 182 0 to 9,500 503 - 339

182 to 269 9,501 to 14,000 339 - 262270 to 298 14,001 to 15,500 262 - 238299 to 326 15,501 to 17,000 238 - 214327 to 355 17,001 to 18,500 214 - 190356 to 384 18,501 to 20,000 190 - 166385 to 413 20,001 to 21,500 166 - 143414 to 442 21,501 to 23,000 143 - 119443 to 471 23,001 to 24,500 119 - 95472 to 500 24,501 to 26,000 95 - 71501 to 528 26,001 to 27,500 71 - 47529 to 557 27,501 to 29,000 47 - 24558 to 586 29,001 to 30,550 24 - 0

PA R E N TA L TA X C R E D I T ( P T C )This is a payment for up to 10 weeks after a new child arrives in your family. You can receive up to $2,200 depending on your family income.


N U M B E R O F C H I L D R E N ( I N C L U D I N G Y O U R N E W B O R N )

O N E T W O T H R E E F O U R F I V E S I X

Weekly $ Annual $ PTC $ PTC $ PTC $ PTC $ PTC $ PTC $1338 to 1365 69501 to 71000 220.00 220.00 220.00 220.00 220.00 220.001366 to 1394 71001 to 72500 220.00 220.00 220.00 220.00 220.00 220.001395 to 1423 72501 to 74000 220.00 220.00 220.00 220.00 220.00 220.001424 to 1452 74001 to 75500 198.00 220.00 220.00 220.00 220.00 220.001453 to 1481 75501 to 77000 164.00 220.00 220.00 220.00 220.00 220.001482 to 1510 77001 to 78500 130.00 220.00 220.00 220.00 220.00 220.001511 to 1538 78501 to 80000 97.00 220.00 220.00 220.00 220.00 220.001539 to 1567 80001 to 81500 63.00 220.00 220.00 220.00 220.00 220.001568 to 1596 81501 to 83000 29.00 220.00 220.00 220.00 220.00 220.001597 to 1625 83001 to 84500 220.00 220.00 220.00 220.00 220.001626 to 1654 84501 to 86000 220.00 220.00 220.00 220.00 220.001655 to 1683 86001 to 87500 220.00 220.00 220.00 220.00 220.001684 to 1712 87501 to 89000 220.00 220.00 220.00 220.00 220.001713 to 1740 89001 to 90500 195.00 220.00 220.00 220.00 220.001741 to 1769 90501 to 92000 162.00 220.00 220.00 220.00 220.001770 to 1798 92001 to 93500 128.00 220.00 220.00 220.00 220.001799 to 1827 93501 to 95000 94.00 220.00 220.00 220.00 220.001828 to 1856 95001 to 96500 60.00 220.00 220.00 220.00 220.001857 to 1885 96501 to 98000 27.00 220.00 220.00 220.00 220.001886 to 1913 98001 to 99500 220.00 220.00 220.00 220.001914 to 1942 99501 to 101000 220.00 220.00 220.00 220.001943 to 1971 101001 to 102500 220.00 220.00 220.00 220.001972 to 2000 102501 to 104000 220.00 220.00 220.00 220.002001 to 2029 104001 to 105500 193.00 220.00 220.00 220.002030 to 2058 105501 to 107000 159.00 220.00 220.00 220.002059 to 2087 107001 to 108500 126.00 220.00 220.00 220.002088 to 2115 108501 to 110000 92.00 220.00 220.00 220.002116 to 2144 110001 to 111500 58.00 220.00 220.00 220.002145 to 2173 111501 to 113000 24.00 220.00 220.00 220.002174 to 2202 113001 to 114500 220.00 220.00 220.002203 to 2231 114501 to 116000 220.00 220.00 220.002232 to 2260 116001 to 117500 220.00 220.00 220.002261 to 2288 117501 to 119000 220.00 220.00 220.002289 to 2317 119001 to 120500 220.00 220.00 220.00

The rates shown assume you have one newborn and are entitled to the in-work tax credit. If your situation is different, please call us on 0800 227 773.

Notes• The amounts in the charts are estimates only, and are initial payment amounts which may alter if your circumstances change. If your income is above

$120,500 or you have more than six children, use our Estimate your Working for Families Tax Credits calculator at www.ird.govt.nz (search keywords: wfftc calculator), or call us on 0800 227 773.

• To see which payment types you are eligible to receive, go to www.ird.govt.nz (search keywords: understanding wfftc).

• You can’t receive Working for Families Tax Credits (WfFTC) and the independent earner tax credit (IETC) at the same time. If you currently receive the IETC by using the ME or ME SL tax code and are entitled to WfFTC, you must change your tax code with your employer at the same time as you apply for WfFTC.


WEEKLY PAYMENTS (1 Ju l y 2018 to 31 March 2019)F A M I LY TA X C R E D I T ( F T C ) A N D I N - W O R K TA X C R E D I T ( I W T C )Family tax credit is paid regardless of your source of income. In-work tax credit is for families who normally work a minimum number of hours each week.




822 to 846 42701 to 44000 106.00 72.00 198.00 72.00 289.00 72.00 380.00 87.00 471.00 102.00 563.00 117.00

847 to 875 44001 to 45500 99.00 72.00 190.00 72.00 282.00 72.00 373.00 87.00 464.00 102.00 555.00 117.00

876 to 904 45501 to 47000 92.00 72.00 183.00 72.00 274.00 72.00 366.00 87.00 457.00 102.00 548.00 117.00905 to 933 47001 to 48500 85.00 72.00 176.00 72.00 267.00 72.00 358.00 87.00 450.00 102.00 541.00 117.00934 to 962 48501 to 50000 77.00 72.00 169.00 72.00 260.00 72.00 351.00 87.00 442.00 102.00 534.00 117.00963 to 990 50001 to 51500 70.00 72.00 161.00 72.00 253.00 72.00 344.00 87.00 435.00 102.00 526.00 117.00

991 to 1019 51501 to 53000 63.00 72.00 154.00 72.00 246.00 72.00 337.00 87.00 428.00 102.00 519.00 117.001020 to 1048 53001 to 54500 56.00 72.00 147.00 72.00 238.00 72.00 330.00 87.00 421.00 102.00 512.00 117.001049 to 1077 54501 to 56000 49.00 72.00 140.00 72.00 231.00 72.00 322.00 87.00 414.00 102.00 505.00 117.001078 to 1106 56001 to 57500 41.00 72.00 133.00 72.00 224.00 72.00 315.00 87.00 406.00 102.00 498.00 117.001107 to 1135 57501 to 59000 34.00 72.00 125.00 72.00 217.00 72.00 308.00 87.00 399.00 102.00 490.00 117.001136 to 1163 59001 to 60500 27.00 72.00 118.00 72.00 209.00 72.00 301.00 87.00 392.00 102.00 483.00 117.001164 to 1192 60501 to 62000 20.00 72.00 111.00 72.00 202.00 72.00 294.00 87.00 385.00 102.00 476.00 117.001193 to 1221 62001 to 63500 13.00 72.00 104.00 72.00 195.00 72.00 286.00 87.00 378.00 102.00 469.00 117.001222 to 1250 63501 to 65000 5.00 72.00 97.00 72.00 188.00 72.00 279.00 87.00 370.00 102.00 462.00 117.001251 to 1279 65001 to 66500 71.00 89.00 72.00 181.00 72.00 272.00 87.00 363.00 102.00 454.00 117.001280 to 1308 66501 to 68000 63.00 82.00 72.00 173.00 72.00 265.00 87.00 356.00 102.00 447.00 117.001309 to 1337 68001 to 69500 56.00 75.00 72.00 166.00 72.00 257.00 87.00 349.00 102.00 440.00 117.001338 to 1365 69501 to 71000 49.00 68.00 72.00 159.00 72.00 250.00 87.00 341.00 102.00 433.00 117.001366 to 1394 71001 to 72500 42.00 61.00 72.00 152.00 72.00 243.00 87.00 334.00 102.00 426.00 117.001395 to 1423 72501 to 74000 35.00 53.00 72.00 145.00 72.00 236.00 87.00 327.00 102.00 418.00 117.001424 to 1452 74001 to 75500 27.00 46.00 72.00 137.00 72.00 229.00 87.00 320.00 102.00 411.00 117.001453 to 1481 75501 to 77000 20.00 39.00 72.00 130.00 72.00 221.00 87.00 313.00 102.00 404.00 117.001482 to 1510 77001 to 78500 13.00 32.00 72.00 123.00 72.00 214.00 87.00 305.00 102.00 397.00 117.001511 to 1538 78501 to 80000 6.00 24.00 72.00 116.00 72.00 207.00 87.00 298.00 102.00 389.00 117.001539 to 1567 80001 to 81500 17.00 72.00 109.00 72.00 200.00 87.00 291.00 102.00 382.00 117.001568 to 1596 81501 to 83000 10.00 72.00 101.00 72.00 193.00 87.00 284.00 102.00 375.00 117.001597 to 1625 83001 to 84500 3.00 72.00 94.00 72.00 185.00 87.00 277.00 102.00 368.00 117.001626 to 1654 84501 to 86000 68.00 87.00 72.00 178.00 87.00 269.00 102.00 361.00 117.001655 to 1683 86001 to 87500 61.00 80.00 72.00 171.00 87.00 262.00 102.00 353.00 117.001684 to 1712 87501 to 89000 54.00 72.00 72.00 164.00 87.00 255.00 102.00 346.00 117.001713 to 1740 89001 to 90500 46.00 65.00 72.00 156.00 87.00 248.00 102.00 339.00 117.001741 to 1769 90501 to 92000 39.00 58.00 72.00 149.00 87.00 241.00 102.00 332.00 117.001770 to 1798 92001 to 93500 32.00 51.00 72.00 142.00 87.00 233.00 102.00 325.00 117.001799 to 1827 93501 to 95000 25.00 44.00 72.00 135.00 87.00 226.00 102.00 317.00 117.001828 to 1856 95001 to 96500 18.00 36.00 72.00 128.00 87.00 219.00 102.00 310.00 117.001857 to 1885 96501 to 98000 10.00 29.00 72.00 120.00 87.00 212.00 102.00 303.00 117.001886 to 1913 98001 to 99500 3.00 22.00 72.00 113.00 87.00 204.00 102.00 296.00 117.001914 to 1942 99501 to 101000 15.00 72.00 106.00 87.00 197.00 102.00 289.00 117.001943 to 1971 101001 to 102500 8.00 72.00 99.00 87.00 190.00 102.00 281.00 117.001972 to 2000 102501 to 104000 72.00 92.00 87.00 183.00 102.00 274.00 117.002001 to 2029 104001 to 105500 66.00 84.00 87.00 176.00 102.00 267.00 117.002030 to 2058 105501 to 107000 58.00 77.00 87.00 168.00 102.00 260.00 117.002059 to 2087 107001 to 108500 51.00 70.00 87.00 161.00 102.00 252.00 117.002088 to 2115 108501 to 110000 44.00 63.00 87.00 154.00 102.00 245.00 117.002116 to 2144 110001 to 111500 37.00 56.00 87.00 147.00 102.00 238.00 117.002145 to 2173 111501 to 113000 30.00 48.00 87.00 140.00 102.00 231.00 117.002174 to 2202 113001 to 114500 22.00 41.00 87.00 132.00 102.00 224.00 117.002203 to 2231 114501 to 116000 15.00 34.00 87.00 125.00 102.00 216.00 117.002232 to 2260 116001 to 117500 8.00 27.00 87.00 118.00 102.00 209.00 117.002261 to 2288 117501 to 119000 1.00 19.00 87.00 111.00 102.00 202.00 117.002289 to 2317 119001 to 120500 12.00 87.00 104.00 102.00 195.00 117.00

If you’re receiving a foster care allowance (board payments from Oranga Tamariki—Ministry for Children) or supported child’s payment, orphan’s or unsupported child benefit, the amounts listed in the chart above may not apply to you. To estimate your entitlement use our Estimate your Working for Families Tax Credits calculator at www.ird.govt.nz (search keywords: wfftc calculator), or call us on 0800 227 773.


WEEKLY PAYMENTS (1 Ju l y 2018 to 31 March 2019)F A M I LY TA X C R E D I T ( F T C ) A N D I N - W O R K TA X C R E D I T ( I W T C )Family tax credit is paid regardless of your source of income. In-work tax credit is for families who normally work a minimum number of hours each week.




822 to 846 42701 to 44000 106.00 72.00 198.00 72.00 289.00 72.00 380.00 87.00 471.00 102.00 563.00 117.00

847 to 875 44001 to 45500 99.00 72.00 190.00 72.00 282.00 72.00 373.00 87.00 464.00 102.00 555.00 117.00

876 to 904 45501 to 47000 92.00 72.00 183.00 72.00 274.00 72.00 366.00 87.00 457.00 102.00 548.00 117.00905 to 933 47001 to 48500 85.00 72.00 176.00 72.00 267.00 72.00 358.00 87.00 450.00 102.00 541.00 117.00934 to 962 48501 to 50000 77.00 72.00 169.00 72.00 260.00 72.00 351.00 87.00 442.00 102.00 534.00 117.00963 to 990 50001 to 51500 70.00 72.00 161.00 72.00 253.00 72.00 344.00 87.00 435.00 102.00 526.00 117.00

991 to 1019 51501 to 53000 63.00 72.00 154.00 72.00 246.00 72.00 337.00 87.00 428.00 102.00 519.00 117.001020 to 1048 53001 to 54500 56.00 72.00 147.00 72.00 238.00 72.00 330.00 87.00 421.00 102.00 512.00 117.001049 to 1077 54501 to 56000 49.00 72.00 140.00 72.00 231.00 72.00 322.00 87.00 414.00 102.00 505.00 117.001078 to 1106 56001 to 57500 41.00 72.00 133.00 72.00 224.00 72.00 315.00 87.00 406.00 102.00 498.00 117.001107 to 1135 57501 to 59000 34.00 72.00 125.00 72.00 217.00 72.00 308.00 87.00 399.00 102.00 490.00 117.001136 to 1163 59001 to 60500 27.00 72.00 118.00 72.00 209.00 72.00 301.00 87.00 392.00 102.00 483.00 117.001164 to 1192 60501 to 62000 20.00 72.00 111.00 72.00 202.00 72.00 294.00 87.00 385.00 102.00 476.00 117.001193 to 1221 62001 to 63500 13.00 72.00 104.00 72.00 195.00 72.00 286.00 87.00 378.00 102.00 469.00 117.001222 to 1250 63501 to 65000 5.00 72.00 97.00 72.00 188.00 72.00 279.00 87.00 370.00 102.00 462.00 117.001251 to 1279 65001 to 66500 71.00 89.00 72.00 181.00 72.00 272.00 87.00 363.00 102.00 454.00 117.001280 to 1308 66501 to 68000 63.00 82.00 72.00 173.00 72.00 265.00 87.00 356.00 102.00 447.00 117.001309 to 1337 68001 to 69500 56.00 75.00 72.00 166.00 72.00 257.00 87.00 349.00 102.00 440.00 117.001338 to 1365 69501 to 71000 49.00 68.00 72.00 159.00 72.00 250.00 87.00 341.00 102.00 433.00 117.001366 to 1394 71001 to 72500 42.00 61.00 72.00 152.00 72.00 243.00 87.00 334.00 102.00 426.00 117.001395 to 1423 72501 to 74000 35.00 53.00 72.00 145.00 72.00 236.00 87.00 327.00 102.00 418.00 117.001424 to 1452 74001 to 75500 27.00 46.00 72.00 137.00 72.00 229.00 87.00 320.00 102.00 411.00 117.001453 to 1481 75501 to 77000 20.00 39.00 72.00 130.00 72.00 221.00 87.00 313.00 102.00 404.00 117.001482 to 1510 77001 to 78500 13.00 32.00 72.00 123.00 72.00 214.00 87.00 305.00 102.00 397.00 117.001511 to 1538 78501 to 80000 6.00 24.00 72.00 116.00 72.00 207.00 87.00 298.00 102.00 389.00 117.001539 to 1567 80001 to 81500 17.00 72.00 109.00 72.00 200.00 87.00 291.00 102.00 382.00 117.001568 to 1596 81501 to 83000 10.00 72.00 101.00 72.00 193.00 87.00 284.00 102.00 375.00 117.001597 to 1625 83001 to 84500 3.00 72.00 94.00 72.00 185.00 87.00 277.00 102.00 368.00 117.001626 to 1654 84501 to 86000 68.00 87.00 72.00 178.00 87.00 269.00 102.00 361.00 117.001655 to 1683 86001 to 87500 61.00 80.00 72.00 171.00 87.00 262.00 102.00 353.00 117.001684 to 1712 87501 to 89000 54.00 72.00 72.00 164.00 87.00 255.00 102.00 346.00 117.001713 to 1740 89001 to 90500 46.00 65.00 72.00 156.00 87.00 248.00 102.00 339.00 117.001741 to 1769 90501 to 92000 39.00 58.00 72.00 149.00 87.00 241.00 102.00 332.00 117.001770 to 1798 92001 to 93500 32.00 51.00 72.00 142.00 87.00 233.00 102.00 325.00 117.001799 to 1827 93501 to 95000 25.00 44.00 72.00 135.00 87.00 226.00 102.00 317.00 117.001828 to 1856 95001 to 96500 18.00 36.00 72.00 128.00 87.00 219.00 102.00 310.00 117.001857 to 1885 96501 to 98000 10.00 29.00 72.00 120.00 87.00 212.00 102.00 303.00 117.001886 to 1913 98001 to 99500 3.00 22.00 72.00 113.00 87.00 204.00 102.00 296.00 117.001914 to 1942 99501 to 101000 15.00 72.00 106.00 87.00 197.00 102.00 289.00 117.001943 to 1971 101001 to 102500 8.00 72.00 99.00 87.00 190.00 102.00 281.00 117.001972 to 2000 102501 to 104000 72.00 92.00 87.00 183.00 102.00 274.00 117.002001 to 2029 104001 to 105500 66.00 84.00 87.00 176.00 102.00 267.00 117.002030 to 2058 105501 to 107000 58.00 77.00 87.00 168.00 102.00 260.00 117.002059 to 2087 107001 to 108500 51.00 70.00 87.00 161.00 102.00 252.00 117.002088 to 2115 108501 to 110000 44.00 63.00 87.00 154.00 102.00 245.00 117.002116 to 2144 110001 to 111500 37.00 56.00 87.00 147.00 102.00 238.00 117.002145 to 2173 111501 to 113000 30.00 48.00 87.00 140.00 102.00 231.00 117.002174 to 2202 113001 to 114500 22.00 41.00 87.00 132.00 102.00 224.00 117.002203 to 2231 114501 to 116000 15.00 34.00 87.00 125.00 102.00 216.00 117.002232 to 2260 116001 to 117500 8.00 27.00 87.00 118.00 102.00 209.00 117.002261 to 2288 117501 to 119000 1.00 19.00 87.00 111.00 102.00 202.00 117.002289 to 2317 119001 to 120500 12.00 87.00 104.00 102.00 195.00 117.00

If you’re receiving a foster care allowance (board payments from Oranga Tamariki—Ministry for Children) or supported child’s payment, orphan’s or unsupported child benefit, the amounts listed in the chart above may not apply to you. To estimate your entitlement use our Estimate your Working for Families Tax Credits calculator at www.ird.govt.nz (search keywords: wfftc calculator), or call us on 0800 227 773.

M I N I M U M F A M I LY TA X C R E D I T ( M F T C )If your family income is below $26,156 a year after tax (or $30,516 before tax) you may also be entitled to this payment.


Weekly $ (gross) Annual $ (gross) Weekly MFTC $0 to 182 0 to 9,500 503 - 339

182 to 269 9,501 to 14,000 339 - 262270 to 298 14,001 to 15,500 262 - 238299 to 326 15,501 to 17,000 238 - 214327 to 355 17,001 to 18,500 214 - 190356 to 384 18,501 to 20,000 190 - 166385 to 413 20,001 to 21,500 166 - 143414 to 442 21,501 to 23,000 143 - 119443 to 471 23,001 to 24,500 119 - 95472 to 500 24,501 to 26,000 95 - 71501 to 528 26,001 to 27,500 71 - 47529 to 557 27,501 to 29,000 47 - 24558 to 586 29,001 to 30,550 24 - 0

B E S T S TA R T TA X C R E D I T ( B S T C )For children born on or after 1 July 2018.

This is a payment for the first three years of a child’s life. You can receive $60 per week (up to $3,120 per year) per child.

All qualifying families with a new child born on or after 1 July will have an entitlement to BSTC in their child’s first year. Payments will reduce in the second and third year if your family income is above $79,000. For every dollar over $79,000 your family’s annual entitlement will be reduced by 21 cents.

F A M I LY I N C O M E

( B E F O R E TA X )

N U M B E R O F C H I L D R E N W H O Q U A L I F Y F O R B S T C .

W E E K LY E N T I T L E M E N T

O N E T W O T H R E E

No income limit in a child’s first year.

$60 $120 $180

PA R E N TA L TA X C R E D I T ( P T C )For children born before 1 July 2018, replaced by Best Start tax credit commencing 1 July 2018.This is a payment for up to 10 weeks after a new child arrives in your family. You can receive up to $2,200 depending on your family income.


N U M B E R O F C H I L D R E N ( I N C L U D I N G Y O U R N E W B O R N )

O N E T W O T H R E E F O U R F I V E S I X

Weekly $ Annual $ PTC $ PTC $ PTC $ PTC $ PTC $ PTC $1338 to 1365 69501 to 71000 220.00 220.00 220.00 220.00 220.00 220.001366 to 1394 71001 to 72500 220.00 220.00 220.00 220.00 220.00 220.001395 to 1423 72501 to 74000 220.00 220.00 220.00 220.00 220.00 220.001424 to 1452 74001 to 75500 220.00 220.00 220.00 220.00 220.00 220.001453 to 1481 75501 to 77000 220.00 220.00 220.00 220.00 220.00 220.001482 to 1510 77001 to 78500 220.00 220.00 220.00 220.00 220.00 220.001511 to 1538 78501 to 80000 220.00 220.00 220.00 220.00 220.00 220.001539 to 1567 80001 to 81500 215.00 220.00 220.00 220.00 220.00 220.001568 to 1596 81501 to 83000 178.00 220.00 220.00 220.00 220.00 220.001597 to 1625 83001 to 84500 140.00 220.00 220.00 220.00 220.00 220.001626 to 1654 84501 to 86000 103.00 220.00 220.00 220.00 220.00 220.001655 to 1683 86001 to 87500 65.00 220.00 220.00 220.00 220.00 220.001684 to 1712 87501 to 89000 28.00 220.00 220.00 220.00 220.00 220.001713 to 1740 89001 to 90500 220.00 220.00 220.00 220.00 220.001741 to 1769 90501 to 92000 220.00 220.00 220.00 220.00 220.001770 to 1798 92001 to 93500 220.00 220.00 220.00 220.00 220.001799 to 1827 93501 to 95000 220.00 220.00 220.00 220.00 220.001828 to 1856 95001 to 96500 220.00 220.00 220.00 220.00 220.001857 to 1885 96501 to 98000 220.00 220.00 220.00 220.00 220.001886 to 1913 98001 to 99500 220.00 220.00 220.00 220.00 220.001914 to 1942 99501 to 101000 202.00 220.00 220.00 220.00 220.001943 to 1971 101001 to 102500 165.00 220.00 220.00 220.00 220.001972 to 2000 102501 to 104000 127.00 220.00 220.00 220.00 220.002001 to 2029 104001 to 105500 90.00 220.00 220.00 220.00 220.002030 to 2058 105501 to 107000 52.00 220.00 220.00 220.00 220.002059 to 2087 107001 to 108500 15.00 220.00 220.00 220.00 220.002088 to 2115 108501 to 110000 220.00 220.00 220.00 220.002116 to 2144 110001 to 111500 220.00 220.00 220.00 220.002145 to 2173 111501 to 113000 220.00 220.00 220.00 220.002174 to 2202 113001 to 114500 220.00 220.00 220.00 220.002203 to 2231 114501 to 116000 220.00 220.00 220.00 220.002232 to 2260 116001 to 117500 220.00 220.00 220.00 220.002261 to 2288 117501 to 119000 220.00 220.00 220.00 220.002289 to 2317 119001 to 120500 189.00 220.00 220.00 220.00

The rates shown assume you have one newborn and are entitled to the in-work tax credit. If your situation is different, please call us on 0800 227 773.

Notes• The amounts in the charts are estimates only, and are initial payment amounts which may alter if your circumstances change. If your income is above

$120,500 or you have more than six children, use our Estimate your Working for Families Tax Credits calculator at www.ird.govt.nz (search keywords: wfftc calculator), or call us on 0800 227 773.

• To see which payment types you are eligible to receive, go to www.ird.govt.nz (search keywords: understanding wfftc).

• You can’t receive Working for Families Tax Credits (WfFTC) and the independent earner tax credit (IETC) at the same time. If you currently receive the IETC by using the ME or ME SL tax code and are entitled to WfFTC, you must change your tax code with your employer at the same time as you apply for WfFTC.


Frequently asked questionsHow much can I get?Check the payment charts in this guide for an estimate, or use our Estimate your Working for Families Tax Credits calculator at www.ird.govt.nz (search keywords: wfftc calculator).

When do I get my payments?You can choose to be paid weekly or fortnightly, or in a lump sum after the end of the tax year (31 March). If you choose weekly or fortnightly, your payments should start two weeks after we receive your registration.

How will I get paid?We'll direct credit the payments into your bank account.

Why choose weekly or fortnightly payments?Regular payments may help with your day-to-day costs. If you choose weekly or fortnightly payments, they'll begin as soon as your registration is processed, usually within two weeks.

You'll need to estimate your income for the year as accurately as possible because your payments are based on this amount. You'll also need to tell us immediately about any changes in your circumstances.

Note: If you choose to receive BSTC only, you don’t need to provide your income details for the first year. We’ll remind you to provide income details before your child turns one.

After the end of the tax year (31 March), when we know your actual family income, we'll work out if we've paid you the right amount of WfFTC. If we haven't paid you enough, we'll send you the extra. If we've paid you too much you'll need to pay back the extra amount.

Why choose a lump sum payment?Lump sum payments are based on your actual income so there's no possibility of an overpayment. Lump sum payments are processed from July onwards. If you receive income from sources other than salary or wages you'll need to file your Individual tax return (IR3) first.

What happens if I miss some WfFTC payments during the year?If we haven't paid you enough during the year, we'll send you a back payment after the end of the tax year (after you receive your personal tax summary or income tax notice of assessment).

Can I get a community services card when I register for WfFTC?After we've processed your registration, if your income is under the community services card limit, Work and Income will automatically send you either a community services card or a form to request one.

Why do I need to tell you about changes in my circumstances?Sometimes, after you register, your family circumstances change. If this happens, you must let us know immediately so we can work out your new entitlement. If you don't tell us about these changes you may be underpaid or overpaid.

We need to know about any of the following:• you get a different type of income, eg, change from salary or

wages to a student allowance, veteran's pension, or become self-employed

• a change in your weekly working hours • your estimated family income increases or decreases • you go from being a one-parent family to a two-parent family

or the other way round• a child becomes financially independent (eg, working an

average of 30 hours or more a week, receiving a student allowance, benefit or other government assistance)

• a child joins or leaves your family• your shared care arrangements change in any way • you or your spouse or partner are off work and you receive

accident compensation• you or your spouse or partner receive any of the other types of

income listed on page 6.

Do you have any end-of-year adjustments?We also need to know about any end-of-year adjustments to your income so that your final entitlement to Working for Families tax credits can be calculated. These are:• depreciation recovered on the sale of a building used in

business and/or rental activity• main income equalisation scheme refunds• income from a retirement savings or superannuation scheme

PIE• attributed income of a major shareholder, or a child, in a close

company.

You can update any changes quickly and easily through your myIR online services account at www.ird.govt.nz or by calling us on 0800 227 773.

Working for FamiliesMany families may also be entitled to extra help with housing and childcare costs from Work and Income. These entitlements are available to people who are working, as well as those receiving a benefit.

Assistance with housing costs-an accommodation supplement is available to help with rent, board or mortgage costs.

Help with childcare costs-childcare and out-of-school care and recreation (OSCAR) subsidies are available to help with childcare costs.

To find out if you're eligible, go to www.workingforfamilies.govt.nz or call Working for Families on 0800 774 004.

More than six children

IR835May 2018

Use this form if you are entitled to receive Working for Families Tax Credits for more than six children.Complete the “children” section on the FS 1 registration form with details of your first six children. Use this form to give the details of all additional children.

Print your own IRD number here (8 digit numbers start in the second box. )

Children’s details

First name Date child started living with you (if different from date of birth) IRD number Payment*Date of birth

Surname


Surname


Surname


Surname


Surname


Surname


Surname


Surname

* Please tick the box next to your child’s details if you receive any of the following payments for them: – orphan’s or unsupported child’s benefit – foster care board payments from Oranga Tamariki—Ministry for Children. Note: You may be eligible for the in-work tax credit and Best Start tax credit for children you receive these payments for, but you can’t receive

the other WfFTC payments.

BLANK

IR836February 2017

Shared care detailsPlease note: If you share the care of your child, to qualify for Working for Families Tax Credits, the arrangement must be in place for at least four months and you need to have your child in your care on average, at least one-third of that time. This is the equivalent of 122 days per year or 5 days every fortnight.

Print your own IRD number here (8 digit numbers start in the second box. )

Please use the space provided on the other side of this form to give us details about your shared care arrangements. Providing detailed information helps us to process your application faster. We’d like information that includes descriptions of:

the normal care arrangements during the school term, including the days of the week and the usual drop-off and pick-up timesthe care arrangements for school holidays and public holidaysthe way decisions are made about the child/children’s daily care and activities, for example:- who plans the child/children’s leisure activities- who takes them to school/preschool- who makes the decisions about their education and healthcare- who pays for their expenses.

If you have any written information or evidence which may help us, please attach copies of them to this application. For example:court documentsa written agreement signed by you and the other carer of the child/children (or both of you can sign this IR836 form agreeing the information is correct)information from a third party who knows about your shared care arrangement, for example, your child/children’s school or preschool or your family doctorany other documentation which may support your application.


First names Surname Date of birth Date you started sharing care

Child’s IRD number

Print the full name and telephone number of the person you share the care of your child with

( )Full name Phone number













Please provide the information requested on the front page here:

Sign this form to agree that the information provided is true and correct.

You Other carer/carers

DateSignature DateSignature

DateSignature

DateSignature

DateSignature

The level of care required to be a recognised carer for child support is different to the one we use for Working for Families Tax Credits shared care. Please make sure you advise Child Support about your shared care arrangements using myIR secure online services.

Please provide the information requested on the front page here:

Sign this form to agree that the information provided is true and correct.

You Other carer/carers

DateSignature DateSignature

DateSignature

DateSignature

DateSignature

The level of care required to be a recognised carer for child support is different to the one we use for Working for Families Tax Credits shared care. Please make sure you advise Child Support about your shared care arrangements using myIR secure online services.

Family details for the year 1 April 2017 - 31 March 2018

IR837February 2018

Print your own IRD number here (8 digit numbers start in the second box. )Complete the sections that apply to you.Remember, once we’ve worked out your Working for Families Tax Credits (WfFTC) eligibility we’ll also send you and/or your spouse or partner an income tax account with any refund due or tax to pay.

Spouse or partner (and/or ex-spouse or ex-partner details)

Full nameDate you started living with your spouse or partner

Date you separated from your spouse or partner Spouse or partner’s IRD number


Full name Date of birth

Date child started living with you (if different from date of birth)

IRD number Payment* see below

* Please tick the box next to your child’s details if you received any of the following payments for them: – orphan’s or unsupported child’s benefit – foster care allowance (board payments from Oranga Tamariki—Ministry for Children).

You may be eligible for in-work tax credit for children you receive these payments for. However, you are not able to claim any other Working for Families Tax Credits for them.

Shared care details If you shared the care of a child/children, eg, with an ex-spouse or ex-partner, you qualify for WfFTC if the arrangement was in place for four months or more and the child/children was/were in your care for at least one-third of the time. This is the equivalent of 122 days a year or five days every fortnight.

We need confirmation of the shared care arrangement from the other person who shared the care of your child/children. If you attach a letter (or other documents) signed by both parties involved in the care of the child/children, we’ll be able to process your application faster.

Child’s full name Date of birthDate you started sharing care

Date you stopped sharing care

Number of days in your care

Tick here if you had more than one period of shared care during the year

Print the full name of the person you share the care of your child with

Child’s full name


Child’s full name


Family income• Salary and wages

If you or your spouse or partner received income from salary and wages, we’ll use the details sent to us by your employer(s) each month.• Business income

If you or your spouse or partner haven’t filed an Individual tax return (IR3) for the 2018 tax year, you’ll need to send us this/these before we can calculate your WfFTC entitlement.Note: If you run a business which makes a loss, for WfFTC purposes you can’t offset that loss against any other income you earn. It just counts as “nil”.

• Child support

Payments through Inland Revenue

If you or your spouse or partner paid and/or received child support from Inland Revenue please tick the appropriate box.

You Spouse

Note: Any child support paid and/or received through Inland Revenue by you and your spouse or partner will be included in your family income.

Payments by private arrangement

Annual amount of child support you or your spouse or partner received by private arrangement.

Annual amount of child support you or your spouse or partner paid by private arrangement.

00$

00$

00$

00$• Accident compensation (before tax)

If you or your spouse or partner received accident compensation payments from 1 April 2017 to 31 March 2018, please enter the start and stop dates of the payments and amounts received.

00$ 00$

Day Month Year Day Month Year

You Start Stop Spouse or partner Start Stop Tick this box if you or your spouse or partner are receiving accident compensation because of incapacity, suffered before 1 January 2006, due to personal injury by accident.

You Spouse or partner

If the compensation was paid by your or your partner’s employer, tick here.

You Spouse or partner

If you or your spouse or partner have received accident compensation for more than one period of three months or more, print the number of times here.

You Spouse or partner • Other types of income we need to know about

If you have received any of the following income types please complete an Adjust your income (IR215) form.

– attributable trustee income - certain pensions and annuities – attributable fringe benefits - tax-exempt income – other payments - tax-exempt overseas pensions – passive income of children - income of non-resident spouse or partner – distributions from your retirement savings scheme or superannuation scheme – employer-provided motor vehicles - salary exchanged for use – vouchers and other short-term charge facilities - provided by employer – non-locked-in portfolio investment entity (PIE) income – income equalisation main scheme deposits – retirement savings scheme contributions.

There are other adjustments that may need to be made to your family income:

– depreciation recovered on sale of buildings used in business and/or rental activity – main income equalisation scheme refunds – income from a retirement savings or superannuation scheme PIE – attributed income of a major shareholder, or a child, in a close company.

The IR215 forms are available from our website www.ird.govt.nz or you can order copies by calling 0800 257 773.

To find out more information on these income types (including examples), please go to our website (search keywords: adjust your income).

• Hours of work

Eligibility for in-work tax credit and minimum family tax credit is determined by your family income, working hours and number of children in your care.

– In a single-parent family, you need to work 20 hours or more a week. – In a two-parent family, your combined hours of work need to total 30 hours or more a week.

Does your family meet these requirements? Yes No

If you are a major shareholder working full-time without pay for your close company which earns gross income, please tick this box if it applies to you.

Show the date you and/or your spouse or partner started or stopped working the required hours. If the start date is on or before 1 April 2017, enter 01 04 17.

Day Month Year Day Month Year

You Start Stop Spouse or partner Start Stop

If you and/or your spouse or partner had more than one period of working the required hours, print the total number of times here. You Spouse or partner

If your family income after tax was under $23,816 and you worked the required hours for salary and wages, please tick here. Yes

For more information about completing this form please refer to the notes at the foot of the Working for Families Tax Credits registration (FS1) form.

1

IR595July 2017

IRD number application - resident individualComplete this form unless you are a non-resident or an offshore person (see notes page). If you are, use the IRD number application - non-resident/offshore individual (IR742)

To apply for an IRD number for you or for a child in your care

1. Use the applicant checklist on page 2, complete the form on page 3 and sign the declaration on page 4. Take the form with current supporting documents (documents that have not expired), for an “In person verification” to an authorised Inland Revenue agent. These are:

• Automobile Association (AA) Driver Licensing Agents • PostShops

2. You must provide one original document from Category A, and one original document from Category B with your application, as well as a legible photocopy of each of your documents.

Category A documents

• Full New Zealand birth certificate issued on or after 1 January 1998 • New Zealand passport* • Overseas passport* (with New Zealand residence visa granted by Immigration New Zealand) • New Zealand emergency travel document • New Zealand firearm or dealer’s licence • New Zealand refugee travel document • New Zealand certificate of identity (issued by Department of Labour or Department of Internal Affairs) • New Zealand citizenship certificate

* If you are providing a passport please photocopy the pages showing your photo, name and New Zealand residency class visa granted by Immigration New Zealand.

Category B documents

• New Zealand driver licence • New Zealand 18+ card • New Zealand student photo identification card • A letter confirming registration as a student in New Zealand** • An “offer of employment” letter from your employer, on their company letterhead with start date of employment** • International Drivers’ Permit (issued by a member country of the UN Convention on Road Traffic) • Overseas Drivers’ Licence (accompanied by an English translation completed by an LTNZ authorised translator, if not already in English)

** If this document is used you must provide a document from category A that contains a photo.

If you’re not able to provide the required documents from category A and category B, please call us on 0800 227 774 to discuss your options.

3. If the documents you provide are in another name, you must provide an original document that confirms how your name was changed, eg, marriage certificate, deedpoll, change of name certificate, civil union certificate, and a legible photocopy of that document.

4. If you are applying for a child who is in your care and they are under 16, you must provide:

For the child

• One original category A or B document and a legible photocopy For you

• Full proof of your own identity—see 2 above. • An original document and legible photocopy which shows the relationship between you and the child, if not already shown in the

category A document for the child, eg, - a New Zealand full birth certificate issued on or after 1 January 1998 for the child - court documents showing child and caregiver names, eg, adoption papers, parenting orders, guardianship orders - a Statutory declaration (IR595D)—you can download this from www.ird.govt.nz

Note: If you’re the parent of a new baby and you haven’t registered their birth yet, you can apply for your baby’s IRD number at the same time as you complete the birth registration form. You don’t need to complete this form or provide verification at an authorised agent if you do this.

5. The completed application form will be kept by the person who verifies the application. They will forward the application to Inland Revenue. You will receive your IRD number within 8-10 working days of Inland Revenue receiving your application. To receive your IRD number through email and text message please ensure to provide consent at Question 8b.

2

Notes Complete each part of form marked ■An offshore person is someone who:• is a New Zealand citizen and has been overseas for the past three years or more continuously, or• doesn’t have a New Zealand residency visa granted by Immigration New Zealand, or• has a New Zealand residency class visa and has been overseas for the last twelve months continuously.

Question 1 - children under 16• If you’re applying on behalf of a child, the IRD number shown here must belong to the person who will be providing the relevant documents

identifying their relationship to the child.• If you’re making the application on behalf of a child for Working for Families Tax Credits, the IRD number shown here must belong to the principal

childcarer.

Question 2 - applicant information• If you’re completing the application for a child, enter the child information in this section.• If you’re completing the application for yourself, enter your information in this section.• If you’re using a preferred name, which is different from your given name, you must provide a document confirming your preferred name.

Question 7 - address information• Residential addressPlease show a physical address, not a PO Box number or private bag. If you have a rural address, write the property and/or rural road name on line 1 and the rural delivery (RD) number and town on line 2.If you want your correspondence sent overseas please show the address you want it sent to.• Postal address - complete only if it’s different from the residential address. If not a street address show one of the following: - PO Box - private bag Line 1 - PO Box number Line 1 - private bag number Line 2 - box lobby Line 2 - box lobbyDon’t show your tax agent’s address here.

Question 8 - Contact information - ConsentBy ticking the box at Question 8b you agree to receive your new IRD number by email. If you provided a mobile phone number, you will also receive a text message with your new IRD number. Inland Revenue will take all reasonable steps to reduce any risk of unauthorised access or release of confidential information. If you don’t provide consent, your IRD number will be mailed to the postal address you provided.

Question 9 - temporary tax exemption on foreign income (complete this question if you continue to receive income from overseas)You qualify for a temporary tax exemption on certain foreign income for four calendar years (up to 49 months) if you meet both these requirements:• You qualified as a tax resident in New Zealand on or after 1 April 2006.• You haven’t been a New Zealand tax resident at any time in the past 10 years prior to your arrival date in New Zealand.

Please note:• You can only claim this exemption once.• You can’t receive Working for Families Tax Credits while your foreign income is tax exempt.

For more information on temporary tax exemption on foreign income, go to www.ird.govt.nz

Nominated personsWe can’t discuss your tax affairs with anyone except you. However, you can nominate someone else to do this for you and have access to your Inland Revenue records once you have received your IRD number.You’ll still be responsible for your own tax affairs, so you’ll need to make sure any returns are filed and tax is paid by the due date.For more information, or to nominate someone to act on your behalf, complete an Elect someone to act on your behalf (IR597) form. You can get this from www.ird.govt.nz or by calling 0800 257 773 (remember to have your IRD number with you).

Applicant checklist

Have you:• provided a current category A original document and photocopy/s?

• provided a current category B original document and photocopy/s?

• provided current photocopies of any additional documents?

• provided linking documentation for child?

• completed your part of the application form?

• signed the application?

Please tear off this portion after you’ve had identity verified in person and keep it for your records.

2

Notes Complete each part of form marked ■An offshore person is someone who:• is a New Zealand citizen and has been overseas for the past three years or more continuously, or• doesn’t have a New Zealand residency visa granted by Immigration New Zealand, or• has a New Zealand residency class visa and has been overseas for the last twelve months continuously.

Question 1 - children under 16• If you’re applying on behalf of a child, the IRD number shown here must belong to the person who will be providing the relevant documents

identifying their relationship to the child.• If you’re making the application on behalf of a child for Working for Families Tax Credits, the IRD number shown here must belong to the principal

childcarer.

Question 2 - applicant information• If you’re completing the application for a child, enter the child information in this section.• If you’re completing the application for yourself, enter your information in this section.• If you’re using a preferred name, which is different from your given name, you must provide a document confirming your preferred name.

Question 7 - address information• Residential addressPlease show a physical address, not a PO Box number or private bag. If you have a rural address, write the property and/or rural road name on line 1 and the rural delivery (RD) number and town on line 2.If you want your correspondence sent overseas please show the address you want it sent to.• Postal address - complete only if it’s different from the residential address. If not a street address show one of the following: - PO Box - private bag Line 1 - PO Box number Line 1 - private bag number Line 2 - box lobby Line 2 - box lobbyDon’t show your tax agent’s address here.

Question 8 - Contact information - ConsentBy ticking the box at Question 8b you agree to receive your new IRD number by email. If you provided a mobile phone number, you will also receive a text message with your new IRD number. Inland Revenue will take all reasonable steps to reduce any risk of unauthorised access or release of confidential information. If you don’t provide consent, your IRD number will be mailed to the postal address you provided.

Question 9 - temporary tax exemption on foreign income (complete this question if you continue to receive income from overseas)You qualify for a temporary tax exemption on certain foreign income for four calendar years (up to 49 months) if you meet both these requirements:• You qualified as a tax resident in New Zealand on or after 1 April 2006.• You haven’t been a New Zealand tax resident at any time in the past 10 years prior to your arrival date in New Zealand.

Please note:• You can only claim this exemption once.• You can’t receive Working for Families Tax Credits while your foreign income is tax exempt.

For more information on temporary tax exemption on foreign income, go to www.ird.govt.nz

Nominated personsWe can’t discuss your tax affairs with anyone except you. However, you can nominate someone else to do this for you and have access to your Inland Revenue records once you have received your IRD number.You’ll still be responsible for your own tax affairs, so you’ll need to make sure any returns are filed and tax is paid by the due date.For more information, or to nominate someone to act on your behalf, complete an Elect someone to act on your behalf (IR597) form. You can get this from www.ird.govt.nz or by calling 0800 257 773 (remember to have your IRD number with you).

Applicant checklist

Have you:• provided a current category A original document and photocopy/s?

• provided a current category B original document and photocopy/s?

• provided current photocopies of any additional documents?

• provided linking documentation for child?

• completed your part of the application form?

• signed the application?

Please tear off this portion after you’ve had identity verified in person and keep it for your records.

3

IR595August 2016

IRD number application - resident individual

Children under 16

1. ■ If you are applying for a child, print your own IRD number here.

(8 digit numbers start in the second box. )

Applicant information

2. ■ Name of applicant as shown on identity documents

First name(s)

Surname

■ Title Mr Mrs Miss Ms Other

Preferred name First name(s)

(refer to notes page) Surname

3. ■ Date of birth Day Month Year

4. ■ Please tick to show if you are: applying for an IRD number requesting confirmation of your IRD number

5. Previous name First name(s)

(maiden name, known as, change of name) Surname

Address information

7. ■ Residential address (not a PO Box or private bag number)

Street address

Suburb or RD Town or city Country Postcode

■ Current postal address (only if it’s different from your home or street address)

Street address


■ Previous address (this will help us to confirm your IRD number if one may have been issued previously)

Street address


8a. ■ Contact information

Mobile Daytime Evening

Email

8b. ■ ConsentFor the purposes of this application, I consent to receiving my IRD number by email or text message, or both, depending on the contact information I provided. I acknowledge that Inland Revenue will take all reasonable steps to reduce any risk of unauthorised access or release of confidential information but can’t guarantee emails won’t be intercepted or read while in transit.

OFFICE USE ONLY

IRD number issued/confirmed

• Please read the Notes section before you complete this application • Please complete this application using capital letters—don’t use abbreviations • Please complete application in blue and/or black pen.

4

Tax exemption (refer to notes page before answering)

9. ■ Do you qualify for a temporary tax exemption on foreign income? Yes No

If “Yes”, please print date of arrival in New Zealand. Day Month Year

Privacy

Meeting your tax obligations means giving us accurate information so we can assess your liabilities or your entitlements under the Acts we administer. We may charge penalties if you don’t.We may also exchange information about you with:

• some government agencies • another country, if we have an information supply agreement with them • Statistics New Zealand (for statistical purposes only).

If you ask to see the personal information we hold about you, we’ll show you and correct any errors, unless we have a lawful reason not to. Call us on 0800 377 774 for more information. For full details of our privacy policy go to www.ird.govt.nz (search keyword: privacy).

Declaration - please read carefully before signing

I declare that the information in this form is true and correct.I authorise Inland Revenue to contact any agency that issued a document I have used in support of this application, to verify the details of that document for the purpose of this application.I have read the privacy statement above before signing this declaration.

■ Signature ■ Date Day Month Year

Please complete the applicant checklist on page 2.DO NOT post your application to Inland Revenue. Take this form with current supporting documents to a verifier.

Verifier use only

Information verified byPrint name Name of organisation and branch

Date Day Month Year

Documents providedAdult Category A Yes No Child Category A Yes No

Category B Yes No Category B Yes No

Category C Yes No Linking document Yes No(IRD verifier only - if Yes, please note reason Cat.C has been accepted)

Urgent Yes No (if yes, please note the reason why urgent)

Notes

Identified by interview: (tick if applicable) Date interviewed

Stamp

Day Month Year

BLANK INSIDE BACK COVER

4

Tax exemption (refer to notes page before answering)

9. ■ Do you qualify for a temporary tax exemption on foreign income? Yes No

If “Yes”, please print date of arrival in New Zealand. Day Month Year

Privacy

Meeting your tax obligations means giving us accurate information so we can assess your liabilities or your entitlements under the Acts we administer. We may charge penalties if you don’t.We may also exchange information about you with:

• some government agencies • another country, if we have an information supply agreement with them • Statistics New Zealand (for statistical purposes only).

If you ask to see the personal information we hold about you, we’ll show you and correct any errors, unless we have a lawful reason not to. Call us on 0800 377 774 for more information. For full details of our privacy policy go to www.ird.govt.nz (search keyword: privacy).

Declaration - please read carefully before signing

I declare that the information in this form is true and correct.I authorise Inland Revenue to contact any agency that issued a document I have used in support of this application, to verify the details of that document for the purpose of this application.I have read the privacy statement above before signing this declaration.

■ Signature ■ Date Day Month Year

Please complete the applicant checklist on page 2.DO NOT post your application to Inland Revenue. Take this form with current supporting documents to a verifier.

Verifier use only

Information verified byPrint name Name of organisation and branch

Date Day Month Year

Documents providedAdult Category A Yes No Child Category A Yes No

Category B Yes No Category B Yes No

Category C Yes No Linking document Yes No(IRD verifier only - if Yes, please note reason Cat.C has been accepted)

Urgent Yes No (if yes, please note the reason why urgent)

Notes

Identified by interview: (tick if applicable) Date interviewed

Stamp

Day Month Year