Inland Revenue (Te Tari Taake), Child Support Edition IR105 November 2021 2 pages

IR105 — Child Support Prisoner and Hospital Patient Exemption Application

Inland Revenue's form for pausing child support or domestic maintenance payments during a long stay in prison or hospital.

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IR105 Child support prisoner / hospital exemption · Prisoner and hospital patient exemption - application
The official Inland Revenue (Te Tari Taake), Child Support form, edition IR105 November 2021 — blank
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IR105 Child support prisoner / hospital exemption (2021) Prisoner and hospital patient exemption - application — page 1 of 2
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Fill this form online Blank PDF from Inland Revenue (Te Tari Taake), Child Support

What is IR105 Child support prisoner / hospital exemption?

The IR105 asks Inland Revenue's Child Support team to exempt a paying parent from child support, or domestic maintenance, while they are in a New Zealand or overseas prison or hospital. To qualify, the stay has to be at least 13 weeks, and your only income must be investment income below the minimum amount of child support for the year, or a benefit paid at the hospital rate. Prison allowances don't count as income.

Timing matters. Prisoners have to apply while they are still in prison, and hospital patients have up to three months after leaving hospital. The form asks for your IRD number, name, date of birth, the address you lived at before going in, the facility's name, and what you expect to earn while you're there. An officer of the prison or hospital then confirms the key dates, such as remand, sentence, parole and release dates or admission and discharge dates, and adds the facility's official stamp.

FileIt walks you, or the person helping you, through each part, prints the answers into Inland Revenue's official PDF and fits your IRD number and dates into their boxes. If someone with your authorisation is completing it, FileIt fills in their part too. The finished form is kept in your FileIt vault. FileIt doesn't send it: you post it, email it from overseas, or attach it to a myIR message to Child Support.

Who applies
A paying parent in prison or hospital for at least 13 weeks
Deadline
While in prison, or within 3 months of leaving hospital
Confirmed by
An officer of the prison or hospital, with an official stamp
Sent to
Child Support, PO Box 39010, Wellington Mail Centre, Lower Hutt 5045
Online instead
A myIR message to Child Support with the IR105 attached
Edition
IR105 November 2021

Who needs to fill out IR105 Child support prisoner / hospital exemption?

  • Paying parents serving a prison sentence, or on remand, in New Zealand or overseas.
  • Paying parents in hospital or a rehabilitation facility for 13 weeks or longer.
  • People paying domestic maintenance through Inland Revenue who are in prison or hospital.
  • Family members or others with written authorisation, completing the form for someone who can't.

When to use IR105 Child support prisoner / hospital exemption

  • As soon as you know you will be in prison for at least 13 weeks, and before you are released.
  • During a hospital stay of at least 13 weeks, or within three months of leaving hospital.
  • Once your only income will be investment income or a benefit paid at the hospital rate.

What you need before you start

  • Your IRD number.
  • Your full name and date of birth.
  • The address you lived at before going into prison or hospital.
  • The name of the prison or hospital.
  • What you expect to earn while there, from investments or other sources, with the source of each.
  • An officer of the facility to confirm the dates and stamp the form.
  • If someone is completing it for you: a copy of their authorisation to attach.

What’s on IR105 Child support prisoner / hospital exemption

The 2021 edition has 2 pages. FileIt asks for it in 5 parts, and it is signed by Liable parent (in prison or hospital) and Authorised person and Prison or hospital officer:

  1. 1-4 Your details (the liable parent)Liable parent (in prison or hospital)
  2. What you expect to earn while in prison or hospitalLiable parent (in prison or hospital)
  3. DeclarationLiable parent (in prison or hospital)
  4. Authorised personAuthorised person
  5. To be completed by an officer of the prison or hospitalPrison or hospital officer

How to fill out IR105 Child support prisoner / hospital exemption, step by step

1 Your IRD number, name and date of birth

Give your IRD number and your name as Inland Revenue knows it. FileIt starts an 8-digit IRD number in the second box, as the form asks.

2 Your address and the facility

Enter the address you had before going into prison or hospital, and the name of the prison or hospital you're in now.

3 Expected income

Tell Inland Revenue what you expect to earn while you're in prison or hospital, from investments and from anything else, with the source of each. Write nil if you expect none.

4 Declaration

Sign and date to confirm the information is true and correct. Inland Revenue says no signature is needed if you send the form in myIR.

5 Authorised person

If you can't complete and sign the form yourself, an authorised person can. They give their full name, sign and date it, and attach a copy of their authorisation.

6 Prison or hospital officer

The officer fills in the relevant dates: remand start, sentence start or next court date, parole eligibility and statutory release for prisoners, or admission, expected discharge and actual discharge for patients. They print their name and title, sign, and stamp the form.

Common mistakes to avoid

  • Waiting until after release. Prisoners must apply while still in prison.
  • Missing the three-month window after leaving hospital.
  • Leaving the expected income boxes empty. Write nil if you expect nothing.
  • Sending it without the prison's or hospital's official stamp.
  • Forgetting to attach a copy of the authorisation when someone else completes the form.

After you fill it out

Print the form from FileIt, sign it (unless you'll send it through myIR), and have an officer of the prison or hospital complete their part and stamp it.

Post it to Child Support, PO Box 39010, Wellington Mail Centre, Lower Hutt 5045, email it to [email protected] if you're completing it overseas, or attach it to a myIR message to Child Support.

If the exemption is accepted, Inland Revenue sends an updated child support to pay letter. If it's declined, they write to tell you why.

Contact Inland Revenue as soon as you leave prison or hospital, or if you start earning income other than investments or a hospital-rate benefit, because the exemption ends.

Fill out IR105 Child support prisoner / hospital exemption online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 26 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Inland Revenue (Te Tari Taake), Child Support form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start IR105 Child support prisoner / hospital exemption now — it’s free

IR105 Child support prisoner / hospital exemption: frequently asked questions

Do I have to pay child support while in prison in New Zealand?

You can apply for an exemption with the IR105 if you'll be in prison for at least 13 weeks and your only income is investment income below the minimum amount of child support, or a benefit at the hospital rate. Inland Revenue decides each application.

Does release-to-work income affect the exemption?

The form says the exemption ends if you earn any income other than investment income or a benefit paid at the hospital rate. Talk to Inland Revenue about any wages you expect.

Can someone fill in the IR105 for me?

Yes. An authorised person can complete and sign it on your behalf and must attach a copy of the authorisation. An officer of the prison or hospital can also help.

Do I need to sign the IR105?

On paper, yes. Inland Revenue says you don't need to sign it when you send it as a myIR message to Child Support.

Does FileIt send the form to Inland Revenue?

No. FileIt fills the official PDF for you to print, get stamped and send yourself.

Official sources

FileIt is not affiliated with or endorsed by Inland Revenue (Te Tari Taake), Child Support or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

Fill out IR105 Child support prisoner / hospital exemption online