What is IR116 (child support change of circumstances)?
New Zealand child support depends on who cares for each child and for how many nights, and on the other children each parent supports. When those things change, Inland Revenue needs to know so it can reassess what's paid or received. You can report changes in myIR or by phone; the IR116 is the paper form.
It has three parts. First, children who have left your care or no longer qualify for child support, with the reason. Second, dependent children now living with you: children you're the parent of but don't pay or receive child support for, which Inland Revenue takes into account when working out your child support. Third, changes to care details, where you give the nights each carer has the child. A final panel is for anything else that helps Inland Revenue work out care levels, such as different arrangements in the school holidays.
FileIt fills in the November 2021 edition of the IR116 for you. It prints names with macrons and accents correctly, puts 8-digit IRD numbers in the right boxes, keeps each child's dates on the right page, and wraps your extra information onto the form's ruled lines. The finished PDF is saved to your FileIt vault, ready to sign and post.
- Who fills it
- A parent or carer in a New Zealand child support arrangement
- When
- A child leaves your care or stops qualifying, a dependent child joins you, or care arrangements change
- Sent to
- Child Support, PO Box 39010, Wellington Mail Centre, Lower Hutt 5045
- Other ways
- myIR ('Child support change of circumstances') or by phone
- Children per part
- Up to 3; attach a sheet for more
- Edition
- IR116 November 2021
Who needs to fill out IR116 (child support change of circumstances)?
- Parents and carers whose child has left their care, moved overseas, entered a relationship, become financially independent, left school at 18, or died.
- Parents with a new dependent child living with them, such as a new baby with a new partner.
- Parents and carers whose shared-care arrangements have changed, for example a child now spends more nights with the other parent.
- Non-parent carers such as grandparents whose level of care has changed.
When to use IR116 (child support change of circumstances)
- When a qualifying or dependent child leaves your care or no longer qualifies for child support.
- When a dependent child comes to live with you. The child must already have an IRD number; apply with an IR595 if they don't.
- When the number of nights a child spends with each carer changes. The form's notes say care is recognised for a parent with at least 103 nights a year, and for a non-parent carer with at least 128.
- If you've got back together with the person you pay child support to or receive it from, Inland Revenue lists that as a change to tell them about too.
What you need before you start
- Your IRD number, name, address and contact details.
- Each child's name, IRD number and date of birth, and the date the change happened.
- For care changes: the number of nights each carer has the child, and whether that's per week, fortnight, month or year, plus the other carer's name.
- For a new dependent child: proof of date of birth (such as a full birth certificate or passport) and proof you're the parent (such as the child's full birth certificate, an adoption or paternity order, or a Family Court declaration of step-parentage).
- A copy of any agreement or court order about care arrangements.
What’s on IR116 (child support change of circumstances)
The 2021 edition has 6 pages. FileIt asks for it in 12 parts, and it is signed by Parent or carer:
- Your detailsParent or carer
- Child leaving your care or no longer qualifying (1 of 3)Parent or carer
- Child leaving your care or no longer qualifying (2 of 3)Parent or carer
- Child leaving your care or no longer qualifying (3 of 3)Parent or carer
- New dependent child living with you (1 of 3)Parent or carer
- New dependent child living with you (2 of 3)Parent or carer
- New dependent child living with you (3 of 3)Parent or carer
- Changing care details (1 of 3)Parent or carer
- Changing care details (2 of 3)Parent or carer
- Changing care details (3 of 3)Parent or carer
- Additional informationParent or carer
- DeclarationParent or carer
How to fill out IR116 (child support change of circumstances), step by step
1 Your details
Enter your IRD number, tick your title and give your name, address, phone numbers and email. The form notes that 8-digit IRD numbers start in the second box; FileIt places them there for you.
2 Children leaving your care or no longer qualifying
For each child, give their name, IRD number, date of birth and the date of change, and tick the reason: left care; in a marriage, civil union or de facto relationship; financially independent (working 30 hours or more a week on average, or getting a benefit or student allowance); 18 and left school before the end of the school year; no longer living in New Zealand and not a citizen (qualifying children only); or has died.
3 Dependent children
For each dependent child now living with you, give their details and say whether they're 18 (or turning 18 in the next 2 months) and still at a registered school, and whether they live with you full-time. If not, give the nights in your care, how often, and the other carer's name.
4 Changing care details
For each child whose care has changed, give their details, the nights in your care and how often, the other carer's name, and the other carer's nights and how often. Inland Revenue's online calculator at ird.govt.nz/childsupport can work out care levels; you can print it and attach it.
5 Additional information
Panel 14 is for anything that helps Inland Revenue work out care levels, such as different arrangements in the school holidays, patterns the options don't cover, or additional carers.
6 Declaration
Sign and date the declaration that, to the best of your knowledge, the information is true and correct.
Common mistakes to avoid
- Adding a dependent child who doesn't have an IRD number yet. The form says the request can't be accepted without one.
- Forgetting proof of date of birth and proof of parentage for a new dependent child.
- Listing a child as both qualifying and dependent. The notes say a child is one or the other, not both.
- Giving a number of nights without saying whether it's per week, fortnight, month or year.
- Not sending a copy of a care agreement or court order when there is one.
- Forgetting to sign the declaration.
After you fill it out
Print the form, sign and date it, and post it with any supporting documents to Child Support, PO Box 39010, Wellington Mail Centre, Lower Hutt 5045.
Inland Revenue updates your child support and sends updated payment letters, online if you're registered for myIR, otherwise by post.
Keep a copy with the children's records in your FileIt vault.
Fill out IR116 (child support change of circumstances) online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 122 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real Inland Revenue (Te Tari Taake) form, and let FileIt do any worksheet arithmetic.
- 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 IR116 (child support change of circumstances) now — it’s freeIR116 (child support change of circumstances): frequently asked questions
How do I tell Inland Revenue about a change in child support circumstances?
In myIR, by selecting 'Child support change of circumstances' in your child support account, by phone, or by posting the IR116 form to Child Support, PO Box 39010, Wellington Mail Centre, Lower Hutt 5045.
What is a dependent child for child support?
According to the form, a child you're the parent of, who is under 18 (or 18 and at school) and in your care, but who you don't pay or receive child support for. They can't be financially independent or living in a marriage, civil union or de facto relationship.
How many nights count as shared care?
The form's notes say care is recognised for a parent with at least 103 nights a year (2 nights a week, 28% of the time), and for a non-parent carer with at least 128 nights a year (5 nights a fortnight, 35%). Care of more than 263 nights a year is the only care counted.
What proof do I need for a new dependent child?
Proof of date of birth, such as a full New Zealand or overseas birth certificate, passport or citizenship certificate, and proof you're the parent, such as the child's full birth certificate, an adoption or paternity order, or the Family Court's declaration of step-parentage.
What if I have more than three children to tell them about?
Attach a separate sheet with their details, and put your name and IRD number at the top of each page.
Can I fill in the IR116 online?
Yes. FileIt's guided questions print your answers into Inland Revenue's official IR116 PDF, which is saved to your vault. You then sign it and post it.
Official sources
- Blank form (PDF), published by Inland Revenue (Te Tari Taake): https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir100---ir199/ir116/ir116-2021.pdf
- Official instructions and guidance: https://www.ird.govt.nz/child-support/changes-to-family-job-income/update
- Edition shown on this page: IR116 November 2021 (checked 2026-09-28).
FileIt is not affiliated with or endorsed by Inland Revenue (Te Tari Taake) 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 2026-09-28.