What is IR413 Home-based childcare worksheet 2026?
Home-based childcare educators are self-employed, so they pay tax on what they earn from childcare. Instead of keeping every receipt for household running costs, they can use Inland Revenue's standard costs: a variable cost for each hour of care and fixed amounts for administration and the use of their home.
The IR413 for the 2026 year uses $4.70 an hour for variable standard costs (electricity and fuel, food, wear and tear, outings, laundry, resources, equipment, first aid supplies and so on) and an administration rebate of $460.00. Educators who worked the whole year claim the full fixed amounts; only those who started or stopped part-way through the year apportion them by weeks.
FileIt fills in the worksheet for you: enter your monthly income and hours, the weeks you provided care, your home's purchase price or rent and any accommodation supplement, and your additional costs. FileIt adds up the totals and works through the worksheet's own formula to your taxable income. You keep the worksheet with your records.
- Tax year
- 1 April 2025 to 31 March 2026
- Variable standard cost
- $4.70 an hour
- Administration rebate
- $460.00 a year (apportioned by weeks only for a part year)
- Tax for 2026 due
- 9 February 2027, as the worksheet says
- Sent to Inland Revenue?
- No, it's a worksheet you keep
- Edition
- IR413 June 2026
Who needs to fill out IR413 Home-based childcare worksheet 2026?
- Home-based childcare educators caring for children in their own home or a home they rent.
- Educators who want to use the standard-cost method instead of actual costs.
- Educators who started or stopped during the year and need to apportion the fixed costs.
When to use IR413 Home-based childcare worksheet 2026
- After 31 March 2026, to work out the taxable income from childcare for the 2026 tax year.
- Before you file your income tax return, which takes the taxable income.
- If your costs come out higher than your income, to decide whether you need to file at all.
What you need before you start
- Your childcare income for each month from April 2025 to March 2026.
- The hours of care you provided each month.
- The number of weeks you provided care (52 for a full year).
- Your home's purchase price, or your yearly rent, and any Work and Income accommodation supplement.
- Receipts for additional costs such as ACC levies and first aid training.
What’s on IR413 Home-based childcare worksheet 2026
The 2026 edition has 2 pages. FileIt asks for it in 7 parts:
- A Gross income received for childcareHome-based educator
- B Hours of childcareHome-based educator
- Deductions: standard costsHome-based educator
- Accommodation — own homeHome-based educator
- Accommodation — rental homeHome-based educator
- F Additional costsHome-based educator
- Full calculation and taxable incomeHome-based educator
How to fill out IR413 Home-based childcare worksheet 2026, step by step
1 Income and hours
Enter the gross childcare income and the hours for each month. FileIt totals them as A and B.
2 Variable and admin costs
FileIt works out C (B times $4.70) and D (the $460.00 admin rebate divided by 52 and multiplied by your weeks).
3 Accommodation
Choose your own home or a rental. FileIt applies the worksheet's formula (4% of the purchase price or the yearly rent, less the accommodation supplement, times 0.50, times 0.3333, then apportioned by weeks) to give E.
4 Additional costs
Enter your additional costs, such as ACC levies and required training, as F.
5 Taxable income
FileIt subtracts C, D, E and F from your income in the full calculation on page 2.
Common mistakes to avoid
- Apportioning the fixed costs when you worked the whole year. Only educators who started or stopped part-way through do that.
- Leaving out the accommodation supplement from Work and Income.
- Claiming additional costs without keeping the receipts.
- Offsetting a childcare loss against other income. The worksheet says you can't.
After you fill it out
Use the taxable income in your income tax return, and keep the worksheet with your records.
If the standard costs are more than your income and you aren't filing, tell Inland Revenue. The worksheet says you may get a $50 late filing penalty if you don't.
The taxable income is also liable for the ACC earner's account and self-employed levies.
Fill out IR413 Home-based childcare worksheet 2026 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 — 53 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.
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 IR413 Home-based childcare worksheet 2026 now — it’s freeIR413 Home-based childcare worksheet 2026: frequently asked questions
Do I send the IR413 to Inland Revenue?
No. It's a worksheet for working out your taxable income. You keep it with your records and put the taxable income in your tax return.
What do the standard costs cover?
The variable standard costs cover things like electricity and fuel, food, wear and tear, outings and transport, laundry, educational resources, modifications, equipment and first aid supplies. The administration costs are a separate $460.00 rebate.
What if my costs are more than my income?
You don't have to file a return unless there's another reason to. If you do file, the childcare income is declared as nil and the loss can't be used against other income.
When is the tax due?
The worksheet says tax for 2026 is due by 9 February 2027.
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/ir400---ir499/ir413/ir413.pdf
- Official instructions and guidance: https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/home-based-childcare
- Edition shown on this page: IR413 June 2026 — 2026 tax year (1 April 2025 to 31 March 2026) (checked 2026-10-25).
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 2026-10-25.