What is IR880D (PPL primary carer declaration)?
Paid parental leave in New Zealand isn't only for birth mothers. Someone who takes on permanent primary responsibility for the care, development and upbringing of a child under 6, such as an adoptive parent, a grandparent, a whāngai parent or a permanent guardian, can apply as the child's primary carer. Inland Revenue then needs evidence of the date you became the primary carer.
That evidence is normally a court order or a letter from Oranga Tamariki or the Ministry of Social Development. If you have neither, you make a statutory declaration on the IR880D instead. It's a one-page form under the Oaths and Declarations Act 1957: you state your details, the child's details and the date the child came into your care, and you sign it in front of an authorised person, such as a Justice of the Peace. The declaration is sent to Inland Revenue with your paid parental leave application.
FileIt fills in the June 2023 edition of the IR880D for you. It puts your IRD number in the right boxes, prints names with macrons and other accented letters correctly, and checks that the dates make sense. You then print it and sign it in person in front of the authorised person, who completes the 'Declaration taken by' part.
- Who fills it
- A primary carer applying for paid parental leave who isn't the child's birth mother
- When it's needed
- Only if you have no court order or Oranga Tamariki / MSD letter showing when you became the primary carer
- Signed
- In ink, in front of a person authorised to take statutory declarations (for example a Justice of the Peace)
- Sent
- To Inland Revenue with your paid parental leave application
- Child's age
- Paid parental leave is for a child under 6
- Edition
- IR880D June 2023
Who needs to fill out IR880D (PPL primary carer declaration)?
- Grandparents or other family members who have taken on permanent full-time care of a child under 6.
- Whāngai parents (matua whāngai) caring for a child under a customary arrangement.
- People caring for a child born through surrogacy, or others with permanent primary responsibility for a child, who have no court order or official letter confirming the date care began.
- It isn't for foster care, part-time care or temporary arrangements such as after-school childcare, which don't count as permanent primary responsibility.
When to use IR880D (PPL primary carer declaration)
- When you're applying to Inland Revenue for paid parental leave payments as a primary carer and Inland Revenue asks for evidence of when you became the child's primary carer.
- Only if you can't provide a court order (or a certified copy) or a letter from Oranga Tamariki or the Ministry of Social Development confirming that date.
- Birth mothers don't need this form.
What you need before you start
- Your IRD number.
- Your full legal name, residential address, occupation, date of birth and a contact phone number.
- The child's full legal name and date of birth.
- The names of the child's parents, if you know them.
- The date the child came into your care.
- An appointment with a person authorised to take statutory declarations, such as a Justice of the Peace, a lawyer, a registered legal executive, a notary public or a court registrar. Bring photo ID; the form is signed in front of them.
What’s on IR880D (PPL primary carer declaration)
The 2023 edition has 1 page. FileIt asks for it in 4 parts, and it is signed by Person making the declaration and Person taking the declaration:
- About youPerson making the declaration
- The childPerson making the declaration
- Making the declarationPerson making the declaration
- Person taking the declarationPerson taking the declaration
How to fill out IR880D (PPL primary carer declaration), step by step
1 Your IRD number and details
Enter your own IRD number at the top. The form notes that 8-digit numbers start in the second box, and FileIt places them there. Then give your full legal name, your current residential street address (your place of abode), your occupation, your date of birth and a contact number.
2 The child
By signing, you solemnly and sincerely declare that you have permanent primary responsibility for the care, development and upbringing of the child. Give the child's full legal name and date of birth, the names of the child's parents if known, and the day the child came into your care.
3 Making the declaration
Leave the signature blank. Your full name is printed again beside the signature line, and you can fill in the place and date you'll be declaring, or write them on the day. You sign in front of the authorised person, who then signs under 'Declaration taken by' and adds their full name and title or position (for example Justice of the Peace).
Common mistakes to avoid
- Signing before you meet the authorised person. The form says to complete and sign the declaration in front of the person taking it.
- Using this form when you have a court order or an Oranga Tamariki or MSD letter. In that case, send that document instead.
- Using it for foster care or temporary care, which isn't permanent primary responsibility.
- Giving a nickname instead of your full legal name, or the child's.
- Leaving off the date the child came into your care, which is the date your eligibility is based on.
- Forgetting that a false statutory declaration is an offence. The form warns it's punishable by up to three years' imprisonment.
After you fill it out
Print the form, take it to a Justice of the Peace or other authorised person, and sign it in front of them. They complete the 'Declaration taken by' section.
Send the signed declaration to Inland Revenue with your paid parental leave application. Applications are made in myIR, where you can provide supporting documents.
Keep a copy with the child's records in your FileIt vault.
Fill out IR880D (PPL primary carer declaration) 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 — 16 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 IR880D (PPL primary carer declaration) now — it’s freeIR880D (PPL primary carer declaration): frequently asked questions
Who can take my IR880D declaration?
The form lists a Justice of the Peace, a barrister and solicitor of the High Court, a registered legal executive (fellow of the NZILE), a notary public, a registrar or deputy registrar of the High Court, a district court, the Court of Appeal or the Supreme Court, a member of Parliament, and other government officers authorised to take statutory declarations.
Do I need the IR880D if I have a court order?
No. Inland Revenue accepts a court order (or certified copy) or documentation from Oranga Tamariki or the Ministry of Social Development confirming the date you became the primary carer. The IR880D is for when you can't provide those.
Can I fill in the IR880D online?
You can fill it in online with FileIt, which prints your answers into Inland Revenue's official PDF. You still sign it by hand in front of the authorised person.
Can a grandparent get paid parental leave?
Inland Revenue lists grandparents with permanent full-time care of a grandchild under 6 among the primary carers who may be eligible. If there's no official document showing when care began, the IR880D provides that evidence.
What if the child is 6 or older?
Paid parental leave is for a child under 6, so a child who was 6 or older when they came into your care doesn't qualify.
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/ir800---ir899/ir880d/ir880d-2023.pdf
- Official instructions and guidance: https://www.ird.govt.nz/paid-parental-leave/applications/apply
- Edition shown on this page: IR880D June 2023 (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.