IR9 Club or Society Tax Return 2026 NZ: Fill In Online

What is IR9 Clubs or societies return 2026?

Clubs and societies that have taxable income file an IR9 each year. The return takes one of three routes to the club's net income: question 12 for friendly societies, question 13 for exempt bodies such as amateur sports clubs and charitable societies whose income isn't fully exempt, and question 14 for all other clubs and societies, with the income tax deduction for non-profit bodies.

The 2026 IR9 covers 1 April 2025 to 31 March 2026. The form says to send it by 7 July 2026 unless there's an extension of time or a non-standard balance date, and to pay any tax by 7 February 2027 (or see the guide if you use a tax agent). Attach an IR10 financial statements summary or a set of accounts, and post it to Inland Revenue, PO Box 39090, Wellington Mail Centre, Lower Hutt 5045.

FileIt fills in Inland Revenue's own 2026 IR9. It adds up the residential, total, net and taxable income boxes, then works the tax calculation from the tax you enter in Box 20 down to the residual income tax, the refund or tax to pay and the balance to be refunded, ticking credit, debit, refund or tax to pay for you.

Income year: 1 April 2025 to 31 March 2026
Who files: Clubs and societies with taxable income
Due: 7 July 2026, unless there's an extension of time or a non-standard balance date
Tax to pay: By 7 February 2027 (see the guide if you use a tax agent)
Attach: An IR10 financial statements summary or a set of accounts
Posted to: Inland Revenue, PO Box 39090, Wellington Mail Centre, Lower Hutt 5045
Edition: IR9 2026 (March 2026)

Who needs to fill out IR9 Clubs or societies return 2026?

Incorporated and unincorporated clubs and societies with taxable income.
Friendly societies, credit unions and associations of credit unions with business carried on with non-members.
Sports, racing and charitable clubs whose funds are available for members' private benefit, or whose income isn't exempt.
Treasurers, secretaries or presidents signing on the organisation's behalf.

When to use IR9 Clubs or societies return 2026

After 31 March 2026, once the year's accounts are finished.
By 7 July 2026, unless there's an extension of time or a non-standard balance date.
Use the 2026 IR9 for 1 April 2025 to 31 March 2026 only. A new return is published each year.

What you need before you start

The club's IRD number, postal and street addresses, phone and bank account number.
Whether the club is incorporated (different tax rates apply).
The year's financial statements, or an IR10 summary.
Interest, dividend and Māori authority statements, and any residential property figures.
The 2026 IR9 guide, to work out the tax on taxable income and the 2027 provisional tax.

What’s on IR9 Clubs or societies return 2026

The 2026 edition has 5 pages. FileIt asks for it in 9 parts, and it is signed by Club or society:

Club or society details (boxes 1–9)Club or society
10 Residential propertyClub or society
11 Taxable property salesClub or society
12–14 Income: friendly societies, exempt bodies, all othersClub or society
15–19 Net income and taxable incomeClub or society
20 Tax calculationClub or society
21 RefundClub or society
22–23 2027 provisional taxClub or society
24 DeclarationClub or society

How to fill out IR9 Clubs or societies return 2026, step by step

1 Details

Give the IRD number, name, addresses, phone and bank account, and answer whether this is the first return, whether the club is incorporated and whether it has ceased.

2 Residential property and sales

If the club had residential property income or expenses, choose the method and enter 10A to 10G; FileIt works out 10D, 10H and 10I. Add any taxable property sale at question 11.

3 Pick your route

Answer question 12 (friendly society) and, if No, question 13 (exempt bodies). FileIt shows the boxes for question 12, 13 or 14 and copies the right total into Box 15.

4 Net and taxable income

Claim any donations deduction (16) and losses brought forward (18). FileIt works out Boxes 17 and 19.

5 Tax calculation

Enter the tax on Box 19 from the IR9 guide and the credits. FileIt subtracts them in the form's order and ticks credit or debit, refund or tax to pay.

6 Refund, provisional tax and declaration

Choose any refund transfers, give the 2027 provisional tax option, and sign with your name and designation.

Common mistakes to avoid

Skipping question 8. The form asks you to answer it because incorporated and unincorporated bodies pay different rates.
Entering a tax figure in Box 20 when Box 19 is a loss. The form says to print 0.00.
Typing a minus sign. Tick the loss box and the minus prints in the last box.
Forgetting to attach the IR10 or the financial accounts.
Writing a 2-digit bank suffix in the last squares. The form wants it in the first two.

After you fill it out

Download the PDF, sign it, attach the IR10 or accounts, and post it to Inland Revenue, PO Box 39090, Wellington Mail Centre, Lower Hutt 5045 (even if there's no tax to pay).

Pay any tax to pay by 7 February 2027, electronically through your bank or by card online.

Write the date you sent the return on your copy. The filled return stays in your FileIt vault.

Fill out IR9 Clubs or societies return 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 — 96 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 IR9 Clubs or societies return 2026 now — it’s free

IR9 Clubs or societies return 2026: frequently asked questions

Which route do we use: 12, 13 or 14?

Question 12 is for friendly societies. Question 13 is for the listed bodies, such as amateur sports clubs and charitable societies, when part of their funds is available for members' private benefit or their income isn't exempt. Every other club or society uses question 14.

Does FileIt work out the tax?

You enter the tax on Box 19 from the IR9 guide, because the rate depends on whether the club is incorporated. FileIt then does every subtraction the form prints after that.

When is the IR9 due?

The form says to send it by 7 July 2026, unless there's an extension of time or a non-standard balance date, and to pay any tax by 7 February 2027.

Can the refund go to provisional tax or someone else?

Yes. Question 21 lets you transfer part of the refund to 2027 provisional tax or to another taxpayer's income tax account. The balance is paid to the bank account at question 6.

Does FileIt file the return?

No. FileIt fills in Inland Revenue's PDF for you to sign and post. It never submits anything.

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/ir1---ir99/ir9/ir9-2026.pdf
Official instructions and guidance: https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations
Edition shown on this page: IR9 2026 (March 2026) — income 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.