Verzoek om middeling: average your income over three years
Middeling averages your box 1 income over three consecutive years. Where income swung sharply, that can produce a refund.
This is the genuine Belastingdienst PDF, unmodified. Source: Belastingdienst official page.
What is IB 3032?
The request covers belastbaar inkomen uit werk en woning, box 1, across three consecutive calendar years. The Belastingdienst recalculates the tax on the average and refunds the difference, minus a threshold.
The rules on the form are precise. You must file within 36 months of the moment all the assessments for the three years are final, which happens six weeks after each one arrives without an objection. A calendar year can only be used in one request. The first 545 euro of any difference is not refunded.
Who files IB 3032?
- People whose income rose or fell sharply across three years
- Anyone who started or stopped working mid-period
- Students who moved into a first full-time job
- People who had a year of unpaid leave or illness
How to fill out IB 3032
- Check that all the assessments for the three years are final and that you are inside the 36 month window.
- Fill in your name, address, postcode, country and phone number.
- Name the three consecutive years and give the box 1 income for each.
- Add your adviser beconnummer only if you have a tax consultant.
- Sign the request and post it to the tax office address on your most recent final income tax assessment.
Quick fill IB 3032 on this page
Prefer to see the form itself while you type? Open IB 3032 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
How much do I get back?
The difference between the tax you paid and the tax on the averaged income, less a threshold of 545 euro. Below that threshold there is nothing to refund.
Can I use a year twice?
No. Each calendar year can appear in only one middeling request, so choosing which three years to combine matters.
Which years still qualify?
That depends on the 36 month window and on the current state of the scheme. Check belastingdienst.nl/middeling before you file, since the answer has changed in recent years.