Here's the short version:
- TD1: a form you give your employer so they deduct the right PAYE. It is not your tax return.
- TD4: a certificate your employer gives you after the year ends, showing your pay and the tax deducted.
- 440-EMO or 400-ITR: your actual income tax return, filed on e-Tax by 30 April.
People mix these up all the time, usually by calling the tax return "the TD1". Getting them straight makes filing much less confusing.
TD1: Employee's Declaration
Official name: Form T.D.-1, Employee's Declaration of Emoluments, Deductions and Tax Credits.
What it does: it tells your employer what to take into account when they deduct PAYE from your salary: your personal allowance, plus deductions and tax credits you're entitled to. The form itself says it's "for tax deduction purposes only".
When you fill it in:
- When you start a job
- Each year after that
- When your deductions or credits change (the IRD's PAYE page says within 7 days)
When it goes to the BIR for approval: usually it stays with your employer. It goes to the BIR if you have two or more sources of employment income, or you're claiming tertiary education, first-time homeowner, deferred annuity, alimony or maintenance, or tax credits. If you have more than one job, the BIR issues a TD1.A Certificate of Approval to your employer.
Why it matters: if your TD1 is out of date, your employer may deduct too much PAYE. You can still claim the difference back, but only by filing a return.
TD4: Your Certificate of Pay and Tax Deducted
Official name: the PAYE Annual Return Supplementary Form, known as the TD4 or TD4 Certificate.
What it shows: your total emoluments for the year, plus the PAYE, NIS and health surcharge your employer deducted.
When you get it: employers must issue TD4s by the last day of February following the income year. For 2025 income, that was 28 February 2026.
Had more than one employer? You get a TD4 from each one, and you need all of them to file correctly.
Missing or wrong TD4? Start with your employer's payroll or HR team. If you can't get it sorted, contact the IRD on 800-TAXX (8299).
440-EMO: Return for Emolument Income Earners
This is the income tax return for people whose only income is emoluments, meaning salary, wages or pension.
You don't legally have to file it if you're a resident and your only income is from employment. But it's often worth filing, because it's how you claim a refund for deductions your PAYE didn't reflect.
400-ITR: Return for Everyone Else
This is the full income tax return for people with any income besides emoluments: business or self-employment income, rental income, interest and so on. Sole traders also complete Schedules S and T for their business income.
If you have a salary and a side business, you file the 400-ITR, not the 440-EMO. Filing is mandatory.
See our sole trader tax guide for what's involved.
How They Fit Together
- You give your employer a TD1 so the right PAYE comes off your pay during the year.
- After the year, your employer gives you a TD4 showing what you earned and what was deducted.
- You file a 440-EMO or 400-ITR on e-Tax by 30 April, using your TD4 figures and claiming your deductions.
Filing Your Return With TaxDash
TaxDash reads your TD4 when you scan it, picks the right return type, works out your deductions and refund, and then fills in the 440-EMO or 400-ITR on e-Tax for you to review and submit.
Sources: IRD: Form TD1 (2023) · IRD: PAYE · IRD: PAYE Annual Return · IRD: Forms · IRD: Instructions for Forms 400 ITR and 440 EMO. TaxDash is independent and not affiliated with the IRD.
Frequently asked questions
What is a TD1 form in Trinidad and Tobago?
The TD1 is the Employee's Declaration of Emoluments, Deductions and Tax Credits. You give it to your employer so they deduct the right amount of PAYE from your pay. It is not your income tax return.
What is a TD4 in Trinidad and Tobago?
The TD4 is the certificate your employer gives you showing your emoluments (pay) for the year and the PAYE, NIS and health surcharge deducted. Employers must issue it by the last day of February after the income year.
What is the difference between the 440-EMO and the 400-ITR?
The 440-EMO is the income tax return for people whose only income is emoluments, meaning salary, wages or pension. The 400-ITR is the return for everyone else, including people with business, rental or other income.
When is the TD1 sent to the Board of Inland Revenue?
Usually it stays with your employer. It goes to the BIR for approval if you have two or more sources of employment income, or you're claiming tertiary education, first-time homeowner, deferred annuity, alimony or maintenance deductions, or tax credits.
My employer hasn't given me my TD4. What should I do?
Employers must issue TD4s by the last day of February. Ask your employer's payroll or HR team first. If they can't help, contact the IRD on 800-TAXX (8299).