The IRS does not maintain a permanent presence in New Zealand, and Consular staff are unable to answer inquiries regarding preparation and filing U.S. taxes. Therefore, we must direct all inquiries related to taxation to the IRS.
NOTE: Click here for details of some handy up-and-coming webinars for Tax Practitioners.
U.S. income tax returns for a tax year are generally due on April 15. Taxpayers resident overseas are given an automatic two-month extension to file; however any tax due must be paid by April 15 to avoid being charged penalties and interest. Applicants may request a further extension by completing and submitting Form 4868 to the IRS before the return due date.
U.S. citizens and resident aliens living outside the United States can use IRS Free File to prepare and file their federal tax returns electronically. The software completes the proper tax forms, does the math, and allows for free electronic filing through IRS e-file. By filing electronically, taxpayers due refunds and who have U.S. bank accounts can opt for direct deposit and get their refunds in as few as 10 days. Check the software provider’s information to ensure that it can accommodate a foreign address.
An Individual Taxpayer Identification Number (ITIN) is assigned by the Internal Revenue Service to individuals involved in a transaction which may be a taxable event in the United States, who are ineligible to receive a U.S. Social Security Number. It is not valid for personal identification, does not entitle the individual to work in the U.S. or to receive U.S. Social Security benefits.
U.S. Embassies and Consulates are able to certify copies of foreign passports in relation to ITIN applications, but only for non-resident aliens applying for ITINs for the purpose of claiming tax treaty benefits (i.e. those applicants who are ticking “a” and “h” on the W-7 form). If you are applying for an ITIN for any other purpose, you will need to submit original documents, or apply from within the United States using an IRS ITIN Acceptance Agent. For further clarification, refer to the information on the IRS’s website.
These instructions are for applicants submitting their request for a certified copy of their passport by the U.S. Consulate to support their application for an ITIN (Form W-7).The applicant must mail the following items to our office.
Applications are only accepted by mail – they are not accepted in person. Please mail the items above to the U.S. Consulate General in Auckland, and allow approximately five working days for our office to process your request. We will return the items to the applicant in the envelope provided. The applicant is required to mail their ITIN application with the certified copy of their passport to:
Internal Revenue Service
P.O. Box 149342
United States of America
For assistance with ITIN applications, please contact the IRS directly. The IRS does not maintain a taxpayer assistance presence in New Zealand, Consulate staff are unable to answer inquiries about the ITIN application process.
For the year ended 31 December 2019 the exchange rate was:
USD/NZD – 1.518
To convert from foreign currency to U.S. dollars, divide the foreign currency amount by the applicable yearly average exchange rate. To convert from U.S. dollars to foreign currency, multiply the U.S. dollar amount by the applicable yearly average exchange rate.
For the year ended 31 December 2018 the exchange rate was:
USD/NZD – 1.447
For the year ended 31 December 2017 the exchange rate was:
USD/NZD – 1.4050
Taxpayers located outside the U.S. should contact the IRS by mail at:
Internal Revenue Service
P.O. Box 920
Bensalem, PA 19020
Or you may telephone or fax the Philadelphia Service Center office at:
Ph: + (267) 941 1000
Fax: + (215) 516 2555
Monday through Friday 6am – 11pm (U.S. Eastern Standard Time).
To obtain IRS forms please see Internal Revenue Service.
For information about tax issues in New Zealand, please visit the New Zealand Inland Revenue Department.