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.

Helpful links

• U.S. Dollar exchange rates (determined by U.S. Department of Treasury).
• Tax Guide for U.S. Citizens and Resident Aliens Abroad (PDF 2.6MB)
• Tax Info for Americans Overseas
• Federal Benefits and Obligations– Information for U.S. citizens residing abroad, including tax filing requirements 

HOW TO FILE

By mail:

• Refer to the IRS’s Addresses Listed by Return Type.
• Tax forms to file by mail can be downloaded from the IRS’s website.
• You can also request that the IRS mail the required forms to you. 

Electronically:

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 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.

Important Information

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.

Obtaining an ITIN from Abroad

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.

• Completed Form W-7: Application for an ITIN
• A self-addressed Express Post envelope
• Current passport and one clear photocopy of their passport (Note: we cannot certify any other identity documents, such as drivers licenses)
• Applicable fee (found on the fees page under the heading of Certification)

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
ITIN Operations
P.O. Box 149342
Austin,TX 78714-9342
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.

2019:

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.

2018:

For the year ended 31 December 2018 the exchange rate was:

USD/NZD – 1.447

2017:

For the year ended 31 December 2017 the exchange rate was:

USD/NZD – 1.4050

2016:

For the year ended 31 December 2016 the exchange rate was:

USD/NZD – 1.5068

2015:

For the year ended 31 December 2015 the exchange rate was:

USD/NZD – 1.4604

2014:

For the year ended 31 December 2014 the exchange rate was:

USD/NZD – 1.2055

2013:

For the year ended 31 December 2013 the exchange rate was:

USD/NZD – 1.2195

2012:

For the year ended 31 December 2012 the exchange rate was:

USD/NZD – 1.2349

2011:

For the Year ended 31 December 2011 the exchange rate was:

USD/NZD = 1.2648

2010:

For the Year ended 31 December 2010 the exchange rate was:

USD/NZD = 1.38822

2009:

For the Year ended 31 December 2009 the exchange rate was:

USD/NZD = 1.5989

2008:

For the Year ended 31 December 2008 the exchange rate was:

USD/NZD = 1.4250

2007:

For the Year ended 31 December 2007 the exchange rate was:

USD/NZD = 1.3620

2006:

For the Year ended 31 December 2006 the exchange rate is:

USD/NZD = 1.5403

Joint Frequently Asked Questions (FAQ) from the Department of the Treasury, the Department of State, the Internal Revenue Service, and the Social Security Administration on Obtaining Social Security Numbers, Expatriation, and Tax Implications – FAQS (PDF).

Contact the IRS

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: +[1] (267) 941 1000
Fax: +[1] (215) 516 2555

Monday through Friday 6am – 11pm (U.S. Eastern Standard Time).

To obtain IRS forms please see Internal Revenue Service.

To contact the International Taxpayer Advocate for help:
Ph: +[1] (787) 622 8940
Fax: +[1] 787 (622) 8933
IRS information for Aliens and U.S. Citizens Living Abroad.

For information about tax issues in New Zealand, please visit the New Zealand Inland Revenue Department