IR1089 helps accountants and tax agents identify possible Common Reporting Standard obligations for their own entities and clients.

Use IR713 to apply for a private ruling on a proposed, current or completed arrangement.

IR1033 outlines automatic exchange of financial account information obligations for account holders, controlling persons and reporting financial institutions.

IR1250 is a workpaper for documenting hybrid mismatch, thin-capitalisation and restricted-transfer-pricing disclosures supporting an income tax return.

IR1220 summarises CRS self-certification duties for account holders and due diligence and reporting duties for New Zealand financial institutions.

IR1032 is the country-by-country reporting template for multinational groups within the applicable reporting rules.

IR1049 summarises the due diligence and reporting steps required of reporting New Zealand financial institutions under CRS.

Use IR1050 to work through whether an entity is a Reporting New Zealand Financial Institution for CRS purposes.

Use IR1052 to work through whether a trust is a Reporting New Zealand Financial Institution for CRS purposes.

IR1055 helps DIMS providers, custodians and their customers assess possible Common Reporting Standard obligations.

IR1053 explains a family trust’s CRS obligations as a Reporting NZ Financial Institution and/or an account holder.

IR1084 explains how FATCA applies to New Zealand collective investment vehicles, their managers and related financial institutions.

IR1085 explains due diligence and reporting treatment for FATCA recalcitrant accounts when required account-holder information is missing or unreliable.

IR1081 explains FATCA entity classification and registration requirements for New Zealand financial institutions.

Use IR1086 to work through the FATCA status of a New Zealand trust that is not a U.S. person.

IR1048 provides detailed guidance on CRS due diligence, account classification, controlling persons and reporting obligations.

IR461 explains when foreign investment fund rules apply, available exemptions and the methods used to calculate FIF income or loss.

The contact trustee uses IR900 to file the annual return for a foreign exemption trust with a New Zealand resident trustee.

Use IR607A to disclose people connected with a New Zealand foreign exemption trust.

Use IR607 to register a New Zealand foreign exemption trust.

Use IR900A to report settlements received and distributions made by a New Zealand foreign trust.

IR292 explains how New Zealand tax residence is determined for individuals and other entities.

Use IR886 to ask Inland Revenue to review your New Zealand tax residence when arriving, leaving or after your circumstances change.

Use the March 2026 IR3NRG to check whether a full-year non-resident needs to file an IR3NR and how to complete it.

You may need to use IR3NR to report New Zealand-sourced income if you were a non-resident taxpayer for the full income year. File through myIR or use the downloadable return.

New Zealand charities with purposes mainly outside New Zealand can use IR464 to request overseas donee status.

IR257 explains the New Zealand tax treatment of foreign superannuation lump sums and overseas pensions.

Guidance for New Zealand tax residents receiving social security pensions from overseas.

IR860 explains the tax rules, elections, calculations, returns and records for portfolio investment entities.

Use IR713A with IR713 when applying for a private ruling on a transfer pricing arrangement.

IR1090 explains FATCA requirements for reporting New Zealand financial institutions to collect and report United States taxpayer identification numbers.

Use IR307 to report beneficiary income and taxable distributions from a foreign or non-complying trust.

Use IR462 to disclose settlors and settlements of a trust.

IR110 records personal and family assets, liabilities, income and expenditure when Inland Revenue asks for a financial-position statement.

IR294 explains the main New Zealand tax obligations that may apply to people visiting New Zealand.

IR486 discloses tax-sparing credits claimed under a double tax agreement for the relevant accounting period.

IR295 introduces New Zealand’s main taxes and selected social assistance programmes for new residents and potential migrants.

IR1087 explains when a New Zealand trust may be a financial institution and its FATCA due diligence and reporting obligations.