About this guide

IR1086 is a decision flowchart for determining the FATCA status of a New Zealand trust that is not a U.S. person.

How to use it

Follow each yes-or-no step to check residence, business activity, investment-entity management and whether the trust is a financial institution or a non-financial foreign entity.

Related forms and guides

• FATCA registration guidance notes (IR1081)
• FATCA guidance for collective investment vehicles (IR1084)
• FATCA recalcitrant account holder guidance (IR1085)
• Current FATCA documents and IR1092 (Inland Revenue)

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