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Foreign trust annual return (IR900)
Use this return to send us annual return details for each foreign trust.
Annual disclosure returns
Resident trustees of a foreign trust must file an annual return, including the trust's financial statements and details of settlements and distributions made over the year.
The due date for filing the return is six months after the foreign trust's balance date, or 30 September if the trust does not have a balance date (six months after the end of New Zealand’s tax year).
You will need:
- a copy of the trust’s financial statements
- annual return fee payment particulars
- foreign trust registration number
- details on settlements to the trust and distributions from the trust on a Foreign trust settlements and distributions schedule (IR900A)
Please complete, print and sign the IR900 and the IR900A and post to:
International Revenue Strategy
Compliance Planning and Development
Inland Revenue Department
PO Box 2198
or email to NZForeignTrusts@ird.govt.nz