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Interest in a foreign investment fund disclosure schedule (comparative value method) IR441

(for income years ending prior to 31 March 2008) 

About this form

If you are a New Zealand resident person who held, during the tax year, an attributing interest in a foreign investment fund (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or loss, use this form for the calculation and complying with the disclosure requirements. Note that this form can only be used for income years ending prior to 31 March 2008.

Adobe Acrobat PDF | 206kb | 2 pages

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

When to use this form

Calculate here your FIF income or losses using the comparative value method, only if you have sufficient information to determine the market value of your FIF interest at the end of your previous and current income years. If you hold interests in 10 or more FIF's you may use an IR442 form rather than the separate IR441 forms.

This form includes a worksheet so you can calculate your foreign investment fund (FIF) income or loss. It must be completed by a New Zealand resident person with an interest in a FIF who elects to use the comparative value method, and a separate form for each FIF in which you held an interest should be completed.

What you will need

To sucessfully complete and submit this form you will need:

  • Your IRD number.
  • Details of your FIF.
  • Details of your holding in the FIF at the end of your current and previous income year.
  • Details of the market value of your FIF.
  • Details of what your FIF income or losses were offset against.

Please complete a separate form for each FIF in which you held an interest during the tax year. If you held an interest in 10 or more FIFs during the year, you may find it easier to use form IR442.

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After you finish

Please print and sign the completed IR441, attach to your income tax return and send to your nearest Inland Revenue office.
You may wish to keep a copy for your personal records.

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