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This page contains links to guidelines and reports, including the Intergovernmental Agreement and Memorandum of Understanding, that are available for download or print.

Intergovernmental Agreement and Memorandum of Understanding with the United States

All documents are in PDF and available for download or print from the links below.

Agreement between the Government of New Zealand and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA PDF 822KB Download form FATCA Intergovernmental Agreement between the United States and New Zealand - Memorandum of Understanding PDF 80KB Download form FATCA Intergovernmental Agreement Update - Additional terms PDF 79KB Download form Competent Authority Arrangement between the United States and New Zealand PDF 683KB Download form Competent Authority Arrangement for Trusts between the United States and New Zealand PDF 112KB Download form


Guidance for financial institutions

All documents are in PDF and available for download or print from the links below.

Foreign Account Tax Compliance Act - Registration and reporting user guide PDF 1759KB Download form Foreign Account Tax Compliance Act - Registration guidance notes PDF 711KB Download form Foreign Account Tax Compliance Act - Due diligence guidance notes PDF 602KB Download form Foreign Account Tax Compliance Act - US reportable accounts guidance notes IR1083 PDF 179KB Download form Foreign Account Tax Compliance Act - Application of FATCA to collective investment vehicles guidance notes IR1084 PDF 97KB Download form Foreign Account Tax Compliance Act - recalcitrant account holder guidance notes IR1085 PDF 58KB Download form United States Internal Revenue Service - Notice 2017-46 - Reporting Taxpayer Identification Numbers and Dates of Birth by financial institutions PDF 58KB Download form Foreign Account Tax Compliance Act - provision of US TINs IR1090 PDF 111KB Download form Foreign Account Tax Compliance Act status of NZ trusts that are not US persons IR1086 PDF 84KB Download form Foreign Account Tax Compliance Act - Trusts guidance notes IR1087 PDF 189KB Download form Foreign Account Tax Compliance Act validations - updated draft - June 2018 PDF 84KB Download form


See the glossary of FATCA terms:

FATCA glossary