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File an Interest in a foreign investment fund disclosure schedule - IR449

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Gather your information

You will need your IRD number.

You will also need the:

  • name of the investment
  • country of incorporation or tax residence
  • market value in New Zealand dollars at the beginning or end of your income year.

Complete the form

The form you use for the disclosure of a FIF interest depends on how you calculate your rate.

  • Download and complete an IR443 form if you use the deemed rate of return method.
  • Complete an IR445 electronic form if you use the fair dividend rate method (for widely-held entities).
  • Complete an IR446 electronic form if you use the comparative value method (for widely-held entities).
  • Download and complete an IR447 form if you use the fair dividend rate method (for individuals or non-widely-held entities).
  • Download and complete an IR448 form if you use the comparative value method (for individuals or non-widely-held entities).
  • Download and complete an IR449 form if you use the cost method.
  • Complete an IR458 electronic form if you use the attributable FIF income method.

The IR458 form can also be used to make electronic disclosures for all other methods.

Send the form to us

Send the disclosure to us with your tax return.

What happens next

Print a copy of the disclosure, sign it and retain with your tax records.