We have heavy demand for our services. To attend to the existing needs of our current clients, we are planning 16 weeks in advance to best service the needs of our current clients, and future clients.

For example, if you complete our registration form on January 1, 2023, it will be 16 weeks from that date before we will be in a position to engage with you.

Another example: if you complete and submit our registration form on April 1, 2023, it will be 16 weeks from April 1, 2023, before we will be in a position to engage with you.

We will endeavour to establish contact with you, during the 16 week waiting period. However, our ability to start the process depends on what stage of the year we are in. For example, the months of January through to April every year present the most challenges to us, and so it is wholly possible we will be in touch at the end of the waiting period. These first four months every year require us to attend to New Zealand income tax returns that must be filed by 31 March. Therefore, annually we are handling dual deadlines of 31 March for New Zealand income tax returns, and 15 April for United States income tax returns. (Should the due date fall on a weekend or a public holiday, the next working day becomes the due date. This is for both New Zealand, and the United States). 

Additional workload comes from the payment deadline for United States’ federal income tax falling on the later of the 15th of April or the next working day in the United States.  So, we are working very hard to assist with IRS estimated tax obligations, all whilst preparing returns for both countries which are due in March and April. 

We are IRS efile providers. Where possible, we will efile your U.S. income tax return.

In certain situations, a return may need to be sent to the IRS by other methods. One such situation where returns cannot be efiled is when using the Streamlined Foreign Offshore Procedures. In this situation, the submission must be sent by courier to the IRS.

Another situation arises with many of the international information returns for U.S. persons. Several of these returns must be sent by courier to the IRS.

In this situation, we attend to the printing, collation and submission of the portion of, or all of, your U.S. income tax return as the case arises where the return cannot (all) be submitted electronically. 

Our philosophy, and our commitment to our clients is to provide a superior service by attending to all filing – whether electronically, or by post/courier. 

We also believe in minimizing the risk to our clients by using our skills and expertise to ensure that the return is compiled correctly, and that the submission itself is complete. 

This is extremely important due to the risks of severe penalties for improperly filed returns, including, of note, international information returns. 

The IRS is currently accepting a wide range of electronic signatures. An electronic signature is a way to get approval on electronic documents. It can be in many forms and created by many technologies. Acceptable electronic signature methods include:

1. A typed name typed on a signature block
2. A scanned or digitized image of a handwritten signature that’s attached to an electronic record
3. A handwritten signature input onto an electronic signature pad
4. A handwritten signature, mark or command input on a display screen with a stylus device
5. A signature created by a third-party software

The IRS doesn’t specify what technology a taxpayer must use to capture an electronic signature. The IRS will accept images of signatures (scanned or photographed) including common file types supported by Microsoft 365 such as tiff, jpg, jpeg, pdf, Microsoft Office suite or Zip.

One form which requires a ‘wet’ signature is Form 1040 – U.S. Individual Income Tax Return, if the form is being paper-filed for some reason (rather than e-filed). In other words, an electronic signature is not permitted. However, form 8879 IRS E-file Signature Authorization does qualify to be signed by way of electronic means.  

In this situation, we attend to the printing, collation and submission of the parts of your U.S. income tax return which cannot be submitted electronically.

Our philosophy, and our commitment to our clients is to provide a superior service by attending to all filing – whether electronically, or by post/courier.

We also believe in minimizing the risk to our clients by using our skills, attention and expertise to ensure that the forms are compiled correctly and that the submission itself is complete.

This is extremely important due to the risks of severe penalties for improperly filed returns, including, of note, international information returns.

It is no secret that contacting the IRS is problematic. 

By telephone, the IRS international taxpayer number is +1-267-941-1000.

By fax, the IRS international fax line is +1-304-707-9471.

By post or courier, the address will depend on the reason for communicating. If you have received a notice, there will be an address for correspondence on the notice. 

International taxpayers who need to pay U.S. federal income tax have the following options available: 

1. Credit card or debit card.

2. Payment directly via an account held with a U.S. financial institution (bank, or credit union).

International taxpayers who no longer hold an account with a U.S. financial institution may open a U.S. account with the Department of State credit union. This applies to U.S. citizens who reside outside the U.S. There is a process to go through to obtain the account. Further information can be obtained by visiting the SDFCU’s website.  

3. Payment via a global technology platform such as Wise (formerly called Transferwise). 

N.Z. residents are eligible to open an online U.S. bank account with Wise. 

The account will enable the payment of U.S. federal income tax to the IRS. It is a convenient, cost-effective and efficient method for payment.  

A fourth option, international wire transfer, is listed on the IRS’ website as an option for international taxpayers. This involves a ‘Same Day Wire Transfer’ sheet to be taken to the local foreign financial institution. We have found that this does not work for taxpayers using New Zealand financial institutions.   

More information on payment of U.S. federal income tax is available at 

Payments | Internal Revenue Service (irs.gov)

International taxpayers who are expecting a refund of U.S. federal income tax have the following options available: 

1. Carry-forward the refund to the following income year so that no refund is paid by the IRS. 

2. Deposit directly via an account held with a U.S. financial institution (bank, or credit union).

3. Deposit directly into a U.S. account held via a global technology platform such as Wise (formerly called Transferwise). 

N.Z. residents are eligible to open an online U.S. bank account with Wise. 

The account will enable the direct deposit of U.S. federal income tax refunds by the IRS. It is a convenient, cost-effective and efficient method for receiving refunds of U.S. federal income tax.  

Where the refund is to be direct-deposited to the U.S. account, the account details must be on the tax return prior to submission to the IRS. 

New Zealand financial institutions are no longer accepting foreign cheques, including cheques issued by the U.S. Department of the Treasury.

International taxpayers who do not have an account with a U.S. financial institution should consider the above alternatives to receiving a cheque from the U.S. Department of the Treasury. 

For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date.

Upcoming estimated tax due dates (including the final 2022 U.S. tax year instalment due date) are as follows. 

September 1, 2022 – December 31, 2022   due by January 17, 2023. 

January 1, 2023 – March 31, 2023                 due by April 18, 2023.  

April 1, 2023 – May 31, 2023                           due by June 15, 2023. 

June 1, 2023 – August 31, 2023                     due by September 15, 2023. 

September 1, 2023 – December 31, 2023   due by January 16, 2024. 

If you don’t pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return at the end of the year.

Generally, you must make estimated tax payments for the current tax year if both of the following apply:

• You expect to owe at least $1,000 in tax for the current tax year after subtracting your withholding and refundable credits.
• You expect your withholding and refundable credits to be less than the smaller of:
  • 90% of the tax to be shown on your current year’s tax return, or
  • 100% of the tax shown on your prior year’s tax return. (Your prior year tax return must cover all 12 months.)

There are special rules for:

• Farmers and fishermen
• Certain household employers
• Certain higher income taxpayers
• Nonresident aliens

Assistance with determining estimated tax obligations is possible for clients who are signed with us for their 2023 U.S. tax return provided we have been notified of this requirement by mid-February 2023. 

However, due to the complexities of U.S. expatriate tax returns, it is often nearly impossible to come up with a reliable estimate.

For example, income attributable to a U.S. person under the anti-deferral rules, such as CFC Subpart F income, or PFIC income will require us to perform those calculations before we can get a reliable estimate of a U.S. person’s income tax liability.  

Those are only two examples. Running through other examples, foreign currency exchange rates also result in a far more difficult process to get any reliable estimated tax number, particularly where there is a large capital gain (including from the sale of foreign real estate). 

Therefore, yes, we can provide this service. However, due to the complexity, this is a time-consuming and rather costly process for us to do because we virtually need to prepare the return itself. 

It is advisable to plan well in advance and even before the year has ended, to give us as much notice as possible to assist you with your estimated tax obligations.