2023 Due Dates
2023 due dates for payment and filing of New Zealand and United States income tax returns
Our calendar below will assist you to understand and plan for the multiple filing and payment deadlines that United States expatriates residing in New Zealand face during the coming year.
Set out below are the 2023 income tax filing due dates and payment deadlines for taxpayers with standard balance dates (year ended 31 March 2023 in New Zealand and year ended 31 December 2022 in the United States).
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January 16, 2023 |
New Zealand provisional tax due, second instalment, year ended 31 March 2023 |
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January 17, 2023 |
United States estimated tax due, fourth instalment for 2022 |
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February 7, 2023 |
New Zealand terminal tax due for taxpayers without extensions of time for filing, for the year ended 31 March 2022 |
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March 15, 2023 |
United States filing and payment deadline for 2022 income tax returns for United States corporations without extensions filed |
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March 15, 2023 |
United States filing deadline for 2022 income tax returns for United States partnerships with extensions filed. |
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March 15, 2023 |
New Zealand income tax return filing deadline for taxpayers with extensions of time for filing, for the year ended 31 March 2022. |
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March 15, 2023 |
United States filing deadline for 2022 income tax returns for United States owners of foreign trusts with a balance date of 31 December 2022, without Form 7004 extension filed. |
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April 7, 2023 |
New Zealand terminal tax due for taxpayers with extensions of time for filing, for the year ended 31 March 2022. |
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April 18, 2023 |
United States filing deadline for 2022 income tax returns for individuals, United States trusts and estates, Information Returns of U.S. Persons with Respect to Foreign Disregarded Entities and Information Returns of U.S. Persons With Respect to Certain Foreign Corporations, without extensions filed. |
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April 18, 2023 |
United States income tax payment deadline for 2022 tax due, for individuals, trusts and estates. |
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April 18, 2023 |
United States estimated tax due, first instalment for 2023. |
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April 18, 2023 |
United States filing deadline for the 2022 Report of Foreign Bank and Financial Accounts (FBAR). |
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May 8, 2023 |
New Zealand provisional tax due, third instalment for the year ended 31 March 2023. |
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June 15, 2023 |
United States filing deadline for 2022 income tax returns for individuals who lived outside the United States on April 18 2023, without Form 4868 extensions filed. |
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June 15, 2023 |
United States filing deadline for 2022 income tax returns for partnerships that keep their books of account outside the United States, without extensions filed. |
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June 15, 2023 |
United States filing deadline for 2022 income tax returns for United States owners of foreign trusts with a balance date of 31 March 2023, without extensions filed. |
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June 15, 2023 |
United States filing deadline for 2022 income tax returns for foreign corporations with an office or place of business in the United States, without Form 7004 extension filed. |
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June 15, 2023 |
United States income tax payment deadline for 2022 income tax due for foreign corporations with an office or place of business in the United States. |
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June 15, 2023 |
United States estimated tax due, second instalment for 2023. |
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July 7, 2023 |
New Zealand income tax return filing deadline for taxpayers without extensions of time for filing, for the year ended 31 March 2023. |
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August 28, 2023 |
New Zealand provisional tax due, first instalment, for the year ended 31 March 2023. |
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September 15, 2023 |
United States filing deadline for 2022 income tax returns for United States trusts and United States partnerships, with extensions filed. |
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September 15, 2023 |
United States filing deadline for 2022 income tax returns for United States corporations with extensions filed. |
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September 15, 2023 |
United States filing deadline for 2022 income tax returns for foreign corporations with a balance date of 31 March 2023, with no office or place of business in the United States, without extensions filed. |
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September 15, 2023 |
United States income tax payment deadline for 2022 tax due for foreign corporations with a balance date of 31 March 2023. |
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October 16, 2023 |
United States filing deadline for 2022 income tax returns for individuals, FBARs United States trusts and estates, United States partnerships, Information Returns of U.S. Persons with Respect to Foreign Disregarded Entities and Information Returns of U.S. Persons With Respect to Certain Foreign Corporations, with extensions filed. |
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December 15, 2023 |
United States filing deadline for 2022 income tax returns for foreign corporations with a balance date of 31 March 2023, with an office or place of business in the United States, with extensions filed. |
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December 15, 2023 |
United States filing deadline for United States owners of foreign trusts with a balance date of 31 March 2023, with extensions filed. |
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December 15, 2023 |
United States filing deadline for 2022 income tax returns for individuals who lived outside the United States as at April 18 2023, with additional two-month extension of time to file letter sent to the IRS on or before October 16, 2023. |
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January 15, 2024 |
United States estimated tax due, fourth instalment for 2023. |
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March 15, 2024 |
United States filing deadline for 2022 income tax returns for foreign corporations with a balance date of 31 March 2023, with no office or place of business in the United States, with extensions filed. |
