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 2026 income tax filing due dates and payment deadlines for taxpayers with standard balance dates (year ended 31 March 2026 in New Zealand, and year ended 31 December 2025 in the United States).
| January 15, 2026 | New Zealand provisional tax due, second instalment, year ended 31 March 2026 |
| January 15, 2026 | United States estimated tax due, fourth instalment for 2025 |
| February 9, 2026 | New Zealand terminal tax due for taxpayers without extensions of time for filing, for the year ended 31 March 2025 |
| March 16, 2026 | United States filing and payment deadline for 2025 income tax returns for United States corporations without extensions filed |
| March 16, 2026 | United States filing deadline for 2025 income tax returns for United States partnerships without extensions filed. |
| March 16, 2026 | United States filing deadline for 2025 income tax returns for United States owners of foreign trusts with a balance date of 31 December 2025, without Form 7004 extension filed. |
| March 31, 2026 | New Zealand income tax return filing deadline for taxpayers with extensions of time for filing, for the year ended 31 March 2025. |
| April 7, 2026 | New Zealand terminal tax due for taxpayers with extensions of time for filing, for the year ended 31 March 2025. |
| April 15, 2026 | United States filing deadline for 2025 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. |
| April 15, 2026 | United States income tax payment deadline for 2025 tax due, for individuals, trusts, and estates. |
| April 15, 2026 | United States estimated tax due, first instalment for 2026. |
| April 15, 2026 | United States filing deadline for the 2025 Report of Foreign Bank and Financial Accounts (FBAR). |
| May 7, 2026 | New Zealand provisional tax due, third instalment for the year ended 31 March 2026. |
| June 15, 2026 | United States filing deadline for 2025 income tax returns for individuals who lived outside the United States on April 15, 2026, without Form 4868 extensions filed. |
| June 15, 2026 | United States filing deadline for 2025 income tax returns for partnerships that keep their books of account outside the United States, without extensions filed. |
| June 15, 2026 | United States filing deadline for 2025 income tax returns for United States owners of foreign trusts with a balance date of 31 March 2026, without extensions filed. |
| June 15, 2026 | United States filing deadline for 2025 income tax returns for foreign corporations with an office or place of business in the United States, without Form 7004 extension filed. |
| June 15, 2026 | United States income tax payment deadline for 2025 income tax due for foreign corporations with an office or place of business in the United States. |
| June 15, 2026 | United States estimated tax due, second instalment for 2026. |
| July 7, 2026 | New Zealand income tax return filing deadline for taxpayers without extensions of time for filing, for the year ended 31 March 2026. |
| July 15, 2026 | United States filing deadline for 2025 income tax returns for foreign corporations with an office or place of business in the United States, without Form 7004 extension filed. |
| August 28, 2026 | New Zealand provisional tax due, first instalment, for the year ended 31 March 2026. |
| September 15, 2026 | United States filing deadline for 2025 income tax returns for United States trusts and United States partnerships, with extensions filed. |
| September 15, 2026 | United States filing deadline for 2025 income tax returns for United States corporations with extensions filed. |
| September 15, 2026 | United States filing deadline for 2025 income tax returns for foreign corporations with a balance date of 31 March 2026, with no office or place of business in the United States, without extensions filed. |
| September 15, 2026 | United States income tax payment deadline for 2025 tax due for foreign corporations with a balance date of 31 March 2026. |
| October 15, 2026 | United States filing deadline for 2025 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. |
| December 15, 2026 | United States filing deadline for 2025 income tax returns for foreign corporations with a balance date of 31 March 2026, with an office or place of business in the United States, with extensions filed. |
| December 15, 2026 | United States filing deadline for Form 3520-a United States owners of foreign trusts with a balance date of 31 March 2026, with Form 7004 extensions filed. |
| December 15, 2026 | United States filing deadline for 2025 income tax returns for individuals who lived outside the United States as of April 15, 2026, with additional two-month extension of time to file letter sent to the IRS on or before October 15, 2026. |
| January 15, 2027 | United States estimated tax due, fourth instalment for 2026. |
| March 15, 2027 | United States filing deadline for income tax returns for foreign corporations with a balance date of 31 March 2026, with no office or place of business in the United States, with extensions filed. |