[EXTERNAL IN-CONFIDENCE]

Dear Peter,

 

Thank you for your request under the Official Information Act 1982,
received on 25 December 2025.

 

We will reply within the statutory 20 working days, by 13 February 2026.

 

Your reference number is 26OIA1811.

Kind Regards,

Ministerial Services | Inland Revenue - Te Tari Taake

 

-----Original Message-----
From: Peter Wolf <[FOI #33375 email]>
Sent: Thursday, 25 December 2025 3:43 am
To: oia <[IRD request email]>
Subject: Official Information request - Inquiry Regarding FATCA
Information Reporting from the United States to New Zealand

 

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To IRD

 

I am writing to inquire about the financial account information that the
United States provides to New Zealand under FATCA for New Zealand tax
residents who maintain US brokerage accounts at US financial institutions
for investing in US stocks

 

I have 3 specific questions:

 

1: According to the New Zealand-US FATCA intergovernmental agreement
itself, what specific account data elements are US financial institutions
required to report to the IRD annually? For example, does this include
account balances, dividend income, capital gains, account holder details,
or other specific information fields?

I would appreciate a detailed list of all information fields stipulated in
the agreement.

 

2: Does the information that US financial institutions actually transmit
to New Zealand each year include all data categories specified in the
FATCA intergovernmental agreement, or are only certain categories
currently being reported?

 

3: If US institutions are currently transmitting only a subset of the
information outlined in the agreement, could you please specify which data
elements the IRD actually receives and which required elements are not
currently being provided by the United States?

 

Thank you for your assistance

 

Kind Regards

Peter Wolf

 

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