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Never filed before, or late on filing?

Don't worry, there are solutions available

As you've likely already learned, US citizens are treated as tax residents of the USA. This means tax returns to the IRS need to be filed annually, regardless of where in the world you reside. Fortunately, the IRS realised that many US citizens were not aware of this requirement, and penalty free amnesty programs exist.

So, how does the amnesty work?

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How far back do I need to file?

Under the amnesty program, only the three most recent years of tax returns need to be filed.

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Do US citizens really need to file from overseas?

Yes, US tax laws apply to "US Persons" rather than just people on US territory. IRS tax laws also use "US Person" to define who a taxpayer is. 

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A US person is any citizen, green card holder, or anyone who resides in the US by other means.

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Will I owe tax?

Less than 1 in 10 of our clients actually owes any tax to the IRS. Despite this, filing is strictly enforced by the IRS, regardless of whether there is indeed a tax liability.

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I might renounce in future, can I still do this?

Yes, head over to our renunciation page to learn more.

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Will my returns be completed in New Zealand?

Absolutely. All work is conducted here in New Zealand, and you may talk to us at any time. In addition, you can book an in-person appointment come and meet the team.

Qualified us tax accountant new zealand

Are you qualified?

Yes, both David Tzimenakis and Matthew Twine are IRS Enrolled Agents, and authorised to practice before the Internal Revenue Service. This enables us to represent clients before the IRS, to hold Power of Attorney and also gives confidentiality privilege, in non-criminal matters.

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CONTACT

Let’s Work Together

Level 7, 2 Kitchener Street

Auckland Central, 1010

PO Box 90187

Victoria Street West

Auckland, 1142

info@usatax.nz

Tel: (+64) 09 2423445

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Open Monday to Friday

8.30am - 5pm

All information contained on this website is of a general nature and should not be relied upon as any form of advice. Tax laws change frequently, and information on this website could be out of date. You should always seek professional advice before making financial decisions which may impact your tax status in your country of residence.

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© 2026 The US Tax Team, New Zealand.

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