Moving to New Zealand from the US: Tax Checklist for Americans

Moving to New Zealand is exciting, but the tax implications start before you leave. New Zealand's worldwide income taxation and KiwiSaver system create unique pre-move planning needs. This checklist covers the key tax steps before, during, and after your move.

Before You Move (3-6 months before)

State Tax Exit

• If you live in California, New York, or another aggressive state, plan your exit carefully
• Surrender your driver's license and obtain a new one
• Cancel voter registration
• Sell or rent out property
• Close or minimize bank accounts in your former state
• Consider establishing residency in a no-tax state before moving abroad

FEIE Planning

• Understand the physical presence test (330 days outside the US in a 12-month period)
• Plan your move date to maximize your first-year FEIE
• Keep detailed travel records from day one

KiwiSaver Planning

• Understand that KiwiSaver has complex US tax treatment
• Contributions may not be deductible on your US return
• Distributions may be taxable
• Plan your retirement savings strategy before moving

Totalization Agreement

• There is no U.S.-New Zealand Social Security agreement in force.
• If you are self-employed, obtain a certificate of coverage

Banking

• Plan for New Zealand bank account opening (requires IRD number)
• Keep at least one US bank account open
• Understand FBAR reporting requirements (including KiwiSaver)

First Year Filing

Partial-Year FEIE

In your first year abroad, you may qualify for partial-year FEIE.

New Zealand Tax Residency

You become a New Zealand tax resident if you have a permanent place of abode in New Zealand or if you spend more than 183 days there.

FBAR

File FBAR for all foreign accounts, including New Zealand accounts (bank accounts, KiwiSaver), if the aggregate value exceeds $10,000.

Establishing New Zealand Tax Residency

• Obtain IRD number (Inland Revenue Department number)
• Open a New Zealand bank account
• Register with IRD (if self-employed)
• Register with ACC (Accident Compensation Corporation)

Common Pre-Move Mistakes

1. Not planning state tax exit — California and New York can follow you abroad for years.
2. Not tracking travel days — You need 330 days outside the US for the physical presence test.
3. Not understanding KiwiSaver US tax treatment — Complex and often misunderstood.
4. Not reporting New Zealand bank accounts and KiwiSaver on FBAR — All foreign accounts are reportable.
5. Assuming New Zealand healthcare is immediately available — Public healthcare has eligibility requirements.

Timeline Checklist

3 months before:

• Plan state tax exit strategy
• Research KiwiSaver strategy
• Set up travel tracking system

1 month before:

• Surrender state driver's license (if needed)
• Cancel state voter registration
• Document your move
• Obtain certificate of coverage (if self-employed)

First month in New Zealand:

• Obtain IRD number
• Open New Zealand bank account
• Register with IRD (if self-employed)
• Register with ACC

First tax season:

• File US tax return with FEIE/FTC
• File FBAR (including KiwiSaver)
• File New Zealand tax return (if resident)
• Make quarterly estimated tax payments (if self-employed)

When to Get Professional Help

You should consider professional help before you move, especially if you live in a high-tax state, have complex income, or are considering KiwiSaver strategy.

FileAbroad reviews each engagement personally.

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FileAbroad explains U.S. federal tax and U.S. international information-reporting consequences of documented foreign facts. It does not provide foreign-country legal or tax representation, valuation opinions, banking or remittance advice, or advice on what a foreign authority will accept.

Scope statement reviewed 2026-08-30 · FileAbroad product/content owner