IR886 NZ Tax Residence Questionnaire: Fill In Online

What is IR886 New Zealand tax residence questionnaire?

When you arrive in or leave New Zealand, your tax residence status decides whether you have New Zealand tax obligations or entitlements. Inland Revenue's website and its New Zealand tax residence guide (IR292) explain how to work it out. If you can't decide, form IR886, the New Zealand tax residence questionnaire, lets you set out your circumstances and ask Inland Revenue to consider you non-resident, resident, or remaining resident. Inland Revenue replies in writing.

The questionnaire covers the factors that matter for residence: your partner and children and whether they're moving with you, your expected return dates, days in New Zealand (183 days in 12 months, 275 days in 18 months, 325 days absent in 12 months), your trips, homes you rent, own or could live in, personal property, employment, financial ties, income, trusts, memberships and any other connections. The form is not compulsory, and it recommends professional advice if you need help. A partner moving with you completes their own IR886, sent at the same time.

FileIt fills in Inland Revenue's own IR886 PDF from a guided form: IRD numbers placed from the second box when they have 8 digits and check-digit tested, names with macrons printed correctly, and every longer answer wrapped onto the ruled lines. It saves the completed form to your vault. You sign and post it yourself; FileIt never submits anything.

Who fills it: Anyone arriving in or leaving New Zealand who can't decide their tax residence status
Compulsory?: No — the form says it is not compulsory
Sent to: Inland Revenue, PO Box 39010, Wellington Mail Centre, Lower Hutt 5045, New Zealand
Your partner: Completes a separate IR886 if moving with you, sent at the same time
Signatures: You sign and date the declaration
Edition: IR886 May 2026

Who needs to fill out IR886 New Zealand tax residence questionnaire?

New Zealanders leaving to live or work overseas who aren't sure whether they stop being New Zealand tax residents.
People arriving in or returning to New Zealand who aren't sure whether they've become tax resident.
People with ties in both countries — a house, family, a job or investments — that make the answer unclear.
Partners of applicants moving with them, who complete their own questionnaire.

When to use IR886 New Zealand tax residence questionnaire

When you arrive in or leave New Zealand and can't work out your tax residence status from Inland Revenue's information or the IR292 guide.
When your circumstances change — the form says your status may change, so you'll need to review your tax residency if that happens.
Not if you can decide your status yourself — the form is optional.

What you need before you start

Your name, date of birth and IRD number, and your partner's and dependent children's.
Your departure or arrival date, and any expected return date.
Dates and purposes of your recent trips in and out of New Zealand — the form notes you can get details of your visits from the New Zealand Customs Service.
Details of New Zealand properties you rent, own or could live in, and overseas properties you own or rent.
Details of your employment, business interests, financial ties, income, trusts and memberships in New Zealand and overseas.
Contact details and a postal address for Inland Revenue's reply.

What’s on IR886 New Zealand tax residence questionnaire

The 2026 edition has 4 pages. FileIt asks for it in 25 parts, and it is signed by You:

Request to be consideredYou
1. Your detailsYou
2. Partner or spouse detailsYou
3. Dependent child 1You
3. Dependent child 2You
3. Dependent child 3You
3. Your children's travelYou
Return dates (questions 4–5)You
6. Days in New ZealandYou
7. Travel to and from New ZealandYou
8. Regular visits to New ZealandYou
9. Property you rent, lease, board in or can stay inYou
10. Property you own in New ZealandYou
11. Ability to live in these propertiesYou
12. Overseas properties owned and rentedYou
13. Personal propertyYou
14. EmploymentYou
15. Financial tiesYou
16. IncomeYou
17. TrustsYou
18. Social tiesYou
19. Other factorsYou
Other obligations and entitlements (questions 20–22)You
23. Keeping in touchYou
DeclarationYou

How to fill out IR886 New Zealand tax residence questionnaire, step by step

1 Request and personal details (questions 1 to 3)

Choose whether you want to be considered non-resident, resident or remaining resident, with your departure or arrival date. Give your details, your partner's and your dependent children's, and whether they are arriving in, returning to, leaving or remaining in New Zealand.

2 Return dates and days in New Zealand (questions 4 to 6)

Say whether you have an expected date of return (or are leaving or arriving permanently), and answer the 183-day, 275-day and 325-day questions. Date of departure and date of arrival both count as days present in New Zealand.

3 Travel and visits (questions 7 and 8)

List your trips in and out of New Zealand, explain any differences between your dates and your family's, and give the reasons for any regular visits.

4 Property and accommodation (questions 9 to 13)

Describe properties in New Zealand you rent, own or could stay in, whether you could live in them in future, overseas properties, and your main personal property and where it is.

5 Employment, finances, trusts and social ties (questions 14 to 19)

Describe your employment and business arrangements, financial ties, income, any trusts, memberships in clubs and organisations, and any other factors that may affect your residence.

6 Other obligations, contact and declaration (questions 20 to 23)

Answer the student loan, Working for Families and child support questions, give your contact details and postal address, then sign and date the declaration.

Common mistakes to avoid

Not sending your partner's own IR886 at the same time when they're moving with you — the form asks for it.
Forgetting that departure and arrival days both count as days present in New Zealand.
Leaving out ties that keep you connected to New Zealand, such as a house you could move back into or a job to return to.
Starting an 8-digit IRD number in the first box — it starts in the second.
Squeezing long answers in — the form says to attach a separate sheet with the question number, your name and IRD number.

After you fill it out

Sign and date the declaration, by hand or with FileIt's optional e-signature.

Post the form to Inland Revenue, PO Box 39010, Wellington Mail Centre, Lower Hutt 5045, New Zealand, with any extra sheets.

Inland Revenue replies in writing. FileIt keeps the completed PDF in your vault, alongside the reply when you add it.

Fill out IR886 New Zealand tax residence questionnaire online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 156 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Inland Revenue (Te Tari Taake) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start IR886 New Zealand tax residence questionnaire now — it’s free

IR886 New Zealand tax residence questionnaire: frequently asked questions

What is the IR886?

It's Inland Revenue's New Zealand tax residence questionnaire. If you can't decide whether you're a New Zealand tax resident when you arrive in or leave New Zealand, you can complete it and Inland Revenue will reply in writing.

Do I have to complete the IR886?

No. The form says it is not compulsory, and recommends getting professional advice if you need help completing it.

Does my partner need their own form?

If your partner will be arriving in, returning to or leaving New Zealand with you, the form says they need to complete a separate IR886 and send it at the same time as yours.

Do the days I arrive and leave count as days in New Zealand?

Yes. The form notes that the date of departure and the date of arrival both count as days present in New Zealand.

Where do I send the IR886?

To Inland Revenue, PO Box 39010, Wellington Mail Centre, Lower Hutt 5045, New Zealand.

Can I fill in the IR886 online?

Yes. FileIt guides you through the questions and prints your answers into Inland Revenue's official PDF, ready to sign and post.

Official sources

Blank form (PDF), published by Inland Revenue (Te Tari Taake): https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir800---ir899/ir886/ir886---2026.pdf
Official instructions and guidance: https://www.ird.govt.nz/international-tax/individuals/tax-residency
Edition shown on this page: IR886 May 2026 (checked 2026-10-01).

FileIt is not affiliated with or endorsed by Inland Revenue (Te Tari Taake) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-01.