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Taxation - FAQs
Q:
a. What is the main purpose of the United Nations tax reimbursement system?
Q:
b. What is staff assessment and how is it related to income taxes?
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c. Who is subject to United States income taxation on United Nations earnings?
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d. Who has to pay self-employment tax and what is a staff member’s share?
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e. How does a staff member request income tax advances and/or reimbursement cheques from the United Nations?
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f. What are the deadlines for submitting requests for income tax reimbursements to United Nations and filing with United States tax authorities?
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g. How does the United Nations calculate income tax reimbursements due to staff members?
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h. What are estimated tax payments for?
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i. What should a staff member do with United Nations tax cheques payable to the tax authorities?
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j. Who gets the tax refund that a staff member receives from the tax authorities?
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k. Who pays the penalties and interest imposed by tax authorities?
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l. What action is taken by the United Nations Income Tax Unit if a staff member makes an error in his/her tax returns?
Q:
m. Under what circumstances can a married staff member file separately?
Q:
n. Does a staff member have to claim dependants for whom he or she receives dependency allowances from the United Nations?
Q:
o. Should a staff member submit a copy of his/her income tax return to the United Nations Income Tax Unit if he or she is stationed abroad and does not have any federal tax due in respect of United Nations earnings?
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