This section only concerns staff members who are liable to pay income taxes to United States tax authorities on United Nations salaries and emoluments. All procedures are detailed in the latest circular.
A staff member who is a United States citizen or a permanent resident (“green card” holder) who has signed the Waiver of Rights, Privileges, Exemptions and Immunities (the Waiver) is subject to income taxation by the United States on his or her earnings from the United Nations.
The main criterion of determination by the United Nations of entitlement to reimbursement of income taxes is the staff member’s registered nationality and/or resident status with the United Nations, in compliance with staff rule 104.8 (a), which provides that “in the application of Staff Regulations and Staff Rules, the United Nations shall not recognize more than one nationality for each staff member”.
According to the United States Immigration and Nationality Act of 1952, the Waiver should be signed within 10 days of receiving notification of admission for permanent residence or joining the Organization. It is the staff member’s personal responsibility to ascertain and meet his or her legal obligations, if any, arising under United States federal, state and municipal income tax laws.
Newly recruited staff members subject to income taxation should request for income tax advances by completing United Nations form F.65 and submit it together with a copy of his/her personnel action to the UN Income Tax Unit. United States permanent residents should also provide the Personnel Action form (PA) reflecting the date when they signed the Waiver.
The United States tax regulations for taxpayers who are or have been outside the United States recently for long periods of time are complicated; United Nations tax reimbursement procedures necessarily reflect that complexity. Staff members with questions about these procedures, particualry those currently stationed outside the United States, should not hesitate to seek assistance from their professional tax preparers.
The Income Tax Unit
of the United Nations is located in FF-300 (3rd Floor, 304 East 45th Street, New York, NY 10017).