2012 Tax Settlements and 2013 1st Quarter Advances
TO ALL STAFF MEMBERS
Please be informed that 2012 tax reimbursement cheques will be distributed through Executive/Administrative Offices starting 3 April 2013. These cheques are for the staff members stationed in the United States who submitted correct and complete claims for 2012 income tax reimbursements to the Income Tax Unit by the United Nations deadline of 1 March 2013 or 8 March 2013 for those staff members who entered the income tax data through the Income Tax Portal. Individual staff members' Statements of 2012 Tax Settlement were sent to them via e-mail to the addresses on file with the Income Tax Unit.
Staff members stationed in the United States are reminded that the filing deadline of their income tax returns with the appropriate tax authorities is 15 April 2013, unless they request for extension to file with the tax authorities. This filing deadline is applicable to all staff members stationed in the United States regardless of whether they have received the United Nations final reimbursement cheques or not. Please note that the tax authorities might impose a late filing penalty if the filing requirements are not met. Late filing penalties are not reimbursable by the United Nations.
Estimated tax advance payments for the first quarter of 2013 will be made to the IRS and New York State tax authorities through the direct deposit system on 15 April 2013 for all eligible United States taxpaying staff members who are enrolled in the EFTPS ( Electronic Federal Tax Payment System ). Eligible staff members are those staff members whose 2012 income taxes have been settled by the Income Tax Unit and/or those who requested to receive 2013 estimated tax advances. Advances for estimated state and local taxes for staff members residing in Maryland , District of Columbia , and Virginia are issued as cheques made payable to staff members, for forwarding to the appropriate tax authorities. Upon execution of the tax advance payments, Statements for 2013 Quarterly Estimated Tax Advances will be sent to staff members via e-mail to the addresses on file with the Income Tax Unit.
Staff members who are subject to self-employment tax (S/E tax) are advised to pay the 2013 quarterly payment of their share of S/E tax due on 15 April 2013. They may refer to the U.N. tax webpage related to S/E Tax (http://www.un.org/Depts/oppba/accounts/tax/announcements/SE_Tax_Calculation_for2012_and_2013.htm) for details. In addition, staff members may also be required to make additional payments to the IRS and/or the State tax authorities on their taxable income from sources other than the United Nations.
Staff members who have not yet submitted their 2012 income tax claim to the Income Tax Unit are advised to do so as soon as possible to avoid further delay in receiving their 2012 settlement cheques as well as their 2013 estimated tax advance payments.
Should you have any questions on this matter, please contact the Income Tax Unit preferably via e-mail at firstname.lastname@example.org, or in person from 9 a.m. to 5 p.m. from 1 to 15 April 2013, and 9:30 a.m. to 4 p.m. on Wednesday and 1:00 p.m. to 4:00 p.m. on other working days after 15 April 2013. The Income Tax Unit is located at room FF-300, 304 East 45th Street .