TO ALL STAFF MEMBERS
WHO ARE LIABLE TO PAY INCOME TAXES
TO UNITED STATES TAX AUTHORITIES
ON UNITED NATIONS SALARIES AND EMOLUMENTS
Please be informed that estimated tax advance payments for the third quarter of 2012 will be made to the IRS and New York State tax authorities through direct deposit systems on 17 September 2012 for all eligible United States taxpaying staff members. Eligible staff members are those staff members whose 2011 income taxes have been settled by the Income Tax Unit and/or those who requested to receive 2012 estimated tax advances. Advances for estimated state and local taxes for staff members residing in Maryland , District of Columbia , and Virginia are issued by cheques made payable to staff members, for forwarding to the appropriate tax authorities. Statements for 2012 Quarterly Estimated Tax Advances, which indicate payments made by the United Nations to the tax authorities on behalf of individual staff members, have been sent to s taff members via e-mails to the addresses on file with the Income Tax Unit.
Staff members who are subjected to self-employment tax (S/E tax) on United Nations earnings are advised to pay the 2012 quarterly payment of their share of self-employment tax due on 17 September 2012. Please note that for 2012, staff members' rate of S/E tax remains the same as in 2011. They may refer to the U.N. tax webpage related to SE Tax for details. ( http://www.un.org/Depts/oppba/accounts/tax/announcements/SE_Tax_Calculation_for2011_and_2012.htm ) 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 2011 income tax claims to the Income Tax Unit are advised to do so as soon as possible to avoid further delay in receiving their 2011 settlement cheques as well as their 2012 estimated tax advance payments. As indicated in paragraph 38 of the United Nations information circular, ST/IC/2012/5, Payment of 2011 income taxes, staff members who received 2011 tax advances and have not submitted their 2011 tax returns to the Income Tax Unit by 17 September 2012, may have such tax advances recovered from their salary starting in October 2012. In accordance with staff rule 3.16 (ii), no claims for 2011 reimbursement of taxes will be entertained by the Income Tax Unit beyond one year after the filing due date of 17 April 2012 with the tax authorities.
Should you have any questions on this matter, please contact the Income Tax Unit via e-mail at firstname.lastname@example.org , by telephone at (212) 963 2949, or in person from 9:30 a.m. to 4:00 p.m. on Wednesday and 1:00 p.m. to 4:00 p.m. on other working days. The Income Tax Unit is located at room FF-300, 304 East 45th Street .
Christophe Monier, Chief
Insurance and Disbursement Service
Accounts Division, OPPBA/DM
10 September 2012