2011 Fourth Quarter Estimated Tax Advances

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 fourth quarter of 2011 will be made to the IRS and New York State tax authorities through direct deposit systems on 17 January 2012 for all eligible United States taxpaying staff members whose 2010 income taxes have been settled by the Income Tax Unit and who requested to receive 2011 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 2011 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 staff members via their emails on file with the Income Tax Unit.

Staff members who are United States citizens stationed in the United States are advised to pay the 2011 quarterly payment of their share of self-employment tax due on 17 January 2012. Please note that for 2011, staff members’ share of S/E tax has been reduced from past year. Staff Members may refer to the U.N. tax website (www.un.org/tax) 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 2010 income tax claims to the Income Tax Unit are advised to do so urgently. In accordance with Staff Rule 3.16 (ii), no claims for 2010 reimbursement of taxes will be entertained beyond one year after the filing due date of 18 April 2011 with the tax authorities.

The 2011 Statement of Taxable Earnings for United States taxpaying staff members will be distributed to individual staff members by 31 January 2012 via their email addresses on record in the tax system.

Should you have any questions on this matter, please contact the Income Tax Unit via e-mail at tax@un.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 & Disbursement Service
Accounts Division, OPPBA/DM
12 January 2012