The UN does not have a tax withholding system. Staff members who are liable to
pay federal, state or municipal income taxes for 2009 are required to file, by
15 April 2009, a declaration of estimated tax on their estimated 2009 income,
including salary and emoluments to be received from the UN. In order to avoid
the penalty for underpayment of estimated taxes for 2009, staff members, in
most circumstances, will be required to pay in four equal instalments as
estimates of their 2009 federal tax the lesser of: (a) 100 per cent of their
actual 2008 tax liability (including the self-employment tax); or (b) 90 per
cent of their estimated 2009 tax liability (including the self-employment tax),
due on 15 April 2009, 15 June 2009, 15 September 2009 and 15 January 2010.
Federal and New York State tax advances are paid directly to the IRS and New
York State by the UN for credit to the taxpayer's individual account as
estimated tax payments. In exceptional cases where electronic payments are not
possible, tax advance cheques payable to the tax authorities may be issued.
Any advance for Washington, D.C. , Virginia or Maryland state estimated taxes
will be made by cheque payable to staff members, who should either endorse the
cheques and send them promptly to the appropriate state tax authority or
deposit the cheques in their personal bank accounts and issue their own cheques
to pay for the estimated tax.
It is the responsibility of staff members to include on their estimated tax
forms their share of self-employment tax, if applicable, and estimates of
additional taxable income from sources other than the UN and to pay the
estimated tax due thereon.