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The UN does not have a tax withholding system. Staff members who are liable to
pay federal, state or municipal income taxes are required to file, by 15
April, a declaration of estimated tax on their estimated income,
including salary and emoluments to be received from the UN. In order to avoid
the penalty for underpayment of estimated taxes, staff members, in most
circumstances, will be required to pay in four equal instalments as estimates
of their federal tax the lesser of: (a) 100 per cent of their actual tax
liability (including the self-employment tax) of the previous year;; or (b) 90
per cent of their estimated tax liability (including the self-employment
tax) of the current year, due on 15 April, 15 June, 15 September and 15 January
of the following year.
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.
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