|
Entitlement to tax refunds is dependent upon who overpays the tax authorities. A
staff member may retain the tax refund that he receives from the tax
authorities if he has more withholding tax on his non-UN income than his tax
liabilities or if he overpays the tax authorities on the non-UN earnings. If
the UN overpays the estimated income tax advances related to a staff member,
the overpayment amount will be indicated on a transmittal statement to the
staff member after the staff member's income tax reimbursement claim is
settled. The UN treats these overpayments as prepayments of tax advances for
the subsequent year. Staff members who continue to be subject to U.S. income
taxes on the UN earnings should indicate on their tax returns that tax
overpayment should be applied to the following year's estimated taxes.
Separated staff members should return the UN portion of tax refunds to the
Organization.
|
