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Generally, if a married staff member is not receiving dependency benefits for
his spouse, he can elect to file separately. If the staff member uses itemized
deductions which are lesser than the standard deduction, the UN will calculate
the reimbursement using the standard deduction. If a staff member files
separately while receiving dependency benefits for his spouse, the United
Nations reimbursement of income taxes will be calculated as if he is filing a
joint return with the spouse (latest
tax circular).
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