Reimbursement of Taxes

Copies of tax returns and related United Nations forms must be received by the Income Tax Unit of the Accounts Division by the above dates.

• Mail your submission by regular mail or special courier (e.g., DHL, FedEx, UPS) to the address below.
• In-person submission may be made from 9:30 a.m. to 5 p.m. at the address below.

United Nations
Income Tax Unit, Accounts Division, Room FF-300
304 East 45th Street
New York, NY 10017

The lead time inherent in the submission deadline provides the Tax Unit the time required to process and pay all timely filed claims for reimbursement of income taxes in advance of the filing deadlines of the tax authorities.

Staff members are directed to consult the checklist on form F.247 for the complete set of documents to be submitted to the Tax Unit for reimbursements.

Staff who submit properly prepared tax returns along with the required UN tax forms by the above deadlines are assured of receiving the appropriate reimbursement cheque(s) by deadlines for filing tax returns with the U.S. tax authorities. Staff members who submit their claims for reimbursement after the above-mentioned UN deadline will still have their claims processed but cannot be assured that their claims will be processed by the applicable income tax filing deadlines with the tax authorities.

Starting with 2006 settlements, statements will be sent to staff members directly to the email address on record with the Tax Unit. Please refer to the statement for more details regarding your reimbursement (e.g., overpayment/refund).

It is expected that the tax reimbursement cheques will be given to the Executive Offices starting sometime in the first week of April for all active staff members stationed in the United States who submitted complete claims for income tax reimbursements to the Income Tax Unit by the United Nations deadline. Cheques for inactive staff members will be sent to the staff member's mailing address on record with the Tax Unit.

Whether or not UN final reimbursement cheques are received by the filing deadline, staff members are reminded that they are required by law to file their respective income tax returns on time with the appropriate US tax authorities unless they have filed requests for extension to file.

The UN will not pay any late filing penalties under any circumstances.

In accordance with staff rule 103.15, no claims for reimbursement of taxes will be entertained beyond one year after the 16 April filing due date with the tax authorities.

FAQ - How does a staff member request income tax reimbursement cheques from the UN?
FAQ - Who pays the penalties and interest imposed by tax authorities?

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