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Frequently Asked Questions


 

What are estimated tax payments for?

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 for the current year, staff members, in most circumstances, will be required to pay in four equal instalments as estimates of their current year federal tax the lesser of: (a) 100 per cent of their actual previous year tax liability (including the self-employment tax); or (b) 90 per cent of their estimated current year tax liability (including the self-employment tax), due on 15 April, 15 June, 15 September of current year and 15 January of 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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  Last updated: 14-Mar-2012 
 
 

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