United Nations ST/IC/2025/2

Secretariat
27 January 2025

Information circular*
To: Staff members who are liable to pay income taxes to United States tax authorities on
United Nations salaries and emoluments
From: The Under-Secretary-General for Operational Support

Subject: Payment of 2024 income taxes

Deadlines for submission of requests for reimbursement of 2024 taxes

Staff serving in the United States of America: 3 March 2025
Staff serving elsewhere: 1 April 2025
• Copies of tax returns and related United Nations forms must be
received by the Income Tax Unit by the above dates.
• The preferred method of submission is through the UN Income Tax
Portal. Alternatively, email submissions are also acceptable. If none
of these are possible, mail your submission by regular mail or
special courier (e.g., DHL, TNT, FedEx or UPS) to the address
indicated below.
• Submit your claim through https://taxportal.un.org (preferred
method and faster).
• You may email your 2024 tax claim to 2024taxclaimsonly@un.org
(not a preferred method; process will be slow).

Enquiries
United Nations
Income Tax Unit, Room FF-300
304 East 45th Street, New York, NY 10017
Website: https://tax.un.org
Client service is available by making an appointment through Tax-Meet,
the Income Tax Unit’s virtual self-service scheduling tool, available at
https://tax.un.org/news/tax-meet.

* Expiration date of the present circular: 31 December 2025.

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For any tax reimbursement-related query, please raise a ticket through the
query intake form, available by clicking on “Tax-Ask” in the list of quick
links on the website home page.
You can also click on the “Contact us” box on the website home page to
raise a ticket or book an appointment.
• For frequently asked questions, see annex I to the present
information circular.
• Use the checklist (form F.247) in annex II to verify the completeness
of your submission.

Note
The present information circular contains important information about the
reimbursement of income taxes by the United Nations. Read it carefully and be sure
that anyone who assists you in the preparation of your tax returns also reads it. You
will be required to certify the accuracy of statements made in your request for
reimbursement and to give consent to the Organization to obtain certain verifications
directly from the Internal Revenue Service (IRS). This is explained in full in
paragraphs 6 to 10. Please note in particular paragraph 9 below, which defines your
responsibility for informing the Organization of any change in your tax liability or
the filing of amended tax returns for any reason.
Tax advice and tax forms. Staff members of the Income Tax Unit are not
permitted to provide tax advice to staff members or to assist in the preparation of tax
returns. Staff members who need detailed tax advice and/or tax forms should refer to
the Unit’s website (https://tax.un.org/), which includes quick links to the Internet sites
for IRS and state help services.

Announcements
• A United States income tax briefing session will be conducted on
6 February 2025. Time and platform will be announced through a
broadcast message.
• Self-employment tax. All United States taxpaying staff members who
are liable to pay tax on United Nations earnings are encouraged to
enrol with the IRS Electronic Federal Tax Payment System for their
quarterly share of self-employment (if applicable) and other tax
payments to IRS. For 2024, the employee portion of the social security
is equal to its previous rate of 6.2 per cent of wages, up to a maximum
wage base of $168,600, and the Medicare tax rate remains 1.45 per
cent on all wages. The social security tax maximum wage base for
2025 will be $176,100.
• The Medicare tax rate is 1.45 per cent each for the employee and
the employer. There is no wage base limit for the Medicare tax. There
will be an additional Medicare tax of 0.9 per cent for employees if
wages are or exceed $250,000 for a married individual filing a joint
return, $125,000 for a married individual filing a separate return, and
$200,000 for all others.

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• The statement of taxable earnings for United States taxpaying staff

members will be sent to their individual email addresses on record
in the tax system. Staff members should contact the Income Tax Unit
if they have not received their 2024 statements of taxable earnings
by email by 8 February 2025.
• Staff members who have been assigned to serve in United Nations
offices outside the United States during 2023, 2024 or 2025
should refer to IRS publication 54, the instructions for form 2555
and the special provisions and procedures specified in
paragraphs 66 to 88 of the present information circular. The
foreign earned income exclusion for 2024 is $126,500.
• Please visit the website, at https://tax.un.org, which contains useful
information to help one to better understand the United Nations tax
system.
• United Nations forms. For the tax year 2021 onwards, United Nations
form F.243 has been replaced with IRS form 4506-C.

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Contents
Page

I. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
II. United Nations policies on income tax reimbursement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
A. Rationale for reimbursement of taxes levied on United Nations income . . . . . . . . . . . . . . 5
B. Requirements for applications for reimbursement or for advances to pay estimated taxes. . . . 6
C. Obligation to minimize tax liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
D. Issuance of tax cheques by the United Nations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
E. Importance of submitting claims on time . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
F. Policy regarding interest and penalties imposed by tax authorities . . . . . . . . . . . . . . . . . . 9
G. Income tax assistance, enquiries and forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
H. Office to which settlement claims are to be submitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
III. Procedures for reimbursement of federal, state and municipal income taxes for the calendar
year 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
A. Computation of reimbursement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
B. Statement of taxable earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
C. Social security numbers or individual taxpayer identification numbers . . . . . . . . . . . . . . . 12
D. Issuance of final 2024 tax payment cheques . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
E. Incomplete or incorrect applications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
F. Overpayment of tax advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
G. Timely filing of tax returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
IV. Advances for estimated federal, New York, Washington, D.C., Virginia or Maryland and
New York City or Yonkers income taxes for the calendar year 2025 . . . . . . . . . . . . . . . . . . . . . 15
V. Social security contributions (self-employment taxes) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
VI. Special provisions and procedures applicable to staff members assigned to a United Nations
office outside the United States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
A. General comments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
B. Filing deadlines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
C. Foreign earned income and housing cost exclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
D. Filing procedures for staff members who have qualified for or are likely to qualify for
the foreign earned income exclusion for 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
E. Requirements for amended tax returns in some circumstances . . . . . . . . . . . . . . . . . . . . . . 21
F. Tax advances for staff members on mission or assignment outside the United States . . . 22
G. Special provisions governing social security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
VII. Special provisions relating to staff members who have already separated from the
United Nations or who are expected to separate from the United Nations in 2024 . . . . . . . . . . 22
Annexes
I. Frequently asked questions on income taxes in the United Nations . . . . . . . . . . . . . . . . . . . . . . 24
II. Tax forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

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I. Introduction
1. A staff member who is a United States citizen or a permanent resident (“green
card” holder) who has signed the “Waiver of rights, privileges, exemptions and
immunities” (the waiver) is subject to income taxation by the United States of
America on his or her earnings from the United Nations (see ST/AI/1998/1).
According to the United States Immigration and Nationality Act of 1952, the waiver
should be signed within 10 days of receiving notification of admission for permanent
residence or joining the Organization. Staff members must obtain approval from their
human resources office in writing before signing the waiver. The main criterion of
determination by the United Nations of entitlement to reimbursement of income taxes
is the staff member’s nationality and/or resident status registered with the United
Nations, regardless of the staff member’s official nationality. It is the staff member’s
personal responsibility to ascertain and meet his or her legal obligations, if any,
arising under United States federal, state and municipal income tax laws.
2. A staff member who is liable for such taxes for 2024 and/or 2025 and who
wishes to claim reimbursement from the United Nations may apply for reimbursement
of such taxes in accordance with the procedures set out in the present information
circular.

II. United Nations policies on income tax reimbursement

A. Rationale for reimbursement of taxes levied on United Nations income

3. Most Member States, by acceding to section 18 (b) of the Convention on the

Privileges and Immunities of the United Nations, have exempted United Nations staff
members from national taxation of their official emoluments. A few Member States
have not done so, and staff members from those Member States may thus be required
to pay taxes on their United Nations income. In the interest of equity, the General
Assembly established a system to reimburse income taxes to those United Nations
staff members who are required to pay taxes in respect of salaries or other emoluments
that they receive from the United Nations.
4. The purpose of the United Nations income tax reimbursement system is to place
United Nations staff members subject to taxation in the financial position in which
they would find themselves if their United Nations remuneration were not taxed. It is
not intended that the staff member derive a benefit or be placed at a disadvantage vis -
à-vis other United Nations staff members whose United Nations remunerations are
not subject to taxation.
5. The scope of the income tax reimbursement system is limited to the
reimbursement of taxes actually paid or actually due to the United States tax
authorities. The staff member is required to minimize his or her tax liability before
requesting reimbursement from the Income Tax Unit and the tax liability taken into
account by the Unit is correspondingly limited to taxes paid or due where the staff
member has fulfilled this obligation. Where a staff member’s tax liability is reduced
as a result of the application of credits, deductions or exemptions, the staff member
cannot claim and will not be reimbursed for any amount in excess of his or her actual
net tax liability, regardless of the source of earnings – United Nations or external to
the United Nations – with which the credits, deductions or exemptions are associated.
The copy of the tax return submitted to the Unit must be a copy of the tax return
actually filed with the United States tax authorities. It is stipulated in United Nations
staff regulation 3.3 (f) (i) that, in no case, shall the reimbursement by the United

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Nations exceed the final income taxes actually paid and payable in respect of a staff
member’s United Nations income.

B. Requirements for applications for reimbursement or for advances

to pay estimated taxes

6. Staff members must submit to the Income Tax Unit, through the UN Income
Tax Portal (https://taxportal.un.org; preferred and faster method) as a PDF
upload or the dedicated email address (2024taxclaimsonly@un.org; not
preferred and process will be delayed):
(a) For reimbursement of 2024 federal, state or municipal taxes:
(i) A request for settlement of income taxes (United Nations form F.65 plus
form F.65/A, if applicable);
(ii) Consent for the Internal Revenue Service (IRS) to disclose certain tax
return information to the United Nations IRS form 4506-C. Note that an
electronic signature is not accepted on form 4506-C. A pre-populated form is
also available on the Income Tax Unit website;
(iii) True, complete and signed copies of the relevant income tax returns and
supporting information for the tax year for which reimbursement is requested,
including a copy of the statement of taxable earnings;
(iv) For states other than New York, New Jersey, Connecticut, Maryland and
Virginia and for Washington, D.C., or for municipal authorities other than New
York City or Yonkers, the tax rates and relevant instructions issued by the tax
authority must be attached to the application;
(b) For advances to pay 2025 estimated taxes: a request for 2025 income tax
advances (United Nations form F.65 plus form F.65/A, if applicable).
7. All applicable spaces on forms F.65 and F.65/A and IRS form 4506 -C must be
filled in completely. The Income Tax Unit relies on information such as home address,
email address, office location and telephone extension to facilitate communication
with staff members. Information regarding form F.65 can be found at the back of the
form that is included in the present information circular. Every United States
taxpaying staff member is required to read it carefully for successful completion of
the form. Instructions are also included at the beginning of forms F.65 and F.65/A and
IRS form 4506-C.

Form F.65
8. By submitting form F.65, staff members authorize the United Nations to make
federal and state tax advance deposits on their behalf. In signing form F.65, staff
members certify and undertake very specific obligations listed on the form as a
condition of receiving reimbursements or advances. Failure to adhere to these
obligations may result in: (a) suspension of issuance of further tax reimbursements;
(b) recovery of amounts already advanced and/or paid; and (c) possible disciplinary
action.

Internal Revenue Service form 4506-C

9. In completing and signing IRS form 4506-C, a staff member consents to
authorize IRS to disclose certain tax information to the United Nations for verifying
actual income taxes paid to the United States. This consent may be revoked within 75
days of signature; however, if consent is revoked, the staff member must immediately

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repay to the United Nations the entire amount of any tax reimbursements and
advances for all the tax years to which the revocation applies. If repayment of any tax
reimbursements and advances is not made promptly, these amounts may be deducted,
pursuant to staff rule 3.18, from future payments by the Organization of salaries and
other emoluments, including separation entitlements, and disciplinary action may also
be taken as appropriate. Normally, the completion of one form 4506 -C at the time of
application for reimbursement will be sufficient for the entire year; however, staff
members may be required to complete and sign another form 4506-C at any time
during the year if the original form 4506-C is not deemed acceptable by IRS.

Internal Revenue Service requirements regarding its form 4506-C

10. IRS form 4506-C must be filed with no changes or alterations except as
specified in the directions at the bottom of the form. The use of correction fluid or
any subsequent corrections to form 4506-C are not permitted. Form 4506-C must be
completed in ink and is not acceptable in pencil. Please adhere to the standard
American dating format of month/day/year (e.g. 06/15/2025), not the normal United
Nations format, when completing form 4506-C. IRS will not accept form 4506-C if it
does not follow the standard American dating format. Electronic signatures are not
accepted on form 4506-C. If you are filing a joint return, your spouse’s social security
number must be on form 4506-C, whether your spouse is a staff member or not.
11. Any changes to form 4506-C or non-adherence to the above requirements will
result in rejection of the tax reimbursement claim and/or delays in the processing of
the claim. In cases in which a staff member has filed a claim for reimbursement of
income taxes that must be returned by the Income Tax Unit because of an error or
some other deficiency, the staff member will receive a notice of correction/rejection.
If the staff member fails to respond to the notice of correction/rejection in a timely
manner, there may be substantial delays in processing the reimbursement request, for
which the United Nations will not accept any responsibility.

C. Obligation to minimize tax liability

12. In order to minimize the burden on the Tax Equalization Fund, of which the
Secretary-General is the trustee, and on voluntary funds from which tax
reimbursements may be made, a staff member claiming reimbursement is required to
make maximum use of all adjustments to income, deductions and exemptions in order
to minimize his or her tax liability. In claiming a reimbursement from the United
Nations in form F.65, a staff member, among other things, certifies and agrees that he
or she will minimize his or her taxes.
13. For married staff members, the filing of joint tax returns in most cases results
in a lower tax liability both for the staff member and for the United Nations. Married
staff members who are both United States taxpayers must use “married filing jointly”
status when filing their income tax returns. In addition, staff members who receive
dependency benefits from the United Nations for their spouse must also file jointly.
If (a) tax return(s) with filing status other than “married filing jointly” is/are
submitted by a staff member in receipt of dependency benefits for a spouse, the final
reimbursement of income taxes will be calculated using the greater of the standard
“married filing jointly” deduction for the tax year in question or the actual amount of
the itemized deduction claimed. The “married filing jointly” tax rate will be used to
calculate the taxes due. The filing of joint federal returns by citizens and resident
aliens with spouses who are non-resident aliens but have tax identification numbers
is permitted. New York state income tax laws require that taxpayers who file joint
federal returns must, with very few exceptions, file joint New York state returns.

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14. Staff members are required to claim itemized deductions if these would exceed
the standard deductions allowable. Staff members should refer to the specific
instructions issued by the tax authorities for items of deductions allowed. If a staff
member does not claim itemized deductions and it is determined by the United
Nations that itemizing deductions would result in a lower tax, the tax returns will be
rejected as incomplete, and he or she will be required to resubmit the corrected
returns with an itemized deduction schedule.

D. Issuance of tax cheques by the United Nations

15. For those not enrolled in the IRS Electronic Federal Tax Payment System
(EFTPS), cheques will be issued as the final settlement or as advances for federal or
state or municipal income tax liabilities attributable to United Nations earnings and
the cheques are made payable to the income tax authority. The staff member must
forward any such cheques immediately to the appropriate tax authority. Cheques
payable to a tax authority must never, under any circumstances, be deposited into a
personal account.
16. Failure to forward cheques made payable to the tax authorities promptly
to the appropriate tax authorities may result in the suspension of the issuance of
future tax payments. Depositing a cheque made payable to a tax authority into a
personal account may result in the suspension of the issuance of future tax
payments, recovery of amounts already advanced and/or paid and possible
disciplinary action.
17. An exception to the United Nations procedure of issuing cheques payable to the
tax authorities will be made only if the staff member provides proof that full payment
of income tax settlements (except for the estimated tax advances for the current year)
has already been made at the time the claim is submitted. Proof of payment means
copies of both sides of cancelled cheques made payable to the tax authorities,
electronic payment receipts or transcripts of taxpayer accounts. Any claims for
reimbursement of income taxes that request a cheque made payable to the staff
member but do not provide acceptable proof of payment will not be honoured.
Cheque(s) will be distributed by the United States Postal Service by the Cashier’s
Office to the address on United Nations form F.65. United Nations staff members who
have access to Umoja employee self-service must update their mailing address in
Umoja or create an address for tax purposes. Addresses of all other staff (e.g. staff of
the United Nations Development Programme, World Health Organization, etc., and
separated United Nations staff) will be updated in Umoja by the Income Tax Unit.
18. The tax authorities require each taxpayer to enter his or her social security
number on each cheque so that the tax authority can credit the cheque to the correct
account. Staff members should verify that the social security number printed on the
face of each tax cheque is correct. Married staff members should always write their
own social security number on any cheque issued by the United Nations and not the
social security number of their spouse. Staff members are urged to keep a record of
the number of each tax cheque received from the United Nations.
19. Tax cheques are, in general, issued approximately two weeks before the
estimated tax payment and annual tax filing due dates. Staff members who expect to
be on official travel or leave on the date that tax cheques are expected to be issued
should make prior arrangements so that they can receive and send their cheques to the
appropriate tax authorities before the due date. It is not possible for the Income Tax
Unit to accommodate requests for early issuance of cheques.

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E. Importance of submitting claims on time

20. The reimbursement of income taxes shall be deemed to be claimable by staff

members on the last date on which their return for a specific year must be filed with
the tax authority, without any extension of time for filing other than the automatic
extension for staff serving abroad. It is important to submit the tax reimbursement
claim by the stipulated deadline announced by the United Nations, in order to receive
the reimbursement by the IRS deadline. Failure to submit the claim by the stipulated
deadline may significantly delay reimbursement, which may lead to a financial
burden of penalties and interest on the staff member.

F. Policy regarding interest and penalties imposed by tax authorities

21. As the responsibility for filing complete, correct and timely tax returns and
estimated tax payments with any amounts due is that of the individual taxpayer, the
United Nations will not reimburse staff members for interest or penalties imposed by
tax authorities on their United Nations earnings. There are three exceptions to this
rule. The United Nations may reimburse late-payment and/or underpayment interest
and penalty charges that arise from: (a) delays or incorrect written instructions or
incorrect earnings data that are acknowledged by the United Nations as being the
responsibility of the Organization; (b) extensions for staff members serving the
United Nations outside the United States; or (c) underpayment of tax advances by the
United Nations under the provisions of paragraph 52 (c), (d) and (e) below. The
United Nations will not pay any late filing penalties under any circumstances.

G. Income tax assistance, enquiries and forms

22. Neither the United Nations nor the United Nations Joint Staff Pension Fund can
provide advice or assistance to staff members on tax matters, other than in relation to
the treatment of taxable United Nations earnings included in the statement of taxable
earnings, or communicate directly with tax authorities on a staff member’s behalf.
Under the provisions of staff regulation 1.2, staff members are not permitted to
provide assistance in income tax matters to other staff members for
remuneration without the prior approval of the Secretary-General.
23. Should advice be needed on aspects of income tax returns not related to the
United Nations, staff members should consult the appropriate income tax authorities
or tax preparation services. Staff members may wish to obtain a free copy of
publication 17, entitled Your Federal Income Tax: for Individuals, which is issued
annually by IRS. Specific contact information on all general tax matters may be
obtained by visiting the website at https://tax.un.org.
24. Most forms required for the filing of federal and state returns are available on
specialized government Internet sites. All tax forms can be obtained directly from the
appropriate tax authorities. Information about obtaining tax forms can be found by
visiting the Income Tax Unit website.

H. Office to which settlement claims are to be submitted

25. All staff members requesting reimbursement of income taxes for the tax year
applicable for the present information circular should submit completed applications
as a PDF upload to the UN Income Tax Portal at https://taxportal.un.org (preferred
and faster method) or to the Income Tax Unit using the dedicated email address
2024taxclaimsonly@un.org and keep copies of the tax returns and related documents

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for their records. The Unit does not keep copies of staff members’ tax returns for more
than 10 years after their relevant due dates for filing with the tax authorities. There
is limited in-person client service. Virtual one-on-one client services are available
through TaxMeet; a link for logging in is available on the Unit’s website. Enquiries
may also be made by raising a ticket through the website by clicking on the “Contact
Us” box or by clicking on the “Tax-Ask” link and filling out a query intake form.

III. Procedures for reimbursement of federal, state and

municipal income taxes for the calendar year 2024
A. Computation of reimbursement

26. The method of computing the federal, state and municipal taxes payable on
United Nations earnings and, thus, the amount that the United Nations will reimburse
to a staff member is as follows. The tax attributable to the United Nations salary and
emoluments is considered to be the difference between: (a) the total tax payable for
the year as shown in the copies of the tax return submitted by the staff member, with
the United Nations income (as shown on the statement of taxable earnings) included;
and (b) the tax that would be payable if United Nations income were excluded from
total income. The taxable amount of pension withdrawal settlement shown on the
statement of taxable earnings for staff members who joined the Organization after
31 December 1979 will be treated as non-United Nations income in accordance with
General Assembly resolution 34/165 of 17 December 1979 (see para. 93 below).
27. Both calculations (a) and (b) in paragraph 26 above use the actual income, loss,
adjustments to income, total deductions and exemptions claimed by the staff member
on his or her tax return(s) to arrive at the taxable income. The adjustment to income
for the United Nations reimbursement portion of the self-employment tax (see
para. 60 below) is considered to be an adjustment to United Nations income to the
extent that this self-employment tax is attributable to United Nations income.
Additional deductions may also reduce the United Nations income used in the
calculation noted in paragraph 26 above. Effective from 2012, staff members are not
required to use foreign tax credit to offset their tax liability attributable to United
Nations income on their federal tax returns. However, if staff members claim the
foreign tax credit and any other tax credits available on the actual tax returns with
United Nations income, such as education credits, child tax credit, child and
dependent care credit, elderly and disabled credit, New York City school tax credit
and various state and city tax credits, all credits will be applied to reduce the total
income tax liability without the United Nations income which do not affect the
calculations noted in paragraph 26 above. In this regard, if a staff member claims a
foreign tax credit to offset tax on United Nations income, he/she shall not be eligible
to receive reimbursement against the foreign tax credit applied to reduce the income
tax on United Nations income. Additional Medicare tax and net investment income
tax are employees’ responsibility and are not reimbursed by the United Nations.

B. Statement of taxable earnings

28. A staff member who is subject to United States taxes will receive a detailed
statement of his or her United Nations taxable earnings for 2024 through his or her
email address on record in the tax system. The statement will be issued by 31 January
2025.
29. A staff member who is required to file a United States federal income tax return
and who was on the payroll at any time in 2024 by the Economic Commission for

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Africa, the Economic Commission for Latin America and the Caribbean, the
Economic and Social Commission for Asia and the Pacific, the Economic and Social
Commission for Western Asia, the United Nations Office at Nairobi, the United
Nations Office at Geneva, the United Nations Office at Vienna, the Office of the
United Nations High Commissioner for Refugees, the United Nations Relief and
Works Agency for Palestine Refugees in the Near East, the United Nations
Development Programme, the United Nations Children’s Fund, the World Health
Organization, the Pan American Health Organization, the Organisation for the
Prohibition of Chemical Weapons or the International Tribunals and International
Court of Justice in The Hague will also receive a statement of his or h er United
Nations taxable earnings directly from the Income Tax Unit through his or her email
address and may obtain a copy from the finance office at that location. Staff members
who were on the payrolls of more than one office during 2024 should receive a
separate statement of taxable earnings from each office. Their total United Nations
taxable income is the sum total from all such statements.
30. Staff members should note that at the bottom of the statement of taxable
earnings there is a paragraph explaining that, since remuneration from an
international organization is not subject to withholding, the United Nations is exempt
from issuing a wage and tax statement (IRS form W-2) per se. While it is not a
requirement of IRS or state/local tax authorities, staff members may wish to attach a
copy of the United Nations statement of taxable earnings to the income tax returns
that they file with the appropriate tax authorities. A copy of the statement(s) of taxable
earnings must be attached to the copy of the returns included with the request for the
reimbursement of taxes.
31. The following types of payments made by the United Nations to staff members
during the calendar year 2024 are included in the statement of taxable earnings for
2024:
(a) Gross salary (before the deduction of staff assessment);
(b) Overtime, compensatory time and night differential;
(c) Post adjustment;
(d) Dependency allowance;
(e) Language allowance;
(f) Mobility and hardship allowance (including hazard pay and/or non-family
hardship element and/or danger pay, where applicable);
(g) Representation allowance;
(h) Education grant;
(i) Assignment grant;
(j) Travel on appointment and/or separation;
(k) Removal of personal household effects and goods;
(l) Home leave travel;
(m) Rental subsidy;
(n) Termination indemnity and compensation in lieu of notice;
(o) Commutation of accrued annual leave paid at separation;
(p) Family visit travel;
(q) Repatriation grant;

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(r) Death benefits;

(s) Education grant travel;
(t) Travel time;
(u) Recruitment allowance;
(v) Relocation grant;
(w) Personal transitional allowance.
32. The taxable portion of a partial or full distribution received from the United
Nations Joint Staff Pension Fund (see paras. 92–94 below), along with any other
taxable separation payments, will also be included in the statement; however, the
taxable amount of the pension distribution is not considered as United Nations income
eligible for tax reimbursement for those staff members who joined the Organization
after 31 December 1979. The United Nations daily subsistence allowance for official
travel and mission subsistence allowance are not taxable earnings. However, the daily
subsistence allowance, when part of an assignment grant, relocation grant, medical
and security evacuation, home leave and family visit travel, is taxable income. The
value of the cost of an air ticket provided by the Organization (in the form of ticket)
in connection with initial and repatriation travel is not taxable income.
33. The total of all types of payments shown on the statement of taxable earnings is
the amount that will be reported directly by the United Nations to IRS and is the
amount that should be reflected on the staff member’s income tax returns. Every
possible effort will be made to ensure that all taxable income items have been
included in the statement of taxable earnings. Even if some items have been omitted
or reported incorrectly, it remains the responsibility of the staff member to include all
taxable items on his or her tax return and to inform the Income Tax Unit and the
finance office issuing the statement of taxable earnings of any item omitted from or
reported incorrectly on the statement of taxable earnings by 10 February 2025. United
States taxpaying staff members who have not received their 2024 statements of
taxable earnings by 7 February 2025 should contact the Unit by raising a ticket.
34. United Nations emoluments are considered wages or earnings from
employment and must be reported as such on line 1 of IRS form 1040, “Wages,
salaries, tips, etc.”. United Nations earnings are not business income and should not
be reported on IRS schedule C. Any claims for reimbursement using schedule C to
report United Nations earnings subject to income taxes will be returned to the staff
member for correction.

C. Social security numbers or individual taxpayer identification numbers

35. IRS, in connection with the operation of its automatic data -processing program,
requires that taxpayers indicate their social security number or individual taxpayer
identification number on their tax returns for use as a taxpayer account number. Under
the Internal Revenue Code, a penalty may be imposed for failure to supply an account
or identification number, unless the taxpayer can show that the failure was attributable
to reasonable causes. Note that once a taxpayer is issued a social security number, he
or she should not use an individual taxpayer identification number when filing the tax
return.
36. Staff members who are liable to pay United States federal income tax should
obtain a social security number or individual taxpayer identification number, even if
they are not United States citizens or if their United Nations earnings are not
otherwise subject to social security coverage. Staff members should file form SS -5
for a social security number or form W-7 for an individual taxpayer identification

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number. If a number has been applied for but not received by the due date for filing,
the staff member should ask for an extension of time to file. A missing or incorrect
social security number or individual taxpayer identification number may result in the
tax authority applying stringent penalties. Therefore, staff members are urged to apply
for and to provide IRS with their social security number or individual taxpayer
identification number.

D. Issuance of final 2024 tax payment cheques

37. Final tax reimbursement payments will be issued before the 15 April 2025
deadline to all staff members who submit complete claims for reimbursement of 2024
income taxes by the deadline of 3 March 2025. The lead time provided by the
submission deadlines provides the Income Tax Unit the time required to process and
pay all timely filed claims for the reimbursement of income taxes in advance of filing
deadlines. Staff members who submit their claims for reimbursement of 2024 income
taxes after the United Nations submission deadlines are not assured that their claims
will be reimbursed by their applicable income tax filing deadlines. Similarly, a staff
member serving outside the United States who submits a complete and processable
(see paras. 6 and 7 above) claim for reimbursement of 2024 income taxes on or before
1 April 2025 may expect the claim to be reimbursed on or before the 16 June 2025
overseas filing deadline with the two-month automatic extension.
38. Staff members whose advances to pay estimated taxes for 2024 were less than
their entitlement to tax reimbursement for 2024 will receive electronic payment
directly to IRS and/or to the staff member’s bank account or either one or two tax
cheques for each return. When two tax cheques are received for a specific tax return,
one of the cheques will be a cheque made payable to the tax authority and the other
cheque will be made payable to the staff member.
39. All staff members who received advances to pay estimated taxes for the tax year
2024 must submit a copy of their final tax returns for 2024, together with form F.65
(request for income tax settlement and advances), form F.65/A (if applicable) and IRS
form 4506-C, to the Income Tax Unit. If a staff member does not submit these by
15 October 2025, any tax advance payments that have been made to him or her may
be recovered from his or her salary starting the following month.

E. Incomplete or incorrect applications

40. All forms must be fully completed, signed and dated, and requests for
reimbursement of income taxes must include (a) complete, correct and signed
copy/copies of the income tax return(s), or they will not be processed and will be
returned to the staff member with a notice of rejection and/or correction. The
Organization will not accept responsibility for delays in processing any incomplete
application for the reimbursement of income taxes.
41. In recent years, the use of computerized tax preparation packages has become
widespread. Some of these packages include the electronic filing of tax returns with
the tax authorities. The paper copies of tax returns generated from computer software
can be accepted by the Income Tax Unit as the required copy of a staff member’s
return only if there is a fully printed description for each line number of the tax return
comparable to the line descriptions on federal and state returns. Computerized tax
return forms that contain only line numbers and amounts are not acceptable. Federal
income tax returns must be prepared using IRS form 1040, and New York State
resident returns must be prepared using New York State Department of Taxation and
Finance form IT-201.

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42. If the Income Tax Unit determines, in the course of processing a request for
reimbursement, that a minor error has been made in a staff member’s tax return(s), it
will issue to the staff member a written notice of rejection and/or correction to be
made to the tax return(s). Staff members should not, however, rely on the Unit to
detect errors. They remain fully responsible for filing correct returns with the tax
authorities.
43. Staff members who receive notices of correction are required to certify that they
have made the necessary changes to their tax returns and have submitted the corrected
returns to the tax authorities. They must return the notice of correction to the Incom e
Tax Unit along with a copy of the corrected return(s), which they certify have been
sent to the tax authorities. The United Nations will not be responsible for any delays
in the issuance of tax reimbursements because of the requirement for returning th e
notice of correction with a copy of the corrected return(s) to the Unit.
44. In instances in which staff members have already filed their returns with the tax
authorities before the receipt of a notice of correction from the Income Tax Unit, they
must submit appropriate amended returns to the tax authorities and submit a copy of
the amended return(s) to the Unit.

F. Overpayment of tax advances

45. If a staff member has received advances to pay estimated taxes for 2024 from
the United Nations that exceed his or her entitlement to reimbursement for the United
Nations share of the total tax liability for 2024, the amount of excess reimbursement
for 2024 will normally be considered by the United Nations to be estimated tax
payments for 2025. The total amount of new advance payments made for 2025
estimated taxes will be reduced accordingly. Such excess amounts are indicated on
the transmittal statement accompanying 2024 reimbursement cheques and/or 2025
advance deposits. Any such excess payments for 2024 will be deducted from the first -
quarter tax advance deposit for 2025 and, if necessary, from subsequent quarterly tax
advance deposits.
46. In such cases, staff members should be aware that they may incur penalties and
interest if the total amount of estimated tax payments for 2025 is significantly less
than the total tax liability as a result of the reduction in the 2025 advance deposits
made by the United Nations. Staff members will need to designate on their 2024 tax
returns a portion of any 2024 overpayment(s) as an estimated payment for 2025 and/or
make additional estimated tax payments for 2025 directly. Staff members paying self -
employment taxes on United Nations earnings should pay specific attention to the
effect of any United Nations overpayment of 2024 federal estimated taxes on
payments credited to their 2025 federal taxpayer account.
47. In some instances, United Nations advances received to pay estimated taxes for
2024 may have greatly exceeded the staff member’s total taxes due, and the staff
member is eligible for an unusually large refund from the tax authority. Overpayments
of 2024 estimated taxes equal to or more than the amount of the 2024 income taxes
due on United Nations earnings are considered to be unusually large refunds. In these
instances, most or all of the potential refund is due to and payable to the United
Nations, and this excess payment for 2024 by the United Nations cannot be recovered
in a reasonable time by the normal method of reducing the staff member’s 2025 tax
advances. In such circumstances, active staff members and in all circumstances
separated staff members must request a full refund on their 2024 tax return. When
the refund is received, staff members are to deposit the refund cheque into their bank
account. They should also confirm the outstanding tax receivable with the Income
Tax Unit and make a payment either by personal cheque or electronically to the United

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Nations. Any such unusually large refunds from a tax authority, which are attributable
to a significant overpayment of tax advances by the United Nations, and which are
not returned to the Unit within 90 days of the required filing date of the tax return,
will be subject to immediate recovery from salary or final separation payments. A
staff member who is uncertain whether a large refund from a tax authority must be
treated in this fashion should consult with the Unit.

G. Timely filing of tax returns

48. Whether or not United Nations final reimbursement cheques or payment

advances are received by the filing deadline of 15 April 2025, staff members must
file their returns on time with the appropriate tax authorities unless they have
filed a request for an extension to file. Staff members serving outside the United
States have an automatic two-month extension and must file their federal income tax
returns by 16 June 2025 or apply for an extension. Filing an extension request with
the United States tax authorities will avoid the substantial penalties for failure to file
the tax return within the time prescribed by law. If the tax return is filed without full
payment, IRS and other tax authorities will levy a charge for the failure to pay the tax
or portion thereof when due. Staff members may wish to refer to IRS notice CP30 for
further information about notice, penalties and interest. In this regard, the staff
member is responsible for his or her share of the tax due and any interest and penalty
related thereto. If, notwithstanding full compliance by the staff member with the
procedures set out in the present information circular, the United Nations payments
were not received in a timely fashion, a claim for reimbursement of any late -payment
interest and penalties levied will be considered in accordance with the provisions of
paragraph 22 above. The United Nations will not, however, pay any late filing
penalties under any circumstances.

IV. Advances for estimated federal, New York, Washington, D.C.,

Virginia or Maryland and New York City or Yonkers income
taxes for the calendar year 2025
49. A staff member who will be liable for federal, state or municipal income taxes
for 2025 is required to file, by 15 April 2025, a declaration of estimated tax on his or
her estimated 2025 income, including salary and emoluments to be received from the
United Nations. Instructions regarding the filing of the declaration of estimated
income tax, showing how and when payments are to be made, can be found on IRS
tax form 1040-ES, New York tax form IT-2105, New Jersey tax form NJ-1040ES,
Connecticut tax form CT-1040ES, Maryland tax form 502D and Washington, D.C.,
tax form D-40ES.
50. Staff members should be aware that, in order to avoid the penalty for
underpayment of estimated taxes for 2025, in most circumstances they will be
required to pay in equal quarterly instalments as estimates of their 2025 federal tax
the lesser of: (a) 100 per cent of their actual 2024 tax liability (including the self -
employment tax); or (b) 90 per cent of their estimated 2025 tax liability (including
the self-employment tax).
51. It is the responsibility of staff members to include on their estimated tax
forms estimates of additional taxable income from sources other than the United
Nations and to pay the estimated tax due thereon, including their share of self -
employment tax (social security contributions).

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52. The United Nations assists staff members in meeting their estimated tax
obligations on United Nations income by issuing quarterly tax advances to staff
members on request and under the conditions prescribed below:
(a) A request for the issuance of advances to pay 2025 estimated income taxes
is made by completing the appropriate section of form F.65, normally completed at
the same time as the request for the 2024 final tax reimbursements;
(b) No advances will be issued to pay 2025 estimated income taxes to any staff
member who has received advances to pay 2024 estimated income taxes but whose
2024 tax reimbursement has not been settled;
(c) No advances will be issued to staff members who are working under an
initial appointment contract with the United Nations of less than six months’ duration
or under a WAE (when actually employed) contract. The United Nations will be
prepared to reimburse any penalty incurred by staff members related to underpayment
of estimated taxes on such United Nations income;
(d) Staff members who have separated from the United Nations will receive
no additional advances. In some instances, retiring staff members who joined the
Organization before 1 January 1980 will receive taxable lump -sum pension payments
or other taxable distributions that will require additional estimated payments to be
made to tax authorities. The United Nations will not issue tax advances for these
distributions, but will be prepared to reimburse any penalty incurred by the staff
members relating to the reimbursable portion of the United Nations payments;
(e) Advances may be reduced or eliminated for staff members on mission or
assignment outside the United States who are deemed to qualify for the foreign earned
income exclusion by the Income Tax Unit, as discussed in paragraphs 70 to 76 below.
The United Nations will reimburse any resulting penalty incurred by the staff
members relating to the underpayment of estimated taxes on United Nations income
that resulted from such reduction or elimination of tax advances by the United
Nations;
(f) The amounts of the estimated tax advances issued by the United Nations
will be determined by the Income Tax Unit. They will normally be based either on
earnings received from the United Nations in 2025 or on the amount of taxes paid on
United Nations income for the full year 2024 plus the United Nations portion of the
social security (self-employment) taxes expected to be paid for 2025, if any;
(g) All tax advances issued for 2025 will be applied against the amount
calculated as reimbursable by the United Nations for the year 2025.
53. Estimated taxes are payable to the tax authorities in four quarterly instalments,
due on 15 April 2025, 16 June 2025, 15 September 2025 and 15 January 2026.
Advances for the first quarterly instalment of the 2025 taxes will be issued before the
15 April 2025 due date, and those for subsequent quarterly payments will be issued
before the above-mentioned due dates.
54. Federal and New York state tax advances are deposited directly with IRS and
New York State for credit to the staff member’s individual accounts as estimated tax
payments. In exceptional cases, where electronic payments are not possible, tax
advance cheques payable to the tax authorities may be issued.
55. Any advances for Washington, D.C., Virginia or Maryland state/city estimated
taxes will be made electronically or by cheques made payable to the staff member.
The staff member should deposit the cheque into his or her personal account and issue
a cheque to pay for the estimated tax. The United Nations does not issue advances for
estimated taxes for states other than New York, Virginia and Maryland or for
Washington, D.C., but will reimburse any penalties and related interest that may be

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levied by other state tax authorities as a consequence of late payments or

underpayment of estimated taxes.
56. Staff members whose tax advance payments for estimated federal and/or state
taxes were made to IRS and the state will be notified of the amount on the statement
of taxable earnings.
57. Staff members whose tax advance payments for the United Nations share of
their estimated federal taxes are made by direct deposit with IRS will, in many cases,
still have to make additional estimated tax payments directly to IRS each quarter,
using IRS form 1040-ES payment vouchers, direct pay online at www.irs.gov or an
electronic fund transfer payment through www.eftps.gov. Staff members who are
United States citizens serving in the United States are required to pay social security
contributions on their United Nations earnings. They will therefore need to make
estimated federal tax payments for their own share of social security (self-employment)
taxes due and may be penalized for underpayment of estimated taxes if they do not. All
staff members with taxable income from sources other than the United Nations may
also need to make additional estimated federal tax payments each quarter .

V. Social security contributions (self-employment taxes)

58. It is mandatory that all United States citizens report any self -employment
income and pay the appropriate self-employment tax. United States citizens who are
serving in the United States have social security coverage while employed by the
United Nations. United States citizens serving abroad do not, except as indicated in
paragraphs 87 and 88 below, have social security coverage; they are not subject to
self-employment tax, nor can they obtain social security coverage by voluntary
payments. Social security and Medicare taxes do not apply to United States permanent
residents (“green card” holders) who have signed the waiver.
59. United States citizens working for the United Nations and serving in the United
States are taxed on United Nations earnings for social security contribution purposes
as if they were self-employed. Their social security contribution on the gross amount
of United Nations taxable income for 2024 must be calculated using IRS schedule SE
(self-employment tax). This does not imply, however, that United Nations emoluments
should be reported as business income on IRS schedule C (see para. 33 above).
60. The General Assembly approved payment of the difference between the total
amount of self-employment (social security) tax United States citizens are required
to pay as United Nations staff and the amount they would have to pay themselves as
employees of a taxable employer in the United States. On this basis, for 2024, the
United Nations will reimburse 6.2 per cent of the social security tax plus 1.45 per cent
for Medicare of the self-employment tax due on the United Nations taxable earnings
as calculated on IRS schedule SE.
61. United States citizens employed by the United Nations in the United States must
complete schedule SE to report their self-employment tax on their United Nations
income. The self-employment tax is claimed as an adjustment to income on the staff
member’s federal return and on some state returns. The amount of the adjustment to
income is calculated from line 13 of schedule SE. This adjustment to income must be
reported on line 15 of IRS schedule 1, line 10 of IRS form 1040 and, if applicable,
line 18 of New York State form IT-201 or IT-203.
62. An individual’s total estimated tax is defined as the sum of his or her estimated
income tax and estimated self-employment tax. This means that a United States
citizen employed by the United Nations in the United States is required to pay his or
her self-employment tax on a quarterly basis. The payment of any balance of the self -

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employment tax in respect of the year 2024 will be due on or before 15 April 2025,
together with the federal income tax return.
63. Staff members are required to complete form F.65 and attach a completed copy
of IRS schedule SE with the submitted tax return to apply for reimbursement of the
United Nations portion of social security contributions (self -employment tax) owed.
The amount due from the United Nations in respect of social security contributions
(self-employment tax) is automatically included in the quarterly advances issued by
the United Nations for payment of estimated United States federal income tax. The
amount of self-employment tax included in the quarterly advances will be specifically
indicated on the transmittal statement.
64. Quarterly payments by staff members for their own share of self -employment
taxes can be made electronically by enrolling with EFTPS at www.eftps.gov.
Alternatively, cheques can be mailed directly to IRS using payment vouchers (IRS
form 1040-ES).
65. Normally, advances of estimated taxes for the current tax year, including the
United Nations share of social security contributions, are based on the amount of the
final reimbursement paid for the immediately preceding tax year. United States
citizens who joined the United Nations during the immediately preceding tax year or
served outside the United States must inform the Income Tax Unit, so that any
adjustments to the Organization’s share of social security contributions can be made
in respect of the current tax year.

VI. Special provisions and procedures applicable to staff

members assigned to a United Nations office outside the
United States
A. General comments

66. The United States tax regulations for taxpayers who are or have been outside
the United States recently for long periods of time are complicated; United Nations
tax reimbursement procedures always reflect that complexity. Staff members, in
particular those currently stationed outside the United States, with questions about
these procedures should not hesitate to seek assistance from their professional tax
preparers and, if necessary, from the Income Tax Unit (see front page of the present
information circular for contact information).
67. Staff members who are stationed outside the United States on or after 1 February
2025 are expected to meet the deadlines and requirements discussed in the following
paragraphs. To the maximum extent possible, the deadlines and other requirements
have been designed to allow such staff members additional time to comply with them.
Staff members who are unable for any reason to comply with the filing deadlines or
other requirements should file extension requests with the relevant tax authorities and
must notify the Income Tax Unit promptly and provide a written explanation of the
circumstances.

B. Filing deadlines

68. In the case of United States citizens or residents who, on 15 April 2025, are
living outside the United States and whose duty station is outside the United States,
IRS grants an automatic two-month extension to 16 June 2025 for the filing of income
tax returns for 2024. This extension of time to file is granted automatically, but a
written statement certifying that the staff member is outside the United States must

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be attached to the return. Interest and late-payment penalties will be charged on any
tax payments owed and received after 15 April 2025. Please note that state tax
authorities do not normally grant an automatic extension of time to file for overseas
taxpayers. Staff members applying for an extension to file 2024 federal income tax
returns must apply separately for extensions to file any required state returns.
69. The United Nations takes this automatic filing extension into consideration by
granting those staff members serving outside the United States on or after 1 February
2025 an additional month to submit their request for settlement. These staff members
should submit a claim for tax reimbursement as soon as possible, but not later than
1 April 2025. The United Nations will pay any late-payment and/or underpayment
interest and penalties that may have accrued as a result of this extension either to the
date of payment of any unpaid taxes on United Nations income or to 16 June 2025,
whichever is earlier. The United Nations will not pay any late-filing penalties under
any circumstances.

C. Foreign earned income and housing cost exclusions

70. In some circumstances, the federal Government and many states allow some or
all income earned outside the United States to be excluded from total income before
it is taxed. To be eligible, a staff member must first meet the tax home test. Then, the
staff member must meet either the physical presence test or the bona fide residence
test as noted below. If qualified, the staff member must elect to exclude in one or
more taxable years foreign earned income attributable to the period of residence
outside the United States, as follows:
(a) To qualify for the foreign earned income exclusion under the physical
presence test, a staff member must be physically outside the United States for at least
330 full days during any period of 365 consecutive days. A full day is defined as the
24-hour period that starts at midnight. The 330 full days may be interrupted by periods
in the United States;
(b) In order to qualify for the foreign earned income exclusion under the bona
fide residence test, the staff member must be either a United States citizen or a United
States resident alien who is a national of a country with which the United States has
an income tax treaty in effect, and be a bona fide resident of a foreign country, or
countries, for an uninterrupted period that includes a complete tax year, 1 January
through 31 December. The determination of whether a staff member is a bona fide
resident of a foreign country involves his or her intention with regard to the length
and nature of the stay. In general, if a staff member goes to a foreign country for a
definite, temporary purpose and returns to the United States after it has been
accomplished, he or she is not a bona fide resident of that country. If accomplishing
the purpose requires an extended, indefinite stay, and a staff member makes his or her
home in the foreign country, he or she may qualify as a bona fide resident.
71. Most staff members on mission who qualify for the foreign earned income
exclusion do so under the physical presence test because they have been on
assignment for the United Nations outside the United States for 330 days during any
consecutive 365-day period. Some staff members who have not yet been outside the
United States long enough by early 2025 to qualify for the exclu sion are likely to
qualify later in 2025 when their assignment has carried on for a year or so. The
specific 365-day consecutive period during which a staff member is outside the
United States for at least 330 full days is the qualifying period for the foreign earned
income exclusion. Very often, the qualifying period will cut across two calendar
years and will therefore affect the staff member’s tax returns for both years.

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72. Staff members who have completed a period of stay of more than 330 days
outside the United States or who are likely to do so by the end of 2025 should contact
their tax preparers and, if necessary, the Income Tax Unit to find out whether they
qualify or will qualify to claim the foreign earned income exclusion. Staff members
who have been on mission or assignment outside the United States during 2023, 2024
or 2025 must complete form F.65/A as a supplement to form F.65, in order to help the
Income Tax Unit to determine whether the staff members have qualified or are likely
to qualify for the exclusion. It is suggested that staff members consult IRS publication
54, which deals with foreign earned income exclusion in great detail.
73. The maximum amount of foreign income that can be excluded is $126,500 per
person for the tax year 2024. In most cases, the amount of the maximum foreign
earned income exclusion for a particular tax year is reduced in proportion to the
number of days in a staff member’s qualifying period that fall outside that tax year.
74. Some staff members who qualify for the foreign earned income exclusion will
also qualify for excluding and/or deducting an additional amount on the basis of
foreign housing costs. Staff members who are eligible (see IRS form 2555 instructions
for further details) must take the full housing cost exclusions and/or deductions
permissible. These housing expenses include rent, utilities (other than telephone
charges), real and personal property insurance, non-refundable fees paid to obtain a
lease, rental of furniture and accessories, residential parking and household repairs.
See IRS publication 54 for more details.
75. If a staff member qualifies for federal income tax purposes for the foreign earned
income exclusion for United Nations income earned outside the United States, such
income can and must also be excluded from New York State, Connecticut, New York
City and Yonkers income, if applicable. There is no foreign earned income exclusion
allowed, however, as a reduction to New Jersey or Pennsylvania income.
76. In calculating a staff member’s tax reimbursement with respect to United
Nations income, any foreign earned income exclusion available and any housing costs
exclusion will be applied against the staff member’s United Nations earnings to the
extent that these deductions resulted from the period of his or her service with the
Organization.

D. Filing procedures for staff members who have qualified for or are
likely to qualify for the foreign earned income exclusion for 2024

77. Staff members who, by 15 April 2025, already qualify for the foreign earned
income exclusion for all or part of 2024 because the end of their qualifying period
has already been reached must claim the exclusion for 2024 by completing IRS form
2555, “Foreign Earned Income”, and including it with their completed federal tax
return. All federal tax returns that include IRS form 2555 (including amended returns)
must be sent to the Internal Revenue Service Center, Austin, Texas, 73301 -0215, no
matter which IRS filing centre is normally used.
78. Staff members on mission or assignment outside the United States since 2024
who have not yet qualified for the foreign earned income exclusion but who anticipate
that it is likely that they will be outside the United States for 330 days during a
qualifying period that will end between 15 April and 30 September 2025 must take
advantage of the IRS provision that allows them to postpone filing their 2024 tax
returns until such time as they expect to qualify for the foreign earned income
exclusion for some portion of 2024
79. Staff members postponing their tax filing for 2024 for the above -mentioned
reason who anticipate that they will not qualify for the foreign earned income

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exclusion by 16 June 2025 (the extended filing date automatically granted by IRS to
taxpayers physically outside the United States on 15 April 2025) should file IRS form
2350, “Application for Automatic Extension of Time to File U.S. Individual Income
Tax Return”. This form should be sent to the Internal Revenue Service Center, Austin,
Texas, 73301-0045, no later than 15 April 2025. Staff members must also notify the
Income Tax Unit that they have postponed filing with IRS and, accordingly, will not
be able to meet the Unit’s 1 April 2025 deadline for the submission of settlement
claims for 2024 and will therefore be exempt from the provisions of paragraph 39
above.
80. Staff members who qualified for the foreign earned income exclusion for 2024
may, in some cases, have received tax advances for 2024 substantially in excess of
the United Nations share of their total tax liabilities. Staff members in this situation
should refer to paragraphs 45 to 47 above on overpayment of tax advances.

E. Requirements for amended tax returns in some circumstances

81. Staff members on mission or assignment outside the United States in 2024 who
have not yet qualified for the foreign earned income exclusion for 2024 and who do
not expect to qualify by 30 September 2025 must submit their settlement claim for
2024 to the Income Tax Unit by the regular deadline of 1 April 2025 and file their
2024 returns on time with the tax authorities. Should they subsequently qualify for
the foreign earned income exclusion with a qualifying period that includes any
portion of 2024, an amended return or returns for 2024 must be filed with the tax
authorities within 90 days of the end of the qualifying period.
82. Similarly, staff members who were on a mission or an assignment outside the
United States that qualified them for the foreign earned income exclusion with a
qualifying period that included part or all of 2024 or any prior tax year and who
have not already claimed the exclusion on that year’s income tax return(s) must file
an amended return or returns with the applicable tax authorities within 90 days of
the end of the qualifying period.
83. A copy of any amended return(s) to claim the foreign earned income exclusion
must be submitted to the Income Tax Unit at the time of the filing with the tax
authorities. Given that the foreign earned income exclusion on returns amended for
this reason relates to United Nations income for which the United Nations has already
provided tax reimbursement, most or all of the refund received will be due to the
United Nations. Upon receipt of the refund cheque, staff members must, within 30
days, bring or send it to the Unit for settlement of the balance due to the United
Nations.
84. If the Income Tax Unit determines that a staff member has qualified for the
foreign earned income exclusion for a past year that would require the staff member
to file an amended return or returns for that year, a notification will be sent to the staff
member informing him or her of the need to file the amended return(s). If, after 90
days following the date of the notification, the staff member has not submitted a copy
of the properly amended return(s) as filed with the tax authorities, the amount of t ax
reimbursement made by the United Nations for that year may be recovered from the
staff member’s salary starting the following month.

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F. Tax advances for staff members on mission or assignment outside

the United States

85. Tax advances for 2025 for staff members who have qualified or are likely to
qualify for the foreign earned income exclusion in 2025 will be issued solely on the
basis of any estimated United Nations income in excess of the exclusion amount
projected by the Income Tax Unit. If for any reason the staff member does not later
qualify for the exclusion, the United Nations will, in addition to reimb ursing the tax
actually due, pay any penalties due as a result of the underpayment of the United
Nations share of estimated taxes due.
86. Staff members who are newly assigned in 2025 to missions or offices outside
the United States for a period of six months or longer must notify the Income Tax
Unit of their assignment prior to their departure. No further tax advances will be
issued to staff members who begin an assignment of six months or longer outside the
United States prior to 15 August 2025 if the advances paid already exceeded the
updated estimated tax liability. Staff members who return from assignment outside
the United States in 2024 or 2025 should notify the Unit in order to determine if the
issuance of quarterly estimated tax payments needs to be reinstated or the amount
increased.

G. Special provisions governing social security

87. United States citizens serving abroad (whether or not they qualify for the foreign
earned income exclusion) do not have social security coverage and, in general, pay
no self-employment taxes. To the extent that they spend time on official duty in the
United States, however, their earnings for each such period are subject to the self -
employment tax, which will be reimbursed in part by the United Nations in
accordance with paragraphs 58 to 65 above.
88. The earnings subject to a self-employment tax for each such period should be
calculated by multiplying the number of working days spent in the United States
(including the days of arrival and departure) by the daily rate of remuneration
(calculated as a fraction of the then prevailing monthly rate), consisting of gross base
salary, post adjustment and any salary allowances paid during the applicable period.

VII. Special provisions relating to staff members who have

already separated from the United Nations or who are
expected to separate from the United Nations in 2024
89. When a staff member leaves the Organization for any reason, he or she is still
required to follow the procedures for requesting tax reimbursement for the last year
in which he or she received compensation from the United Nations. Staff members
who separated or received final payment during 2024 are required to file the tax
reimbursement application forms with copies of their 2024 returns by the normal 2025
deadlines.
90. Staff members on the payroll outside Headquarters must inform the Income Tax
Unit of the date of their separation from the Organization in advance.
91. When a staff member who has received tax advances leaves the Organization
before the end of a year, the Income Tax Unit estimates the amount of reimbursement
for taxes owed to the staff member for the partial year worked and compares it with
the amount of advances already received. If the amount of the advances already

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received exceeds the estimated reimbursements owed, the difference is subtracted

from the staff member’s final payment. Staff members who plan to leave the
Organization and who wish to avoid such a deduction from their final payment should
consult the Unit as soon as possible to reduce the amount of the tax advances that
they would otherwise receive.
92. United Nations Joint Staff Pension Fund payments to retired or separated staff
members may include withdrawal settlements or partial lump-sum distributions,
which include the staff member’s own contributions to the Pension Fund and may
include the Organization’s contributions and the interest earned. The Organization’s
contributions and the interest earned are taxable income to the staff member when
received by the staff member.
93. The taxes on these Pension Fund payments may or may not be reimbursed by
the United Nations, depending on the staff member’s period of service. Retired or
separated staff members who joined the Organization prior to 1 January 1980 and
have served continuously since joining until retirement or separation are entitled to
reimbursement for income taxes paid on partial or full lump -sum pension payments
and withdrawal settlements received. Taxes that may be due on periodic pension
payments are not reimbursable. Staff members who receive withdrawal settlements
or lump-sum payments should make sure to include the taxable amount as part of the
taxable income on their returns in the year the lump-sum payment is received. The
United Nations will not reimburse any future taxes payable on such distributions if
the income tax liability for these amounts is deferred to future years because the staff
member has “rolled over” the payments into another qualifying pension plan or an
individual retirement account.
94. The General Assembly, in its resolution 34/165 of 17 December 1979, decided
that staff members who joined the United Nations after 31 December 1979 would not
be entitled to reimbursement for income taxes paid on partial or full lump -sum
payments and withdrawal settlements received. Staff members who d o not qualify for
reimbursement may wish to investigate rollover options within 60 days of receipt into
another qualifying pension fund or into an individual retirement account so that taxes
on the payments are deferred until distributions are received in later years.
95. It is the personal responsibility of separating staff members to inform the
appropriate offices of any pension-related information that may be relevant to the
preparation of their statements of taxable earnings. For staff members who were/are
permanent residents, partial or full lump-sum payments and withdrawal settlements
pertaining to the period of service prior to signing the waiver are not taxable and will
not be included in the taxable portion of pension lump-sum payments. If the statement
of taxable earnings does not include the taxable portion of any lump -sum payment or
withdrawal settlement received, a staff member is nevertheless required to include the
correct amount in his or her taxable income reported to the tax authorities and to
inform the Income Tax Unit.
96. Staff members who have separated from the United Nations will receive no
further tax advances. Taxable lump-sum payments or withdrawal settlements will
often require additional estimated tax payments to be made in order to avoid penalties.
The United Nations will not issue additional advances for such separation
distributions but will be prepared to reimburse any late-payment and/or underpayment
penalty and interest incurred by staff members relating to the reimbursable portion of
the United Nations payments.

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Annex I
Frequently asked questions on income taxes in the
United Nations
The answers to the following most frequently asked questions are explained in
detail in sections I to VII of the present information circular. Please note that this is
not an exhaustive list and therefore should not be used in lieu of the entire informati on
circular.

1. What is the main purpose of the United Nations tax reimbursement system?
The United States does not exempt the United Nations earnings of its taxpayers
from taxes. The purpose of the reimbursement system is to place United Nations staff
members subject to taxation in the position in which they would have been if their
official emoluments were not taxed. Hence, it is intended neither to provide a benefit,
nor to place the staff member at a disadvantage, in relation to other United Nations
staff members who are not required to pay taxes to a Member State on their United
Nations emoluments (see paras. 3 and 4 of the information circular).

2. What is staff assessment, and how is it related to income taxes?

Staff assessment is not a withholding tax. It is an amount deducted from all
United Nations staff members’ gross salary according to the Staff Regulations and
Rules of the United Nations, regardless of their nationality. Given that staff
assessment is not a withholding tax, it cannot be reimbursed to staff members under
any circumstances, and it cannot be claimed as a deduction on United States income
tax returns.
Staff assessment deductions are credited to the Tax Equalization Fund. Those
Member States that do not impose income tax on United Nations earnings receive a
portion of the Tax Equalization Fund as an offset against their assessments for the
United Nations regular budget, peacekeeping, and tribunal budgets. When staff
members have to pay national income taxes on their United Nations earnings, they
are reimbursed from the Tax Equalization Fund irrespective of the total amount of
staff assessment deducted from their salaries. The staff assessment is a mechanism
introduced by the General Assembly to manage taxes; it is not a staff member’s
emoluments/earnings, and under no circumstances can a staff member claim this
money. Money from the staff assessment comes from Member States and goes back
to Member States.

3. Who is subject to United States income taxation on United Nations earnings?

United States citizens and permanent residents who have signed the “Waiver of
rights, privileges, exemptions and immunities” (the waiver) are subject to United
States income tax on their United Nations earnings (see para. 1 of the information
circular). In addition, United States citizens serving in the United States are also
subject to self-employment tax on their United Nations earnings. The United Nations
reimburses those staff members who have to pay the United States income taxes due
on their United Nations earnings, as well as 6.2 per cent of a total 12.4 per cent of the
social security tax portion and 1.45 per cent of a total 2.9 per cent of the Medicare tax
portion of the related self-employment taxes payable by United States citizens.

4. Who has to pay self-employment tax, and what is a staff member’s share?
According to United States law, it is mandatory that all United States citizens
serving in the United States pay self-employment tax on their United Nations

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earnings. United States citizens serving abroad who spend time on official duty in the
United States are also subject to self-employment tax on the earnings for the period
worked in the United States. For 2024, the social security tax rate is 12.4 per cent of
the social security wage base, plus a Medicare tax rate of 2.9 per cent on all wages.
The staff member will pay 6.2 per cent for the social security tax and 1.45 per cent
for the Medicare tax. The social security wage base was $168,600 for 2024 and
increased to $176,100 in 2025.
There is an additional Medicare tax of 0.9 per cent for employees with earnings
over $250,000 for a married individual filing a joint return, $125,000 for a married
individual filing a separate return and $200,000 for all others. The United Nations
will normally reimburse one half of the self-employment tax due on United Nations
taxable earnings as calculated on IRS schedule SE; a United States taxpaying staff
member must pay the other half. An additional Medicare tax (0.9 per cent), if
applicable, is payable in full by the staff member.

5. How does a staff member request: (a) income tax advances; and/or (b) income
tax reimbursement from the United Nations?
(a) Income tax advances
To request income tax advances, a staff member subject to income taxation
should complete United Nations form F.65, answer “yes” in part 2 and submit it,
together with a copy of his or her personnel action form, to the Income Tax Unit (see
paras. 6 (b)–8 of the information circular). United States permanent residents should
also provide the personnel action form reflecting the date when they signed the
waiver.

(b) Income tax reimbursement

To request tax reimbursement, a staff member must submit a photocopy of
his/her complete set of income tax returns together with properly completed forms
F.65 and F.65/A (if applicable) and IRS form 4506-C, signed and dated, to the Income
Tax Unit. Staff members who have received tax advances must submit annual requests
for tax reimbursement within the deadline for submission.

6. What are the deadlines for submitting requests for income tax reimbursements
to the United Nations and filing with United States tax authorities?
The deadlines for the submission of requests for 2024 income tax
reimbursement to the United Nations are 3 March 2025 for staff serving in the United
States and 1 April 2025 for staff serving elsewhere. The Income Tax Unit must receive
the requests by these deadlines to allow adequate time for processing and
reimbursement before the actual filing deadline with the tax authorities. The deadlines
for filing 2024 income tax returns with the tax authorities are 15 April 2025 for
taxpayers in the United States and 16 June 2025 for overseas taxpayers. Requests for
income tax reimbursement submitted after the submission deadlines are handled on a
first-come, first-served basis.

7. How does the United Nations calculate income tax reimbursements due to
staff members?
Income tax reimbursements are made for the tax attributable to United Nations
salary and emoluments. This tax is considered to be the difference between: (a) the
actual total tax payable for the year as shown in the copies of the tax return with the
United Nations income (as shown on the staff member’s statement of taxable
earnings) included; and (b) the tax that would be payable if United Nations income
were excluded from total income. Both calculations use the actual income, loss,

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adjustments to income, total deductions and exemptions claimed by the staff member
on his or her tax returns to arrive at the taxable income. The actual total tax payable
in (a) in the prior sentence is calculated by using the actual income, loss, adjustme nts
to income, total deductions and exemptions claimed by the staff member on his or her
tax returns. The tax that is payable if United Nations income is excluded in (b) in the
prior sentence is calculated by using the deductions and exemptions claimed by the
staff member on his or her actual tax returns (see para. 28 of the information circular).
To illustrate the United Nations income tax reimbursement, assume that a staff
member and his or her spouse working outside the United Nations who filed as
“married filing jointly” for 2024 had the federal taxable income set out below and
were not subject to self-employment tax (amounts in United States dollars).
Note: Limitations of itemized deductions that may result from inclusion of United
Nations earnings are not claimable. Premium, additional child and other tax credits
(reported on schedule 3) for which a staff member may be eligible on the basis of
non-United Nations earnings alone, but for which a staff member is not eligible on
the basis of actual total income, including United Nations earnings, are also not
claimable.

(a) Actual total tax payable on return (“married filing jointly”)

United Nations earnings 80,000
Non-United Nations ordinary income 49,200
Less: standard deductions (29,200)
Taxable income 100,000
Federal tax 12,106 (A)

(b) Tax payable without United Nations income

Non-United Nations ordinary income 49,200
Less: deductions (29,200)
Taxable income 20,000
Federal tax 2,003 (B)

United Nations federal income tax reimbursement = (A)-(B)

= 12,106-2,003
= 10,103

8. What are estimated tax payments for?

The United Nations does not have a tax withholding system. Staff members who
are liable to pay federal, state or municipal income taxes for 2025 are required to file,
by 15 April 2025, a declaration of estimated tax on their estimated 2025 income,
including salary and emoluments to be received from the United Nations. In order to
avoid the penalty for underpayment of estimated taxes for 2025, staff members, in
most circumstances, will be required to pay in four equal instalments as estimates of
their 2025 federal tax the lesser of: (a) 100 per cent of their actual 2024 tax liability
(including the self-employment tax); or (b) 90 per cent of their estimated 2025 tax
liability (including the self-employment tax), due on 15 April 2025, 16 June 2025,
15 September 2025 and 15 January 2026.

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Federal and New York state tax advances are paid directly to IRS and New York
State by the United Nations for crediting 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.
Advances for Washington, D.C., Virginia or Maryland state/city estimated taxes
will be made by electronic fund transfer or cheque payable to staff members, who
should deposit the cheques into 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 United Nations and to pay the estimated tax due
thereon.
Note: High-income group taxpayers may be required to pay a net investment income
tax. This tax is the staff member’s responsibility (for details please visit the IRS
website or consult with a tax accountant).

9. What should a staff member do with United Nations tax cheques payable to the
tax authorities?
A staff member should forward any United Nations tax cheques made payable
to the relevant tax authorities to the appropriate addresses of the tax authorities. A
staff member should not, under any circumstances, cash or deposit any United
Nations tax cheques payable to the tax authority into his or her bank account.

10. What happens if the staff member pays the balance due before receiving
United Nations tax settlement cheques?
If a staff member pays the balance due before receiving United Nations tax
cheques, he or she should return to the Income Tax Unit the United Nations cheques
payable to the tax authorities, together with proof that he or she paid the tax
authorities (such as copies of his or her cancelled personal cheques). The Unit will
then reissue the United Nations tax cheques to the staff member in his or her name.

11. Who gets the tax refund that a staff member receives from the tax authorities?
Entitlement to tax refunds depends on who overpays the tax authorities. A staff
member may retain the tax refund that he or she receives from the tax authorities if
he or she has more withholding tax on his or her non -United Nations income than his
or her tax liabilities or if he or she overpays the tax authorities on the non -United
Nations earnings. If the United Nations overpays the estimated income tax advances
relating 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 United Nations treats these overpayments as prepayments of tax
advances for the subsequent year. Staff members who continue to be subject to United
States income taxes on the United Nations 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 United Nations portion of tax
refunds to the Organization.

12. Who pays the penalties and interest imposed by tax authorities?
Given that the responsibility for filing complete, correct and timely tax returns
is that of the individual taxpayer, the United Nations will not reimburse staff members
for penalties and/or interest imposed by tax authorities on their United Nations
earnings except if: (a) the delays are attributable to the Organization; or (b) penalties

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or interest are the result of written instructions given by the United Nations. Under
some conditions, staff members serving outside the United States may also be
reimbursed for penalties and interest (see para. 69 of the information circular). The
United Nations will not pay any late filing penalties under any circumstances. Staff
members are, therefore, advised to file the appropriate extension forms with tax
authorities before the deadline for filing.

13. What action is taken by the United Nations Income Tax Unit if a staff member
makes an error in his or her tax returns?
If the Income Tax Unit, in the course of processing a staff member’s request for
reimbursements, determines that there is an error, it will issue to the staff member a
written notice of corrections to be made to the tax return(s) by the staff member. Staf f
members are required to acknowledge and certify that they have made the appropriate
changes on their tax returns submitted to the tax authorities, and to return the certified
correction notification, together with a copy of the corrected tax forms, to th e Unit.
Staff members should not, however, rely on the Unit to detect errors. They remain
fully responsible for filing correct returns with the tax authorities.
It should be noted that, by completing IRS form 4506-C (consent for the Internal
Revenue Service to disclose tax return information to the United Nations), a staff
member authorizes IRS to disclose to the United Nations tax information and
estimated tax payments regarding his or her federal income tax account(s) for the
specific tax years if and when the United Nations requests this information. The tax
information is used only to ascertain that the staff member who submits photocopies
of his or her income tax returns to the Income Tax Unit also files the same income tax
returns with IRS. It does not imply that the staff member’s federal income tax returns
are completely correct and accepted by IRS. Nor does it imply that the United Nations
is obligated to verify the validity of each claim submitted to the Unit with the tax
authorities.

14. Under what circumstances can a married staff member file separately?
In general, if a married staff member is not receiving dependency benefits for
his or her spouse, he or she can elect to file separately. If the staff member uses
itemized deductions that are less than the standard deduction, the United Nations will
calculate the reimbursement using the standard deduction. If a staff member files
separately while receiving dependency benefits for his or her spouse, the United
Nations reimbursement of income taxes will be calculated as if he or she were filing
a joint return with the spouse (see para. 13 of the information circular).

15. Does a staff member have to claim dependants for whom he or she receives
dependency benefits from the United Nations?
There is no personal exemption in effect for federal income taxes. However,
there are federal dependant credits, which lower the tax liability, and the dependant
exemption is still available for most states. Staff members are therefore required to
claim all dependants.

16. Should a staff member submit a copy of his or her income tax return to the
Income Tax Unit if he or she is stationed abroad and does not have any federal
tax due in respect of United Nations earnings?
It is advisable for the staff member to submit a photocopy of his or her income
tax return to the Income Tax Unit, even if he or she qualifies in full under the foreign
earned income exclusion and may not have any tax liabilities. It provides a continuous

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record for his or her tax file and, in instances of subsequent amendments, he or she
can submit an amended return to the Unit for reimbursement.

17. How does one enrol with the Electronic Federal Tax Payment System? What
information needs to be communicated to the Income Tax Unit?
Forms and instructions for enrolling with the Electronic Federal Tax Payment
System (EFTPS) are available online, at www.eftps.gov. A copy of the EFTPS
enrolment status letter that contains the personal identification number (PIN) must be
provided to the Income Tax Unit (PIN should be blacked out).

18. Can the Income Tax Unit prepare my tax return or provide tax or financial advice?
Staff members of the Income Tax Unit are not permitted to provide tax advice
to staff members or to assist in the preparation of tax returns. Given that the individual
taxpayer remains fully responsible for filing correct returns with the tax authorities,
he or she should not rely on the Unit to detect errors. The United Nations cannot
provide advice or assistance to staff members on tax matters, other than in relation to
the treatment of taxable United Nations earnings included in the statement of taxable
earnings, or contact tax authorities on a staff member’s behalf.

19. May I receive a copy of my tax return?

Regrettably, the Income Tax Unit is unable to provide a copy of either the tax
claim or the correspondence with the tax authorities that has been submitted by the
taxpayer. In this regard, it is expected that staff members will retain a copy of their
tax returns, all correspondence with the tax authorities and the corresponding
financial documents and records.

20. Do all staff members paying United States income tax receive estimated
tax advances?
No estimated tax advances will be issued to staff members who are working
under an initial appointment contract with the United Nations of less than six months’
duration or under a WAE (when actually employed) contract. The United Nations will
reimburse any penalty incurred by staff members relating to underpayment of
estimated taxes on such United Nations income.

21. I have refugee or political asylum status and a valid work permit but am not a
permanent resident of the United States or a United States citizen. Should I pay
tax on United Nations emoluments?
No. United Nations staff members who have employment authorization in the
United States (a work permit) and who have refugee or political asylum status are
exempt from income taxation by the United States on their United Nations earnings,
as long as they have not been granted permanent residency status in the United States
(alien registration card) and signed the waiver of rights, privileges, exemptions and
immunities under the Convention on the Privileges and Immunities of the United
Nations.

22. How secure is my income tax claim submission to the Income Tax Unit?
The Income Tax Unit has set up a website, the UN Income Tax Portal, for the
secure submission and transmission of staff members’ tax documents. With support
from the Office of Information and Communications Technology, the Tax Portal
undergoes rigorous security assessments to ensure the secure storage and retention of
all the tax documents. Only authorized personnel have access to the Tax Portal.

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Moreover, the submitted documents can be accessed only by limited authorized

personnel within the Unit.
In addition, the Income Tax Unit has also set up a dedicated secure email address
for the submission of 2024 income tax claims. This option will be availed only to staff
members who experience unresolvable issues with gaining access to the Tax Portal.
Should you have issues gaining access to the Tax Portal, please write to
taxportal@un.org, and you will be advised accordingly.

23. How will a staff member know when his or her claim has been received?
The staff member will receive an automatic email response following
submission of the tax claim. Subsequent emails will be sent when the tax claim is
logged, approved or rejected in the income tax system. Staff members who enter data
manually into the data forms on the Tax Portal will also have the option to view the
status of their submission on the Tax Portal home page.

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Annex II
Tax forms
The United Nations and Internal Revenue Service (IRS) forms listed below can
be found on the pages that follow:
• Request for 2024 income tax settlement and 2025 income tax advances (form F.65)
• Request for settlement of income taxes (supplementary information) (form F.65/A)
• Checklist (form F.247)
• IRS form 4506-C (pre-populated), to be used to request a transcript of one’s tax
return

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