[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304639-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-304639-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","payment-of-2018-income-taxes-information-circular-2019","Payment of 2018 income taxes - Information circular - 2019","","Information circular for United Nations staff liable to pay income taxes to the United States tax authorities on United Nations salaries and emoluments. Covers submission deadlines for requests for reimbursement of 2018 income taxes, required documentation, acceptable delivery methods, and where to submit inquiries. Explains reimbursement certification responsibilities, consent for verifications with the IRS, and limits on tax advice, including references to UN tax resources and key announcements for 2019.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/payment-of-2018-income-taxes-information-circular-2019/304639/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/payment-of-2018-income-taxes-information-circular-2019/304639.png","ImageObject",442,249,{"name":42,"@type":43},"Aurora","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-28","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What are the submission deadlines for reimbursement requests for 2018 income taxes?","Question",{"text":62,"@type":63},"Staff serving in the United States must submit requests by 1 March 2019, while staff serving elsewhere must submit by 1 April 2019.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What documents must be received by the Income Tax Unit, and how should they be sent?",{"text":67,"@type":63},"Copies of tax returns and related United Nations forms must be received by the Income Tax Unit by the applicable deadlines. Submissions can be sent by regular mail or special courier, or delivered in person during the stated visiting hours.",{"name":69,"@type":60,"acceptedAnswer":70},"Are United Nations staff in the Income Tax Unit allowed to provide tax advice?",{"text":71,"@type":63},"No. Staff members of the Income Tax Unit are not permitted to provide tax advice or assist in preparing tax returns; staff should use the UN tax website and refer to IRS/state resources for detailed guidance.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},304639,1790561500,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":115,"slug":116},18,30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":114,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":141},4810365810221,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","United Nations ST/IC/2019/3  \nSecretariat  \n11 January 2019  \nEnglish only  \nInformation circular *  \nTo: Staff members who are liable to pay income taxes to United States tax authorities on United Nations salaries and emoluments  \nFrom: The Under-Secretary-General for Operational Support  \nSubject: Payment of 2018 income taxes  \nDeadlines for submission of requests for reimbursement of 2018 taxes  \nStaff serving in the United States: 1 March 2019  \nStaff serving elsewhere: 1 April 2019  \n• Copies of tax returns and related United Nations forms must be received by the Income Tax Unit by the above dates.  \n• Mail your submission by regular mail or special courier (e.g., DHL, TNT, FedEx, UPS) to the address indicated below.  \n• In-person submission may be made [from 9 a.m. to](from 9 a.m. to) [5 p.m. at](5 p.m. at) the address noted below.  \nInquiries  \nUnited Nations  \nIncome Tax Unit, Room FF-300  \n304 East 45th Street, New York, NY 10017  \nEmail: [tax@un.org](tax@un.org) (preferred method of communication)  \n[Website: www.un.org/tax](Website: www.un.org/tax)  \n[In person:](In person:)  \n1 to 15 April 2019: 9 a.m. to 5 p.m.  \nAt all other times: Monday–Tuesday [1 p.m. to 4 p.m](1 p.m. to 4 p.m).  \nWednesday 9.30 [a.m. to 4 p.m](a.m. to 4 p.m).  \nThursday–Friday [1 p.m. to 4 p.m](1 p.m. to 4 p.m).  \n* Expiration date of the present circular: 31 December 2019. 19-00789 (E) 220119  \n*1900789*  \n• See “Announcements” on page 2.  \n• See “Frequently asked questions” on page 5.  \n• Use the checklist on page 43 to verify the completeness of your submission.  \nNote  \nThe 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 reads it also. You will be required to certify as to 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 fully in paragraphs 5 to 8. Please note in particular paragraph 7, which defines your responsibility for informing the Organization of any change in your tax liability or filing of amended tax returns for any reason.  \nTax 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 www.un.org/tax website](the www.un.org/tax website), which includes quick links to the Internet sites for IRSand state help services.  \nAnnouncements  \n• United States income tax briefing sessions will be conducted in February 2019. Dates and venues will be announced through a broadcast message.  \n• Self-employment tax. All United States staff members who are liable to pay their share of self-employment tax on United Nations earnings are encouraged to enrol with the IRS Electronic Federal Tax Payment System (EFTPS) for their quarterly share of self-employment and other tax payments to the IRS. For 2018, the employee portion of the Social Security is equal to its previous rate of 6.2 percent of wages, up to a maximum wage base of $128,400, and the Medicare tax rate remains 1.45 per cent on all wages. The Social Security tax for 2019 will be $132,900 . The self-employment tax rate for 2019 is as follows:  \n◦ Employee portion: 6.2 per cent of wage earnings, up to the maximum wage base of $132,900;  \n◦ Employer portion: 6.2 per cent of wage earnings, up to the maximum wage base of $132,900 .  \n• The Medicare tax rate is 1.45 per cent each for the employee and the employer. There is no wage base limit for Medicare tax. There will be an additional Medicare tax of 0.9 per cent for employees if wages are or exceed $250,000 fora married individual filing a joint return, $125,000 for a married individual filing a separate return, and $200,000 for al","cbCaieJBvcTECFU1","https://ap.wps.com/l/cbCaieJBvcTECFU1","pdf",497494,37,"English","# Deadlines and submission requirements\n## Staff serving in the United States vs elsewhere\n## Copies of tax returns and United Nations forms\n# Inquiries and office details\n## Income Tax Unit contact information and visiting hours\n# Note and key responsibilities\n## Certification, consent, and reporting changes\n# Tax advice limits and references\n## UN tax website and external IRS/state resources\n# Announcements\n## Briefing sessions and EFTPS enrolment\n## Self-employment and Medicare tax rates\n## Taxable earnings statements\n# Contents\n## Frequently asked questions\n## Introduction\n## UN policies on income tax reimbursement\n## Reimbursement procedures for 2018 calendar year","[{\"question\":\"What are the submission deadlines for reimbursement requests for 2018 income taxes?\",\"answer\":\"Staff serving in the United States must submit requests by 1 March 2019, while staff serving elsewhere must submit by 1 April 2019.\"},{\"question\":\"What documents must be received by the Income Tax Unit, and how should they be sent?\",\"answer\":\"Copies of tax returns and related United Nations forms must be received by the Income Tax Unit by the applicable deadlines. Submissions can be sent by regular mail or special courier, or delivered in person during the stated visiting hours.\"},{\"question\":\"Are United Nations staff in the Income Tax Unit allowed to provide tax advice?\",\"answer\":\"No. Staff members of the Income Tax Unit are not permitted to provide tax advice or assist in preparing tax returns; staff should use the UN tax website and refer to IRS/state resources for detailed guidance.\"}]","Payment of 2018 income taxes - Information circular - 2019 | PDF",1789815612,13]