United Nations ST/IC/2006/9 - Information circular - Payment of 2005 income taxes

Sep 19, 2026

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Information circular addressing United Nations staff members liable to pay United States income taxes on United Nations salaries and emoluments. Sets submission deadlines for reimbursement requests for 2005 taxes, specifies that copies of tax returns and related United Nations forms must be received by the Income Tax Unit, and provides guidance on mailing and in-person delivery. Includes instructions on certification, consent for verification with the IRS, and staff responsibility for reporting changes in tax liability or amended returns, plus key announcements and an index of frequently asked questions and procedures.

LanguageEnglish

CategoryLetters

FormatPDF

Pages37

Reading Time13 min

AccessFree to download

Deadlines and submission requirements

Mailing and in-person submission

Note and reimbursement guidance

Certification and IRS consent

Responsibility for changes and amended returns

Tax advice and available resources

Restrictions on staff providing tax advice

Announcements

United States income tax briefing sessions

Self-employment tax and taxable earnings statements

Contents and sections overview

Frequently asked questions on income taxes

Introduction and United Nations policies

Reimbursement procedures for calendar year 2005

Advances for calendar year 2006

United Nations ST/IC/2006/9 Secretariat 30 January 2006 English only 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 Controller Subject: Payment of 2005 income taxes Deadlines for submission of requests for reimbursement of 2005 taxes Staff serving in the United States: 1 March 2006 Staff serving elsewhere: 3 April 2006 ● Copies of tax returns and related United Nations forms must be received by the Income Tax Unit of the Accounts Division by the above dates. ● Mail your submission by regular mail or special courier (e.g., DHL, FedEx, UPS) to the address indicated below. ● In-person submission may be made from 9.30 [a.m. to](a.m. to) [5 p.m. at](5 p.m. at) the address noted below. | Inquiries
United Nations
Income Tax Unit, Accounts Division, Room FF-300
304 East 45 Street, New York, NY 10017
Telephone: (212) 963-2949; Fax: (212) 963-1544
Lotus Notes Mail (Tax Unit); e-mail: [tax@un.org](tax@un.org)
Internet: [http://www.un.org/tax](http://www.un.org/tax) | | | --- | --- | | In person or by phone:
1 to 17 April 2006: 9 a.m. to 5 p.m.
At all other times: Monday-Tuesday Wednesday Thursday-Friday | [1 p.m. to 4 p.m](1 p.m. to 4 p.m). 9.30 [a.m. to 4 p.m](a.m. to 4 p.m).
[1 p.m. to 4 p.m](1 p.m. to 4 p.m). | ● See ìAnnouncementsî on page 2. ● See ìFrequently asked questionsî on page 5. ● Use the checklist on page 31 to verify the completeness of your submission. * Expiration date of the present circular: 31 December 2006. 06-22840 (E) 020206 *0622840* 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 anybody who assists you in the preparation of your tax returns reads it also. You will be required to certify as to the accuracy of certain 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 below. Please note in particular paragraph 8, which defines your responsibility for informing the Organization of any change in your tax liability or 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 [www.un.org/tax website](www.un.org/tax website), which includes quick links to the Internet sites for IRS and state help services. Announcements ● United States income tax briefing sessions will be conducted at New York Headquarters at the beginning of February 2006. Dates and venues will be announced through a broadcast message. ● Self-employment tax. Payment of a staff memberís share of selfemployment tax through voluntary payroll deductions is anticipated to be available sometime in 2006. Staff members will be informed of this availability through a broadcast message and an information circular. ● Statement of taxable earnings. Newly designed statement of taxable earnings will take effect starting 2006 for 2005 earnings. ● [www.un.org/tax.](www.un.org/tax. Please visit)[ Please visit](www.un.org/tax. Please visit) the enhanced website, which contains useful information to better understand the United Nations tax system. Contents Paragraphs Page Most frequently asked questions on income taxes in the United Nations ................... 5 I. Introduction .......................................................... 1ñ2 10 II. United Nations policies on income tax reimbursement ....................... 3ñ25 10 A. Rationale for reimbursement of taxes levied on United Nations income ..... 3ñ4 10 B. Requirements for applications for reimbu

FAQs

What are the submission deadlines for requests for reimbursement of 2005 income taxes?

Staff serving in the United States must submit requests by 1 March 2006, while staff serving elsewhere must submit by 3 April 2006.

What must be submitted to the Income Tax Unit, and by when?

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

Are Income Tax Unit staff members allowed to provide tax advice?

No. Staff members of the Income Tax Unit are not permitted to provide tax advice or assist in preparing tax returns; detailed advice and forms should be obtained via the referenced United Nations tax website and related links.

Sep 19, 2026

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