Q: Hello Lynnette ! I am an international graduate student who worked as a part time contractor to the United Nations in 2010 for about 6 months.
They did not subtract any tax from my income, and the UN does not provide a W-2 or any tax form. My supervisors don’t know what I should do, and neither does my school. What should I do?
A: Since this is such a specialized tax matter, we asked CPA Gregory Lauray for his advice. Here’s what he had to say:
Section 1 of the International Organizations Immunities Act provides for an exemption from US taxes and related withholding for any pay you receive from an international organization like the United Nations.
So, as a non-US citizen or non resident of the US, this pay is exempt from taxation, however it may be taxable in your home country depending on tax laws there.
Gregory K. Lauray & Co., P.A. assumes no liability for reliance on these information as we don’t know your circumstances nor the completeness of the fact situations presented, both of which could alter responses. Always consult a qualified tax professional about your specific tax situation.
What is the United Nations? The United Nations is an international organization founded in 1945 after the Second World War by 51 countries committed to maintaining international peace and security, developing friendly relations among nations and promoting social progress, better living standards and human rights.
Where can I find a copy of the International Organizations Immunities Act? http://www.ipu.org/finance-e/PL79-291.pdf