United Nation does not have a EFIN number. I have client filing tax return (US citizen) can I file electronically

[nd]

US citizen employed/work for  United Nation and since the UN does not have EFIN can I efile. UN only gives the employees  earning summary including withholding tax for FICA, SSS and state tax withholding

[sjrcpa]

I presume you mean EIN.

If they are withholding social security they do have an EIN. How else would they submit it to the IRS?

[itonewbie]

Are you sure those are withholdings and not tax advance or reimbursement for 50% of SE-tax since UN withholds neither income tax nor FICA?

[BobKamman]

The starting point for advising this client should be reading this 35-page pdf publication from the UN:

https://www.un.org/Depts/oppba/accounts/tax/pubs/sticlatest.pdf 

Some of its more significant content:

“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.

“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 2019 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.”

I wouldn’t get too hung up on trying to pound this square peg into the round hole of IRS electronic filing.

[Skylane]

I have one UN employee client for the last 10 years or so. UN should reimburse for full tax liability. If you’re getting the same summary letter, it should still say to report the income on line 7... the letter hasn’t ever been updated since I’ve been doing his taxes.... 

Verify  with your client the UN will reimburse the taxes... report the gross amount on sch c. Don’t take the 199a deduction and don’t take any expenses. 

[abctax55]

Hey Bruce... how are you guys doing?  And where are you hiding out?

[Skylane]

 just too busy to check in too often. Filed a bunch of sba apps and looks like round 2 is about to start... plane is in shop for annual this week... next week I’m gonna practice social distancing from 3000’. Otherwise all is good. Barb says hi. Hops you’re well

[nd]

Thanks for all your input, guess trying to hard to file the return electronically as my clients wish, I wll just file it manually. I though there is a way to file the return electronically. appreciate all your help

Sergio

[Skylane]

fwow, I just checked the paperwork and spoke w/ tp.

He received a 1 page form from UN. 2019 Statement of Taxable Earnings.

There's one amount; Daily Gross; subtotal and total are the same. . There is an * that says report on line 1 (but then the old form said report on line 7 which didn't work either...) There is no reference to FICA, SSN or State withholding tax.

If you received similar form I'd suggest filing as I outlined. My client said the UN generally pays the federal tax directly and sends him a check for the state tax due. He hasn't received it yet, but he said that they haven't complained yet either.... Last year, I filed w/ the 199a and they were pretty quick to whine that they we should amend without it.

UN is a PITA. Good luck

[Neda Dorafshani]

for the tax year 2021 i have a client who works for UN. Per statement of taxable earnings issued by UN his income should be reported on box 1 of Form 1040. However, there are couple of issues with this:

1-the UN does not have a Federal EIN so this return can not be e-filed if i enter the earnings on wages screen 10 in lacerate

2- Per UN instruction this income is subject to SE taxes. if the earnings are entered in screen 10 wages in lacerate, SE taxes are not calculated.

Should i enter this under other income subject to SE taxes, which will appear in box 8 of Form 1040?

Please help, the deadline to submit his taxes to UN is fast approaching. 

Thank you for any help and assistance in this matter.

[sdantis241]

yes ein

[sdantis241]

UN statement of earning shows federal withholding and the 50% UN contribution to self-employment tax

[sjrcpa]

Does it actually say federal "withholding'?

There should be a box for foreign employer in the W-2 input section.

You should be able to add these wages to SE income in that input section.

In Lacerte we can do this .

[Joss]

UN has EIN, employee can request this from the UN tax unit. They should be able to provide this when requested. 

[George V]

I ran across this same problem.  The UN does have an EIN number.  You just have to enter it as a W2.  That's the only way to do it.  The EIN for the UN is 90-0137550

[BobKamman]

Not according to this:

United Nations Association Of The Usa
EIN Number: 90-0137550
Address: 2015 Charnes Ct, Lakeland, Florida
Doing Business As: Una-usa Polk County Chapter

[Joss]

Not all UN organizations have the same EIN. Staff members need to check with their tax unit to ensure they are using the correct one. 

[George V]

That may be, but considering that they don't even provide one on the statement of earnings, I would presume the IRS will accept the general one I provided.  I could be wrong, but if it was that relevant, I think they would put it on the statement of earnings.  They also provide an address in New York I used.  I think the IRS will be fine with it.

[taxes96786]

Report UN taxable earnings (total amount from Statement of Taxable Earnings) on Line 1a, page 1 of IRS Form 1040.

[abctax55]

Report UN taxable earnings (total amount from Statement of Taxable Earnings) on Line 1a, page 1 of IRS Form 1040.

How does that answer have *anything* to do with the OP's question about a number needed to E-FILE the return??????