Green card holder working for UN in foreign country as consultant

Forum|Forum|3 months ago
March 25, 2026
1 reply
196 views

Having transitioned from the World Bank to the United Nations World Food Programme (WFP), my primary duty station is Ukraine, where I conduct all professional activities. However, I frequently return to the United States, spending in excess of 70 days annually within the country.

My role at WFP is that of a consultant, receiving monthly compensation and health insurance benefits, but without pension contributions or tax withholdings. My engagement with WFP commenced in 2024.

I obtained green card holder status in January 2025.

Consequently, I am seeking clarification regarding my obligations concerning U.S. income tax. Furthermore, I would appreciate guidance on whether self-employment tax is applicable to my situation.

Your expertise and insights on this matter would be greatly appreciated.

DaveF1006

Level 15

Unlike certain UN staff on G‑4 visas, green card holders do not receive tax exemption on international‑organization income.

Your WFP compensation is fully taxable by the U.S.
You must report it even if WFP does not withhold taxes.

As far as self-employment tax, you aren't required to pay it. IRS Publication 6120 (specifically mentions this in the section "Green Card Holders Working in the United States") clarifies:

"If you are a green card holder working for a foreign government or international organization... you generally must report those earnings as wages but are not subject to self-employment taxes on them and may not voluntarily pay self-employment tax on them."

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