I work for the United Nations as a US Citizen. I am not sure how to enter the salary I earned (self employed). I have a UN statement of taxable earnings for 2017.

[fouadmkhan]

It asks for EIN and wouldn't move forward unless I provide EIN. This is not the solution.

[JeffreyR77]

You can report your income from the United Nations or any international organization in TurboTax by following these steps"

1. Federal Taxes.
2. Wages and Income.
3. Scroll down to Less Common Income.
4. Select Miscellaneous Income.
5. Select Other reportable income, select 'yes' and you will be prompted to enter Description and amount.

[rubyzippers]

Here is the printed guidance from TurboTax :

should be reported like a W-2.

Do a substitute W-2 with the income and nothing in medicare or FICA boxes.  After the W-2 is entered, there is box under:

Do any of these uncommon situations apply to this W-2 and you will:

X Foreign or international organization

X substitute W-2 if it is not a W-2 you have gotten.

[rubyzippers]

should be reported like a W-2.

Do a substitute W-2 with the income and nothing in medicare or FICA boxes.  After the W-2 is entered, there is box under:

Do any of these uncommon situations apply to this W-2 and you will:

X Foreign or international organization

X substitute W-2 if it is not a W-2 you have gotten.

[DawnC]

Yes, you should report the income as a substitute W-2, so the correct taxes are calculated.  You only need to mark the Foreign or International Organization box on the W-2 follow-up screen.  

For U.S. citizens, compensation received for services performed as an employee of an international organization is includible in gross income and is reportable on their U.S. federal income tax returns, even though the compensation may not be subject to withholding of U.S. federal income taxes.  Furthermore, compensation received by a U.S. citizen for services performed within the United States as an employee of an international organization is subject to self-employment tax.

Employees of a Foreign Government or International Organization - Federal Income Tax Withholding

The UN reimburses those staff members who have to pay the U.S. income taxes due on their UN earnings as well as one-half of the related self-employment taxes payable by U.S. citizens.

You must pay self-employment tax (Social Security and Medicare taxes) for your work in the United States or its territories or possessions for a foreign government or an international organization.

Exception for dual citizens: If you are a U.S. citizen and also a citizen of a country with which the United States has a bilateral social security agreement, other than Canada or Italy, your work for the government of that foreign country is always exempt from this rule.

Check with your employer if you're not sure if this applies to you.  @rubyzippers

[josepnyc76]

The UN tax unit is asking to add the UN taxable earnings on  Line 1, page 1 of IRS Form 1040. If so, I need an EIN number otherwise I cannot send it online. I have to print out and send it by mail. Any ideas?

[JohnB5677]

If you don't have any taxes withheld you can post it to.

1. Start at Wages & Income
2. Scroll down to Less Common Income
3. Select Miscellaneous Income, 1099-A, 1099-C from the drop-down
4. Select Other income not already reported on a Form W-2 or Form 1099
5. Other Wages Received  = Yes 
6. Continue through interview to Any Other Earned Income = Yes
7. Enter Source of Other Earned Income = Other
8. Enter Description and Amount

[josepnyc76]

Will this income be reported on line 1?

[ThomasM125]

When you follow the instructions of @JohnB5677, on the screen that says Any Other Earned Income? you need to answer "yes" that you earned other wages. On the next screen that says Enter Source of Other Earned Income, indicate that it was employee compensation that was not reported on a W-2. Then you will see a screen that says Report Your Wage Income on which you will enter the Employer's name and income received along with some other questions. If you complete that Miscellaneous Income section in that fashion, it will appear on line one of your form 1040.

You can view your form 1040 while working in the online version of TurboTax by following these steps:

While working on your return in the Federal section of TurboTax:

   1.  Choose the Tax Tools icon on your left menu bar

   2.  Tools

   3.  View Tax Summary

   4.  Choose the Preview my 1040 on your left menu bar

@josepnyc76

[josepnyc76]

Maybe it is something not related to the UN wages, but on the review, it says that I need to fill out the form 8919-s but I understand that I dont need to. is it correct?

[DaveF1006]

According to the UN statutes:

1. U.S. citizens and permanent residents who have signed the Waiver of rights, privileges, exemptions and immunities (the waiver) are subject to U.S. income tax on their UN earnings (latest tax circular).
2. In addition, U.S. citizens serving in the U.S. are also subject to self-employment tax on their UN earnings. The UN reimburses those staff members who have to pay the U.S. income taxes due on their UN earnings as well as one half of the related self-employment taxes payable by U.S. citizens.

This leads us to the 8919. According to this IRS source, you must file an 8919, if all of the following apply.

    • You performed services for a firm.

    • You believe your pay from the firm wasn’t for services as an independent contractor.

    • The firm didn’t withhold your share of social security and Medicare taxes from your pay.

    • One of the reasons listed below under Reason codes applies to you.

• A I filed Form SS-8 and received a determination letter stating that I am an employee of this firm.
• C I received other correspondence from the IRS that states I am an employee.
• G I filed Form SS-8 with the IRS and haven’t received a reply.
• H I received a Form W-2 and a Form 1099-MISC and/or 1099-NEC from this firm for 2021. The amount on Form 1099-MISC and/or 1099-NEC should have been included as wages on Form W-2. (Don’t file Form SS-8 if you select reason code H.)

To report the 8919 go to:

1. Federal > Wages and Income -
2. Less Common Income 
3. Misc Income 
4. Other Income Not Already Reported on A Form W2 or Form 1099
5. You will get sent to the Other Wages Received Page
6. You will click Yes and proceed until you get to Any Other Earned Income
7. Click Yes to this question because you have other income that should be on a W2
8. Leave check next to employee compensation that was not reported on a W2
9. Next screen will be Employee Compensation that was not reported on a W2
10. This screen will explain Form 8919 and SS-8.  TurboTax will prepare and file Form 8919 for you with your return, but you will need to file SS-8 on your own (link below - though looks like you already took care of this part)
11. Next screen will have to report your wage information
12. Next screen will remind you that a Form SS-8 is required
13. Next screen will ask if these wages were reported on a 1099MISC
14. That will be the end of this section (program interview may go on to ask about other less common income types)

@josepnyc76

[rubyzippers]

If you are asked for an EIN you already missed the correct data entry. If you enter it as self-employment you already missed the correct entry. And as far as self-employment tax, your employer (if an IO) has likely already compensated you for it by doing a gross-up of your compensation. 

[rubyzippers]

Correct!!

[josepnyc76]

I am a permanent resident. 

[ThomasM125]

You should file the form 8919, since the compensation should have been reported on a W-2 form and social security tax should have been withheld and paid in.

@josepnyc76