Search

Are United Nations Joint Staff Pension Fund(UNJSPF) benefits taxable?


United Nations Joint Staff Pension Fund(UNJSPF) is a fund established to provide retirement, death, disability, and related benefits for staff of the UNs. Is the benefit from the fund taxable?


In some countries, UNJSPF benefits may be tax-exempt or partially tax-exempt. However, in the United States, whether or not the UNJSPF benefits are subject to income taxes can be quite confusing. If you are US citizens and resident aliens, even living overseas at the time you received the payment, you might be liable for US income taxes. Critically, the taxability of the benefit is not based on your tax status when you earned the benefit, instead of the tax status at the time of distribution. Besides, your tax status as US citizens or resident aliens is different than your immigration status. If your tax status changes, the taxability of UNJSPF income received might change as well.


Besides, UNJSPF benefit is not "earned income