But the I.M.F. is a tax-exempt organization. Its employees who are not American citizens do not owe these taxes. Still, I.M.F. employees who are American citizens must pay these taxes, just as if they were self-employed.
Self-employed individuals are responsible for paying all of the taxes on their own, and must file an additional form with their 1040 tax return when they do so. The I.M.F pays its employees a tax allowance every three months that covers the employer’s portion of the taxes, and routinely provides employees with a quarterly breakdown of that allowance.