Presidental Election worker....

[Denne]

I have been looking through this site and have looked on the IRS website too. I must not be using the correct key words. Is the amount paid to election workers taxable? I can't find anything that says it is or isn't so far.....

Thanks ;~)

[GeorgeM]

i HAVE ONE THAT IS A POLL WORKER AND IT IS TAXABLE ON A SCHEDULE C

[GERALD]

From your question, I'm not sure if you mean working for a presidential campaign committe, or working at an election site. It's taxable either way. If it is working at the polls, it goes on line 21, other income. Do the bunny hop and on the list of other income, you will find "precinct election board duty".

[Denne]

i HAVE ONE THAT IS A POLL WORKER AND IT IS TAXABLE ON A SCHEDULE C

MY CLIENT ONLY MADE $108. IT SEEMS LIKE I HAVE BEEN HOLDING HIS TAX RETURN LONG ENOUGH TRYING TO FIND OUT WHAT TO DO WITH THAT INCOME. HE ALREADY HAS A LITTLE BUSINESS. I MIGHT JUST AS WELL ADD THAT AMOUNT TO HIS SCHEDULE C INCOME.....

THANKS!

[Catherine]

MY CLIENT ONLY MADE $108. IT SEEMS LIKE I HAVE BEEN HOLDING HIS TAX RETURN LONG ENOUGH TRYING TO FIND OUT WHAT TO DO WITH THAT INCOME. HE ALREADY HAS A LITTLE BUSINESS. I MIGHT JUST AS WELL ADD THAT AMOUNT TO HIS SCHEDULE C INCOME.....

THANKS!

Unless he does this regularly, I'd put it on Line 21. My one poll worker gets a W-2 from her town. It's a once or twice a year, couple of hours gig. That hardly counts as self-employment, IMHO.

Catherine

[RitaB]

I am resurrecting this old thread as I have two election commission members, each works every year, going to meetings, training poll workers, working at the polls, etc.  They each made $1705 in 2015, and the SSA threshold amount for election workers for 2015 is $1,600, meaning every dollar was subject to FICA.  The county puts this in Box 3 of Form 1099-Misc. Every. Year.  (It should be on a W-2, I know, but, I'm not chasing that rabbit.) So, to satisfy the tax gods, this belongs on Sch C, does it not? 

https://www.ssa.gov/slge/election_workers.htm

https://www.irs.gov/government-entities/federal-state-local-governments/election-workers-reporting-and-withholding

[jklcpa]

Yes, I would put that on Sch C.

[RitaB]

20 hours ago, jklcpa said:

Yes, I would put that on Sch C.

Thank you, Judy.  I feel like 95% of tax preparers would slap it on Line 21 because they would get away with it.  Maybe 96.  The LAST thing we should be doing is trusting people to prepare forms correctly.  They don't.

[Terry D EA]

In Catherine's post she was referencing the OP stating the poll worker was only paid $108.00. This amount is less than $400.00 the amount required as to be claimed as self-employment income. So, I agree line 21. I also agree with Rita, based on the income figures. No choice there but a Sch C.