How to Report Poll Worker Income on Your Tax Return

Earnings from working at polling places are taxable and must be reported on your tax return. Their classification and taxation depend on the amount earned and IRS regulations. Understanding these requirements ensures compliance and helps avoid mistakes when filing taxes.

Classification of Poll Worker Income

Poll worker compensation is taxable but classified based on total earnings and the paying entity. The IRS does not consider poll workers traditional employees, so standard payroll tax withholdings do not apply unless earnings exceed a specific threshold. These payments are often categorized as “other income” rather than wages, affecting reporting requirements.

Most poll workers are paid by state or local governments, which report earnings differently than private-sector employers. If earnings exceed $600 in a year, the government may issue a Form 1099-NEC for nonemployee compensation. If earnings fall below this threshold, the income remains taxable but may not be reported on an official tax form, requiring the worker to track and report it independently.

In some cases, poll worker stipends may be classified as reimbursements rather than taxable income, particularly if they cover travel or meal expenses. If properly documented, these amounts may not be subject to income tax.

Required Reporting Form

The tax form used to report poll worker income depends on earnings and the paying entity. If compensation exceeds $600 in a calendar year, the government agency typically issues Form 1099-NEC, sent to both the worker and the IRS. Unlike wages reported on a W-2, 1099-NEC income is not subject to automatic tax withholdings, so recipients may need to set aside money for taxes.

For those earning less than $600, a 1099-NEC may not be issued, but the income is still taxable and must be reported. Poll workers must maintain their own records and report the income on Schedule 1 (Form 1040) under “Other Income.”

In some cases, a Form W-2 may be issued instead of a 1099-NEC, particularly if the poll worker has an ongoing employment relationship with the government. If a W-2 is provided, it will indicate whether federal or state taxes were withheld, affecting reporting requirements.

Social Security and Medicare Withholding

Poll worker earnings may be subject to Social Security and Medicare taxes, but the rules differ from traditional employment. If earnings from a single government entity are below $2,200 in 2024, they are not subject to Federal Insurance Contributions Act (FICA) taxes. Once earnings exceed this threshold, the government must withhold Social Security and Medicare taxes at a combined rate of 15.3%, split between the worker and employer.

Because poll workers are often temporary, their earnings may not be subject to standard payroll tax withholdings. If FICA taxes are not withheld despite exceeding the threshold, the worker may need to pay these taxes through the Self-Employment Contributions Act (SECA), reported using Schedule SE (Form 1040). SECA taxes require the worker to pay the full 15.3% directly, though half can be deducted when calculating adjusted gross income.

Potential Exclusions From Wages

Some payments to poll workers may be excluded from taxable wages if classified as reimbursements rather than compensation. If a government entity provides a stipend for travel, meals, or lodging and requires documentation, these amounts are not considered taxable income.

For example, mileage reimbursements based on the IRS standard mileage rate (67 cents per mile for 2024) are excluded from gross income if properly documented. Some jurisdictions also provide per diem allowances. If these payments align with federal per diem rates and are documented, they may not be taxable. However, excess payments or undocumented amounts could be treated as taxable compensation.

Filing on Individual Tax Return

Poll worker income must be included on the individual tax return. If a Form 1099-NEC was issued, the income should be reported on Schedule 1 (Form 1040) under “Other Income.” Since no federal tax is typically withheld, poll workers may need to make estimated tax payments to avoid underpayment penalties.

If a Form W-2 was received, the income is reported in the wages section of Form 1040. Social Security and Medicare withholdings, if applicable, will be reflected in Boxes 4 and 6. Some poll workers may qualify for deductions or credits, such as the Earned Income Tax Credit (EITC), depending on total earnings and filing status.

Even if no tax form is issued, taxable income must still be reported to comply with IRS regulations.

Recordkeeping Essentials

Maintaining accurate records is essential for proper tax reporting, especially if a Form 1099-NEC or W-2 is not issued. Poll workers should keep copies of payment stubs, bank deposit records, or official correspondence from the paying entity. If reimbursements were received, documentation such as mileage logs, receipts, or per diem statements should be retained to substantiate any tax exclusions.

Good recordkeeping helps in case of an IRS audit or discrepancies between reported income and IRS records. Keeping a dedicated file for all tax-related documents, including copies of filed returns and supporting worksheets, ensures accurate income verification. The IRS generally recommends keeping tax records for at least three years, though longer retention may be necessary in some cases.