Where do I report poll worker income on 1040?

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Tamarind
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Where do I report poll worker income on 1040?

Post by Tamarind »

Yep, just what it says on the tin. My wife and I both served as poll workers on election day last year. We each recieved under $400.

It only takes a little research to be extremely clear that:
A) We were employees, not independent contractors.
B) We will not receive W2s nor will any withholding be done due to agreements between state and federal levels.
C) This income is definitely reportable as wages and is subject to income tax.

What I can't find anywhere is clear advice on where on the 1040 I'm supposed to report this amount. I use Free Fillable Forms, so I need to locate the correct place and label myself.

My draft return currently has it on Schedule 1, Line 8 (Other Income), with "Election Work" written in the box.

Does anyone have an official reference for this or care to run it through their tax software and see what output they get?
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neurosphere
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Re: Where do I report poll worker income on 1040?

Post by neurosphere »

I don't know the answer to your question, but I'm curious if this income somehow eventually gets reported to social security for determining 2020 wages.
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gwe67
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Re: Where do I report poll worker income on 1040?

Post by gwe67 »

neurosphere wrote: Mon Mar 01, 2021 9:09 am I don't know the answer to your question, but I'm curious if this income somehow eventually gets reported to social security for determining 2020 wages.
Depends on the state.

https://www.irs.gov/government-entities ... ithholding
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livesoft
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Re: Where do I report poll worker income on 1040?

Post by livesoft »

https://www.irs.gov/government-entities ... ithholding

Do you know the Section 218 status of this job?

If not subject to FICA and Medicare, then I would report it as "Other income" Form 1040 Line 8. I would read the instructions for that line which are not found on the Form 1040 itself, too.
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Tamarind
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Re: Where do I report poll worker income on 1040?

Post by Tamarind »

livesoft wrote: Mon Mar 01, 2021 9:15 am https://www.irs.gov/government-entities ... ithholding

Do you know the Section 218 status of this job?

If not subject to FICA and Medicare, then I would report it as "Other income" Form 1040 Line 8. I would read the instructions for that line which are not found on the Form 1040 itself, too.
We are in NC. SSA.gov has a chart showing the status of election workers in various states, and shows NC in the column for a statewide exclusion due to Modification 1127, with this footnote: "Election workers paid less than $1800 in a calendar year [after 2017] are excluded from FICA taxes."

I take this to mean I don't need to file form 8919.

I've read the instructions for Schedule 1 line 8 which flow to 1040 line 8. They neither include nor exclude this category of income by name.
Alan S.
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Re: Where do I report poll worker income on 1040?

Post by Alan S. »

The linked IRS bulletin suggests that the payments should be included on the wages line unless paid as a fringe benefit under an accountable plan (Pub 5137).

Therefore, some poll workers will not have withholding taken or be subject to FICA, but the payments still go on the wages line of Form 1040.
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Re: Where do I report poll worker income on 1040?

Post by rotorhead »

OP, don't know how NC handles the admin; but my wife is a county volunteer poll worker in FL for many years now; and the County Supervisor of Elections issues a W-2 for the income she receives, with all the appropriate boxes ticked on the form. Some years she has earned enough, by working the full early voting schedule, that FIT, Social Security & Medicare were all withheld.

We use H & R Block software, and I put in all the relevant info when going through the exercise. The income shows up on Line 1 of the 1040.

She also helps out with our local city election as well; and gets paid separately on a local form. The amount isn't much for this, but we do include it in our return. Doesn't "move the needle" much; but it is income.

Not sure if this is helpful or not; but that's what we do. Do you not receive any form at all from the elections office, indicating how much you were paid?
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petercooperjr
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Re: Where do I report poll worker income on 1040?

Post by petercooperjr »

From Publication 17,
Election precinct official. You should receive a Form W-2 showing payments for services performed as an election official or election worker. Report these payments on line 1 of Form 1040 or 1040-SR.
I'm very surprised you're not expecting a W-2. As you said, you did work as an employee and got paid for it. While I haven't been a poll worker, I have been a minor elected town official and received a W-2 for my $75 per year stipend.

Putting them on line 1, even if you don't get a W-2, should be fine though I would think, since it is wages you earned. Putting it under "Other Income" as you suggest would probably work just as well.
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Re: Where do I report poll worker income on 1040?

Post by straws46 »

If there was no withholding and the amount received was less than $600, I would not expect a W2, but I would still report it on line 1.
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Re: Where do I report poll worker income on 1040?

Post by mlipps »

petercooperjr wrote: Mon Mar 01, 2021 12:57 pm From Publication 17,
Election precinct official. You should receive a Form W-2 showing payments for services performed as an election official or election worker. Report these payments on line 1 of Form 1040 or 1040-SR.
I'm very surprised you're not expecting a W-2. As you said, you did work as an employee and got paid for it. While I haven't been a poll worker, I have been a minor elected town official and received a W-2 for my $75 per year stipend.

Putting them on line 1, even if you don't get a W-2, should be fine though I would think, since it is wages you earned. Putting it under "Other Income" as you suggest would probably work just as well.
Every municipality is different; here in Cook County, IL it was reported on a 1099-MISC until this year; I had a VITA client on Saturday with it on a 1099-NEC. Had to fight the tax software to properly record this as miscellaneous income rather than putting it on a Schedule C.
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Re: Where do I report poll worker income on 1040?

Post by Tamarind »

rotorhead wrote: Mon Mar 01, 2021 12:50 pm OP, don't know how NC handles the admin; but my wife is a county volunteer poll worker in FL for many years now; and the County Supervisor of Elections issues a W-2 for the income she receives, with all the appropriate boxes ticked on the form. Some years she has earned enough, by working the full early voting schedule, that FIT, Social Security & Medicare were all withheld.

We use H & R Block software, and I put in all the relevant info when going through the exercise. The income shows up on Line 1 of the 1040.

She also helps out with our local city election as well; and gets paid separately on a local form. The amount isn't much for this, but we do include it in our return. Doesn't "move the needle" much; but it is income.

Not sure if this is helpful or not; but that's what we do. Do you not receive any form at all from the elections office, indicating how much you were paid?
I did not recieve a W2 nor any doc from the county board of elections except for a check. Because the amount was under $600 per person and not subject to withholding, I'm not surprised that there's no W2.
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Tamarind
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Re: Where do I report poll worker income on 1040?

Post by Tamarind »

Ok, so I've got a few folks saying line 1 (with wages) and others saying schedule 1 line 8 (with other income). It would seem to be a superficially acceptable fit in either but if I know the IRS there is one correct place to put it.

Let's come at this from a different angle. Regardless of which line it goes on, I probably need to put an explanatory note. None of the standard ones match. What should I write? Currently I have "election work" as the IRS refers to this category as "election workers" in all the documentation for states.

Do I have to attach a statement if the standard codes aren't applicable? This is what I really care about as I don't want to have to use tax software or paper to file. My taxes are very simple this year. All I have is 1040, and Schedule 3 for $7 of foreign tax credit, and this.
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Re: Where do I report poll worker income on 1040?

Post by pahkcah »

IRS says income line 1. See link to election worker reporting:
https://www.irs.gov/government-entities ... ithholding
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Tamarind
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Re: Where do I report poll worker income on 1040?

Post by Tamarind »

pahkcah wrote: Mon Mar 01, 2021 2:33 pm IRS says income line 1. See link to election worker reporting:
https://www.irs.gov/government-entities ... ithholding
I've read that page already. It's clear that if an election worker must be issued a W2, then the amount should go in Box 1 on the W2. Then it would obviously be reported with W2 income.

It doesn't say anything about where a worker who is NOT issued a W2 should report the amount. I don't see any reference to 1040 line 1. Am I missing something?
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Re: Where do I report poll worker income on 1040?

Post by pahkcah »

Tamarind wrote: Mon Mar 01, 2021 2:42 pm
pahkcah wrote: Mon Mar 01, 2021 2:33 pm IRS says income line 1. See link to election worker reporting:
https://www.irs.gov/government-entities ... ithholding
I've read that page already. It's clear that if an election worker must be issued a W2, then the amount should go in Box 1 on the W2. Then it would obviously be reported with W2 income.

It doesn't say anything about where a worker who is NOT issued a W2 should report the amount. I don't see any reference to 1040 line 1. Am I missing something?
Sorry, I should have included the following quote from the first paragraph under the label "Who Are Election Workers."
"Compensation paid to election workers is includible as wage income for income tax purposes." Regardless of the amount, this compensation should be treated as wage income, which is reported on line 1.

It's confusing, as jury duty is not treated the same way. Jury duty is entered as "other income."
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Re: Where do I report poll worker income on 1040?

Post by rotorhead »

OP, I've read through this thread again, and your additional information; think the correct answer to your question, based on what you've told us, is the amount should be reported as miscellaneous income on Schedule 1, & labeled as "Election Worker"; or the most nearly correct choice. If perchance there is other "miscellaneous income", it would also go on the Schedule 1 as well, with appropriate labelling. Then the total amount for Schedule 1 would be carried forward to Line 8 on the 1040. That's it.

Don't over think it. The IRS will know what it's about.
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Re: Where do I report poll worker income on 1040?

Post by livesoft »

rotorhead wrote: Mon Mar 01, 2021 3:26 pmDon't over think it. The IRS will know what it's about.
I came back here to say exactly this. Whether you put it with wages or as Other income, I believe the IRS will not care at all. I suspect that some folks will put it here and others will put it there. And no one will get a letter from the IRS no matter which place they put it.
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Re: Where do I report poll worker income on 1040?

Post by pahkcah »

livesoft wrote: Mon Mar 01, 2021 3:34 pm
rotorhead wrote: Mon Mar 01, 2021 3:26 pmDon't over think it. The IRS will know what it's about.
I came back here to say exactly this. Whether you put it with wages or as Other income, I believe the IRS will not care at all. I suspect that some folks will put it here and others will put it there. And no one will get a letter from the IRS no matter which place they put it.
Agree. After my previous post I thought about how it could be reported in tax software without a W-2. The Turbo Tax people say to report it as other income:
"If you have not received the Form W-2, then you should not have received more than $1,600 in compensation and the amount should be reported as Other Income."
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Re: Where do I report poll worker income on 1040?

Post by Tamarind »

pahkcah wrote: Mon Mar 01, 2021 3:45 pm
livesoft wrote: Mon Mar 01, 2021 3:34 pm
rotorhead wrote: Mon Mar 01, 2021 3:26 pmDon't over think it. The IRS will know what it's about.
I came back here to say exactly this. Whether you put it with wages or as Other income, I believe the IRS will not care at all. I suspect that some folks will put it here and others will put it there. And no one will get a letter from the IRS no matter which place they put it.
Agree. After my previous post I thought about how it could be reported in tax software without a W-2. The Turbo Tax people say to report it as other income:
"If you have not received the Form W-2, then you should not have received more than $1,600 in compensation and the amount should be reported as Other Income."
Well if the three of you and Turbotax agree, that's good enough for me. :D

Though I caught another turbotax rep advising someone to enter it as self-employment income which is clearly wrong...
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Re: Where do I report poll worker income on 1040?

Post by trueblueky »

If you want the poll worker money to be earned income, it's cleaner to put it under wages. You might want it to be earned income if you plan to contribute it to an IRA, for instance.

DW doesn't appreciate being called a poll worker; sounds too much like exotic dancer to her. 😁 Election worker.
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mangorunner
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Re: Where do I report poll worker income on 1040?

Post by mangorunner »

trueblueky wrote: Mon Mar 01, 2021 9:18 pm If you want the poll worker money to be earned income, it's cleaner to put it under wages. You might want it to be earned income if you plan to contribute it to an IRA, for instance.

DW doesn't appreciate being called a poll worker; sounds too much like exotic dancer to her. 😁 Election worker.
Appreciate this thread because I, too, am an election worker.

@trublueky, I work the elections for exactly the reason you state above: gives me some additional earned income to dump into the Roth IRA. So yes, it is important that it be reported as earned income. And finally, I love your DW's comment. Too funny. :D
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