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ITG FAQ #1 Answer-How are payments to election workers treated?

Election workers are employees. Therefore, income earned by these workers is subject to federal income tax. Wages of an election worker are not subject to federal income tax withholding. However, election workers earning $1,400 or more for the 2008 calendar year are subject to FICA tax. Payments of $600 or more paid to these employees are reported on Form W-2, Wage and Tax Statement, and not Form 1099-MISC, Miscellaneous Income.

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Page Last Reviewed or Updated: 18-Jan-2017