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June 1, 2019
Question

Is poll working under 600 considered self employed?

  • June 1, 2019
  • 1 reply
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    MichaelL1
    Employee
    June 1, 2019

    Compensation paid to election workers is includible as wage income for income tax purposes, and may be treated as wages for Social Security and Medicare (FICA) tax purpose

    Election workers are common-law employees; however, IRC section 3121(b)(7)(E) and (F)(iv) provide specific rules for determining whether amounts paid to election workers are subject to FICA taxes.

    Each State can vary on this.  The IRS has a very detailed page on this at this link.

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

    First wait to see if they will issue you a W-2 (they are due out Jan 31st) and if not this should be shown as "Other Income" on your return.