poll warden pay

[Catherine]

Client brought in a check stub from his town. He was paid a couple hundred bucks as a Poll Warden during the elections. No W2, no 1099. Other income? He sure doesn't do it on a regular basis with a profit motive!

[Slippery Pencil]

Yes.

The city isn't required to issue a W2 for poll workers until the amount is $600.  There's also a bizarre rule that FICA doesn't have to be withheld if the pay is under a certain threshold.  I'm not sure how many cities actually follow the rules.  I think last year was the first time I saw a W2 instead of a 1099 for a poll worker.

[Catherine]

Thanks, @Slippery Pencil. It's what makes sense - which immediately made me second-guess myself, because "making sense" and tax rules are frequently incompatible.

[Margaret CPA in OH]

I was a poll worker for the first time last fall. My check and stub were for $185.  I guess this area doesn't pay so well!  I just included it under Other Income not subject to SE tax.

[TexTaxToo]

It's not clear how it should be reported.  It is earned income which should count toward EIC, but since no self-employment tax is due, the only way (according to the instructions this year) for it to carry to the EIC Worksheet is to include it in line 1z of the 1040 - perhaps on line 1h?

[Catherine]

On 2/21/2023 at 9:53 PM, TexTaxToo said:

It is earned income which should count toward EIC

Fortunately in this case, the EIC is not an issue. 

[mcb39]

Other Income not subject to SE tax; under $400.