Reporting compensation and reimbursement for expenses paid to election workers
Source: Internal Revenue Service bulletin
Election workers are individuals hired by government entities to perform services at polling places in connection with national, state and local elections.
An election worker may be referred to by other terms and titles, for example, poll worker, moderator, machine tender, checker, ballot clerk, voting official, polling place manager, absentee ballot counter or deputy head moderator. These workers may be employed by the government entity exclusively for election work, or may work in other capacities as well.
Election worker compensation is includible in income and may be treated as wages for social security and Medicare (FICA) tax purposes.
Election workers may be compensated by a set fee per day or a stipend for the election period. The election period may include attending training or meetings prior to and after the election.
Election workers may also be reimbursed for their mileage or other expenses. To be excludable from wages, expense reimbursements must be made under an accountable plan.
For additional information, go to http://www.irs.gov/Government-Entities/Federal,-State-&-Local-Governments/Election-Workers-Reporting-and-Withholding