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October 08, 2019

Do you employ temporary personnel to serve as election workers?


Each election year, thousands of state and local government entities hire workers to conduct primary and general elections. Compensation paid to election workers is income and may be subject to income tax and FICA taxes as well as reporting requirements.
IRS's booklet Election Workers: Reporting and Withholding will help employers  understand their unique reporting and withholding requirements and which election workers may be covered by a Section 218 Agreement.
The IRS will issue a CP2100 or CP2100A Notice if the payee’s name and Taxpayer Identification Number (TIN) on the information return filed does not match IRS records.
This notice informs payers they may be responsible for beginning backup withholding, if they haven’t already done so. Publication 1281, Backup Withholding on Missing and Incorrect Name/TIN(s) (PDF), contains all the information payers need to comply with backup withholding requirements.
Additional resources that may help employers avoid receiving a CP2100 include the following:

About General Instructions for Certain Information Returns helps you file correct Forms 1099

W-9 Saves Time and Money discusses the benefits of securing Form W-9 from service vendors

TIN Matching Video explains the free Taxpayer Identification Number (TIN) On-Line Matching program offered by the IRS

Social Security Number Verification Service

What you need to know about Backup Withholding


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