TN 2 (06-24)
SL 80001.850 Reporting Election Workers
If an election worker’s compensation is less than a statutorily established amount
($2,300 for calendar year 2024), it is generally not subject to Social Security and
Medicare tax. However, under a State’s 218 Agreement an election worker’s compensation
may be subject to Social Security and Medicare taxes at a level below the statutory
amount.
If an election worker’s compensation is subject to withholding of Social Security
and Medicare tax, Form W-2 reporting is required for all compensation, regardless
of the amount. If an election worker’s compensation is not subject to withholding
of Social Security and Medicare tax, Form W-2 reporting is required for payments that
aggregate $600 or more in a calendar year. See Revenue Ruling 2000-6 for information
on reporting election workers.