Basic (12-03)

SL 80001.850 Reporting Election Workers

If an election worker’s compensation is less than a statutorily established amount ($1,500 for calendar year 2010), 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.