Thank you, but it does not seem to be that simple. IRS states " Compensation paid to election workers is includible as wage income for income tax purposes, and may be treated as wages for Social Security and Medicare (FICA) tax purposes." Further, "Compensation paid for services and reimbursements paid under a non-accountable plan are taxable to election workers; however, they aren't subject to income tax withholding under Internal Revenue Code (IRC) Section 3401(a). It would appear that election worker pay is somewhat similar to combat pay which is non taxable but still eligible for Roth contributions.
