Yes, income as an election inspector is taxable in the state of Wisconsin.
From the WI DOR website:
Wages paid to an election worker are not subject to income tax withholding. However, all wages earned by the election worker are subject to income tax.
Wages paid to election workers for services performed in national, state, county, and municipal elections are not subject to Wisconsin income tax withholding. Employers must report payments of $600 or more to election workers on Form W-2. Do not use federal Form 1099 or Wisconsin Form 9b.
Since these wages were not reported on Form W-2 and, presumably, were not part of your main job", you can simplify matters by reporting them as Other Income.
You can enter this on Line 21, using the Other Reportable Income interview.
Go to the Other Reportable Income interview, the very last interview in Wages and Income (Federal Taxes tab > Wages & Income category > Less Common Income subcategory > Miscellaneous Income sub-subcategory). You can enter "Election Inspector" as the description.
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