The problem is, when a dependent earns $200 as an election clerk, they do not receive W-2 because it is under $600. State law says any election clerk wages under $1800 are not subject to FICA, but there is no way to opt out of the self employe tax reporting, so there is one problem there. Also, Turbo Tax does not count these wages as "earned income" of a dependent and thus if the dependent has $200 of dividend and $200 of election clerk work, they are taxed on $50, when in fact their standard deduction should be 550 (200+350). This is not right. Turbo Tax should have an election clerk line item that allows the amount to be reflected as "earned income" and also allows the taxpayer to specify what the FICA limit is for the election work, which varies from state to state.
