Please thank her for her important service to our country. Here is the official word from the IRS, linked below. Did she get a W2? If so just enter as any other W2. Did she get a 1099-G or 1099-MISC? Those are reported under Wages & Income, 1099-MISC and Other Income. Just answer the questions and it will be reported correctly. Yes, it is taxable income.
https://www.irs.gov/government-entities/federal-state-local-governments/election-workers-reporting-a...
