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Self employed
If you enter Form 1099-MISC in the Less Common Income section and select Other Miscellaneous Income and the Other Reportable Income, you can enter a description and dollar amount for items that aren't subject to self-employment tax.
If you received the payment as a stipend to offset your expenses, you could also report it in Other Common Income under Miscellaneous Income, Other Reportable Income and answer the interview questions and select that it was not earned with a profit intent (similar to a hobby).
Election workers are typically individuals hired by government entities to perform services at polling places in connection with national, state and local elections. These workers may be employed by the government entity exclusively for election work, or may work in other capacities as well. 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. In such cases, a W-2 is normally issued.
See this IRS webpage for more information, as well as IRS Tax Topics 554.
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