Is county Pollworker income taxable?

[tjb45324]

My wife worked as a pollworker in March 2016...

[jerry2000 · Accepted solution]

Yes, it is reportable and it is taxable.

[californiasteven]

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...

[tjb45324]

Just read Bulletin No 2000-6 Feb 7, 2000 Item Employment Tax; Rev Rul. 2000-6, Pg 512  Information reporting requirements applicable to election workers.  ...  As a result, reporting is generally not required for election workers earning less than $600.00 annually.  Rev Rul 88-36 modified.

[jerry2000]

That refers to whether the paying agency has to send you a form reporting the income.You are not governed by that. You have to report any income that is more than 49 cents. See IRS Pub. 525
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p525.pdf">https://www.irs.gov/pub/irs-pdf/p525.pdf</a>

[californiasteven]

However, to be realistic, most people do not report these small amounts, although they should.