Do I need to declare income from a Poll Worker job that was under $600 where no W2 or 1099 was issued?

[DanaB27]

Yes, the poll worker's income has to be reported. Please follow these steps:

1. Click "Wages & Income" (under Federal) on the left
2. Scroll down and click "Show more" next to "Less Common Income"
3. Scroll down and click "Start" next to "Miscellaneous Income, 1099-A, 1099-C" 
4. Select "Other income not already reported on a Form W-2 or Form 1099" 
5. Continue "Any Other Earned Income" screen and select "Other"
6.  Enter as Description "Poll or Election" and enter the amount

"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." (IRS)

[Bobbi35]

Replying to the expert advice below. I have the same problem as in the original question: Election Worker wages $431.60, no W-2.

I have Turbo Tax DeLuxe 2022. There is no "Show More" button  next to "Less Common Income" so I can't follow the instructions as given. So this happens next:

+ Can't enter into Form 1040 directly. DblClick to ppen the 1040 Worksheet

+ Label for line 1h is "Wages from Form 8919". Can't enter an amount. DblClick to open Form 8919,

+ Dialog opens telling me "Add Form 1099-MISC Worksheet". Add a 1099-MISC sheet.

+ NONE of the boxes on the Form 1099-MISC form have a label for my situation. and I have no 1099-MISC for this income.

How do I report a bug to the TT team?

I think this is a bug in the current TurboTax implementation. How do I report it? I need to report this income in my tax return wherever it belongs.

[PattiF]

The Show More button does not always show.

Please follow these instructions to enter your poll worker earnings.

To enter Other Income, please follow the steps below:

1. Open your return.
2. Click on Federal Taxes.
3. Go to Wages & Income
4. Scroll to the bottom under Less Common Income select Start (or Update) for Miscellaneous Income.
5. Choose the appropriate category and enter your Other Income or Other Reportable Income

[xkexk8sc430]

Per the all knowing internet you do not have to file a return if you earned less than $600.  However as others have noted you may want to file for future Social Security benefits.  Seems like your choice to me.

Don't know about state taxes.

[MarilynG1]

You can enter Other Income on the 'Other Income Statement' form in TurboTax Deluxe, on Line 12.

@Bobbi35

[fanfare]

@xkexk8sc430 

for social Security credit, your income must be on a W-2 or Schedule SE.

[bethrichard70]

I am using Premier 2022.  I worked as a poll worker.  I have been paid $450 but I paid state and local tax plus OASDI and Medicare tax.  I did not receive a W-2.  Do I need to report this income? How do I report this income and get credit for the taxes paid?

[Cynthiad66]

Yes all income is taxable.  You must include that income on your tax return.  The $600 limit does not apply here.  The $600 applies when issuing form 1099's to independent contractors.

You can file a conventional paper return that includes IRS Form 4852 if all efforts to obtain a W-2 from your employer have failed. Here's how to fill one out:

1. Open or continue your return and search for W-2. Select the Jump to link in the search results to go to the W-2 entry screen
2. Fill out your W-2 using the information from your last pay stub
3. Answer any questions until you get to the Let's check for uncommon situations screen
4. Check the box next to Didn't get a W-2 and select Continue
5. On the Let's check if you need a substitute W-2 screen, select Yes then Continue
6. Answer the follow-up questions. Select Print to download and print your IRS Form 4852

Note: Returns including Form 4852 can't be e-filed per IRS regulations.

@bethrichard70

[walnutgrove58]

HOWEVER...in nj as of tax year 2022 poll worker income is exempt from state tax. how do i parse that out in turbotax? i see nowhere it makes that distinction (it is subject to federal tax).

Election/Poll Worker Compensation

Beginning with Tax Year 2022, compensation paid for services performed by an election/poll worker is exempt from Gross Income Tax (P.L. 2022, c.71). Payments that election/poll workers receive as compensation for their services are not taxable and should not be reported on the New Jersey Gross Income Tax return.

For Tax Years 2021 and prior, election/poll worker compensation received for their services was considered taxable and should have been reported on the New Jersey Gross Income Tax return.

[DianeW777]

You can use the following screens to remove that income, (1)' Other Wage Adjustment - W-2' or (2) 'Other Non-Wage Income'.  I would choose the latter so continue through the New Jersey (NJ) return until you reach that screen. Use a minus sign in front of the number.  Example: -250

When you get to the Income and Deduction Summary double check your total income.  See images below.

@walnutgrove58 

[walnutgrove58]

thanks for that workaround. what i received was a w-2 so i was trying to keep within that category. i tried several things and the solution that seemed to work: under the w-2 input, choose the state (NJ) and then input zeros in the income boxes. the income was then not included in the total on the NJ 1040. When i had left it blank, as turbotax instructed (the form had blanks), the income WAS included in the NJ 1040 total.

[pjanas1]

I'm using 2023 Premiere Desktop.   The steps are a bit different than above for this situation.  In the state of GA there is a Section 218 exclusion, so no FICA withholding was necessary, and no W-2 was issued because pay was under $600.

Navigating this took patience. Make a wrong selection and find yourself at a dead end or with an inappropriate additional form . 

Less common Income> Miscellaneous Income 1099-A, 1099 C> Other Income not Already reported in a form W-2 or Form 1099.

Did you receive Any Other Wages: "YES". 

[Continue] through the next 3 pages to get to "Any Other Earned Income"

Select "YES" to "Did you earn any other wages?" which puts you on "Enter Source of Other Earned Income". There are 2 choices.  1) Do not select "Employee Compensation that was not reported on a W-2".  That leads to a dead end in the reason code selection dropdown.  2) Select "Other".  There enter "Election Worker" and amount.

This appears on Form 1040, line 1h.