Reporting W2 for Election Worker

[an88truck]

I received a W2 from our county's election authority.  The total amount for 2024 is under the $2000 threshold for Federal taxes and our state (MO) has a section 218 agreement statewide that exclude election workers. 

Do I need to add this W2 to my filing, since if my reading is correct, I owe no taxes on it? If I do need to include it; how do I enter it in TurboTax online so that TurboTax doesn't say I owe taxes on the income.

My sources so far:

Election workers: Reporting and withholding | Internal Revenue Service

Section 218 Agreements – Election Worker FICA Coverage | State and Local Government Employers | SSA

[MaryK4]

You still must report the income on your tax return.  The exemption you are talking about is for the county as employer, not you as the worker.  The threshold is the amount at which they are required to withhold, but other amounts can apply.   Election workers: Reporting and withholding

[an88truck]

This section of Election workers: Reporting and withholding | Internal Revenue Service 

says: 

Compensation paid for services and reimbursements paid under a non-accountable plan are taxable to election workers; however, they aren't subject to income tax withholding under Internal Revenue Code (IRC) Section 3401(a). 

If I re-state what you've said and my reading of the above:

The wages from the Election Authority are subject to income taxes. Because they (usually) fall under the threshold the Election Authority isn't required to take income taxes out on my behalf, but I can elect to have them. With regards to FICA withholding, whether or not those are owed is dependent on the Section 218 agreement in our state (which for MO is a statewide exception).

Bottom line, I owe taxes on the income?

[IsabellaG · Accepted solution]

Yes, your W-2 from the Election Authority will be added to the rest of your taxable income to calculate your total tax for the year.