For hundreds of retirees, working on the native polling station is a civic obligation that comes with a modest stipend, normally seen as “pocket cash” fairly than a job. Traditionally, this revenue was typically exempt from FICA (Social Safety and Medicare) taxes if it fell beneath a sure threshold, simplifying the paperwork for volunteers. Nonetheless, in 2026, the brink for FICA taxation on election staff is $2,500, a determine that many jurisdictions are actually exceeding on account of longer early voting durations and better each day pay charges. Which means for the primary time, many “volunteers” are technically “staff” within the eyes of the IRS, triggering surprising tax withholding and W-2 varieties. Understanding this shift prevents a nasty shock once you file your taxes subsequent 12 months.
The $2,500 “FICA Cliff”
Federal legislation units a particular exclusion threshold for election staff, which is adjusted for inflation; for 2026, that quantity is $2,500. In case you earn $2,499, you might be exempt from Social Safety and Medicare taxes (until your state has a particular “Part 218” settlement that claims in any other case). Nonetheless, the second you earn $2,500, your complete quantity might change into topic to the 7.65% FICA tax, lowering your web pay. With many counties now paying $200+ per day for 10 days of early voting plus Election Day, hitting this cover is less complicated than ever. You primarily take a pay reduce in your first greenback earned when you cross this line.
Longer Hours Imply Increased Taxes
The enlargement of early voting weeks has turned election work from a one-day occasion right into a part-time job spanning almost a month. A ballot employee who staffs the complete two weeks of early voting in a significant metro space can simply earn $3,000 or extra in a single election cycle. This greater quantity of labor pushes hundreds of seniors over the federal exclusion restrict, remodeling their “stipend” into taxable wages. You would possibly discover that your examine for the overall election is considerably lighter than your examine for the first as a result of taxes had been immediately withheld. It modifications the monetary calculus of volunteering.
The W-2 vs. 1099 Confusion
In case you earn over $600 however underneath the FICA threshold, you would possibly nonetheless obtain a W-2 solely for revenue tax reporting functions. Nonetheless, confusion arises when counties default to sending Kind W-2 for all staff to be secure, even those that earned $100. In 2026, automated payroll techniques are much less more likely to filter out small quantities, resulting in a flood of tax varieties for minor funds. Receiving a W-2 for $300 of ballot work can complicate your tax return, particularly for those who normally file a easy 1040-SR. You should report this revenue on Line 1 (Wages), not as “Different Revenue,” which might have an effect on your Earned Revenue Tax Credit score eligibility.
Influence on Social Safety Earnings Check
For retirees between age 62 and their Full Retirement Age (FRA), election employee pay counts towards the annual Earnings Check restrict ($23,000 vary). Whereas $2,500 may appear small, in case you are already working a part-time job that places you near the restrict, this additional ballot pay might set off a profit discount. Each greenback earned on the polling station counts as “wages,” doubtlessly inflicting the SSA to withhold $1 of advantages for each $2 you go over. You might be successfully volunteering to have your Social Safety examine reduce for those who aren’t cautious.
The “Part 218” Wildcard
To make issues extra complicated, some states have “Part 218” agreements that set the tax threshold decrease than the federal $2,500. In these states, you may be taxed on Social Safety from the primary greenback you earn, whatever the federal minimal. This patchwork of guidelines means a ballot employee in Ohio may be tax-exempt whereas one in Illinois is totally taxed for a similar work. You should examine along with your county clerk’s workplace to see in case your native authorities has a Part 218 modification.
Plan for the Withholding
In case you plan to work the complete early voting schedule this November, assume you can be taxed. Alter your expectations so that you aren’t shocked when the county withholds 7.65% for FICA and doubtlessly 10-15% for federal revenue tax.
Did you obtain a W-2 in your election work this 12 months? Depart a remark beneath—inform us in the event that they withheld taxes!
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