The “Election Employee” Tax Shock: Why Some Ballot Pay Is Now Social Safety Taxable

For 1000’s of retirees, working on the native polling station is a civic responsibility that comes with a modest stipend, normally considered as “pocket cash” somewhat than a job. Traditionally, this earnings was usually exempt from FICA (Social Safety and Medicare) taxes if it fell under a sure threshold, simplifying the paperwork for volunteers. Nevertheless, in 2026, the brink for FICA taxation on election employees is $2,500, a determine that many jurisdictions at the moment are exceeding as a consequence of longer early voting intervals and better every day pay charges. Because of this for the primary time, many “volunteers” are technically “workers” within the eyes of the IRS, triggering surprising tax withholding and W-2 types. Understanding this shift prevents a nasty shock while you file your taxes subsequent yr.

The $2,500 “FICA Cliff”

Federal regulation units a particular exclusion threshold for election employees, which is adjusted for inflation; for 2026, that quantity is $2,500. Should 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). Nevertheless, the second you earn $2,500, the complete quantity could turn into topic to the 7.65% FICA tax, decreasing your internet 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 minimize 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 practically a month. A ballot employee who staffs the total two weeks of early voting in a significant metro space can simply earn $3,000 or extra in a single election cycle. This increased quantity of labor pushes 1000’s of seniors over the federal exclusion restrict, reworking their “stipend” into taxable wages. You would possibly discover that your test for the final election is considerably lighter than your test 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

Should you earn over $600 however underneath the FICA threshold, you would possibly nonetheless obtain a W-2 solely for earnings tax reporting functions. Nevertheless, confusion arises when counties default to sending Form W-2 for all employees to be protected, even those that earned $100. In 2026, automated payroll programs are much less more likely to filter out small quantities, resulting in a flood of tax types for minor funds. Receiving a W-2 for $300 of ballot work can complicate your tax return, particularly in case you normally file a easy 1040-SR. You have to report this earnings on Line 1 (Wages), not as “Different Revenue,” which may have an effect on your Earned Revenue Tax Credit score eligibility.

Affect 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 test minimize in case you 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 is likely to 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 is likely to be tax-exempt whereas one in Illinois is absolutely taxed for a similar work. You have to test together with your county clerk’s workplace to see in case your native authorities has a Part 218 modification.

Plan for the Withholding

Should you plan to work the total 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 earnings tax.

Did you obtain a W-2 in your election work this yr? Depart a remark under—inform us in the event that they withheld taxes!

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Teri Monroe began her profession in communications working for native authorities and nonprofits. Right this moment, she is a contract finance and life-style author and small enterprise proprietor. In her spare time, she loves {golfing} together with her husband, taking her canine Milo on lengthy walks, and enjoying pickleball with associates.