Election Worker Exemption from Income Tax Withholding

Wages paid to an election worker are not subject to income tax withholding. However, all wages earned by the election worker are subject to income tax.

Wisconsin Treatment

Wages paid to election workers for services performed in national, state, county, and municipal elections are not subject to Wisconsin income tax withholding. Employers must report payments of $600 or more to election workers on Form W-2. Do not use federal Form 1099 or Wisconsin Form 9b.

Federal Treatment

Internal Revenue Service Publication 15, Employer's Tax Guide, directs governments to report payments of $600 or more to election workers for services performed in national, state, county, and municipal elections on Form W-2. Governments must report payments less than $600 to election workers on Form W-2 if social security and Medicare taxes were withheld. Wages paid to election workers are not subject to federal income tax withholding.

Last updated May 7, 2012