For 1000’s of retirees, working on the native polling station is a civic responsibility that comes with a modest stipend, normally seen as “pocket cash” moderately than a job. Traditionally, this revenue was usually 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 employees is $2,500, a determine that many jurisdictions are actually exceeding resulting from longer early voting durations and better each day pay charges. Which means 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 if 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. When you earn $2,499, you might be exempt from Social Safety and Medicare taxes (except your state has a particular “Part 218” settlement that claims in any other case). Nonetheless, the second you earn $2,500, your entire quantity could develop 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 simpler than ever. You basically take a pay minimize in your first greenback earned when you cross this line.
Longer Hours Imply Increased Taxes
The growth 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 serious metro space can simply earn $3,000 or extra in a single election cycle. This greater quantity of labor pushes 1000’s of seniors over the federal exclusion restrict, reworking their “stipend” into taxable wages. You may discover that your verify for the overall election is considerably lighter than your verify for the first as a result of taxes had been abruptly withheld. It modifications the monetary calculus of volunteering.
The W-2 vs. 1099 Confusion
When you earn over $600 however underneath the FICA threshold, you may nonetheless obtain a W-2 solely for revenue tax reporting functions. Nonetheless, confusion arises when counties default to sending Kind 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 when you 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.
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 might sound small, in case you are already working a part-time job that places you near the restrict, this further ballot pay may 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 verify minimize when you aren’t cautious.
The “Part 218” Wildcard
To make issues extra advanced, some states have “Part 218” agreements that set the tax threshold decrease than the federal $2,500. In these states, you is perhaps 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 perhaps tax-exempt whereas one in Illinois is absolutely taxed for a similar work. You should verify along with your county clerk’s workplace to see in case your native authorities has a Part 218 modification.
Plan for the Withholding
When you plan to work the complete early voting schedule this November, assume you’ll be taxed. Modify 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 on your election work this yr? Depart a remark beneath—inform us in the event that they withheld taxes!
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