Election Workers: Reporting and Withholding–IRS

Each election year, thousands of state and local government entities hire workers to conduct primary and general elections. To understand the correct tax treatment of these workers, you need to be aware of specific statutes that apply to them and whether they are covered by a Section 218 Agreement. 

This updated article from the Federal, State and Local Government office of the IRS will help you understand the reporting and withholding requirements for election workers.

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