For thousands of retirees, working at the local polling station is a civic duty that comes with a modest stipend, usually viewed as “pocket money” rather than a job. Historically, this income was often exempt from FICA (Social Security and Medicare) taxes if it fell below a certain threshold, simplifying the paperwork for volunteers. However, in 2026, the threshold for FICA taxation on election workers is $2,500, a figure that many jurisdictions are now exceeding due to longer early voting periods and higher daily pay rates. This means that for the first time, many “volunteers” are technically “employees” in the eyes of the IRS, triggering unexpected tax withholding and W-2 forms. Understanding this shift prevents a nasty surprise when you file your taxes next year.
