election worker fees

[theresa d]

are fees a taxpayer receives for working at election polling centers subject to self employment tax? i'm sure i read somewhere that they are not however for the life of me i can find it. i hate that when i cna't remember where i read something. thanks for any help

[OldJack]

Don't know off-hand the cite but ATX software has a worksheet for 1040 line 21 which includes a line "Precinct election board duty".

[jainen]

a regular and ongoing basis

Official fees, no, but all the bribes she gets for ballot tampering could be a business if she does that on a regular and ongoing basis.

[theresa d]

lol

thanks for the replies. i do a schedule c for the kickbacks but wasn't sure aboult the legit income. thanks for clarifiying.