Under IRS guidelines,election workerswho arenot covered under a Section 218 agreementand who earn less than$2,200 in 2023arenot subject to Social Security or Medicare (FICA) taxes.
However, once the election worker earnsmore than $2,200in a year,only Federal Income Tax withholding applies,not FICA, if the worker is not covered under the Section 218 Agreement.
Thus,only Box 1 (wages, tips, other compensation)is required for W-2 reporting.Boxes 3 and 5 (Social Security and Medicare wages)andBoxes 4 and 6 (FICA taxes)are not required.
✅Correct answer:A – Box 1 only
[References:, IRS Publication 963 – Federal-State Reference Guide, APA Payroll Source – Government Employees and Election Workers Section, ]
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