Election workers who make less than the IRS threshold of $600 may not receive a W-2 reporting the wages, however that income is still required to be reported as income on the tax return.

To report election worker income when there is no source document in ProWeb, from the Federal Section of the tax return (Form 1040) select:

• Income
• Other Income
• Other Income 
  • If filing MFJ, select who the income belongs to, whether taxpayer or spouse
  • In the dropdown menu, select Other Income
  • Enter a description, e.g., election worker
  • Enter the amount