Maine Municipal Tax Collectors' & Treasurers' Association
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Posted by Juli Kimball, Garland, January 22, 2009: I have been working as the treasurer since Feb 22 nd , 2008 with out forma training ad trying to get things done correctly with out anything to look back at in the computer since we changed from the Elite system to Trio. I need help with my election workers for W-2's.  We use Trio (our 1 st year) and I had them set up as exempt from with holding.  As this is what I was told.  No, I wonder are they required to pay taxes or not on the wages they earn as election workers.  When I ran my W-2 edit report it of course shoed their total wages but in the taxable it came up all zeros (since I had them marked exempt).  When printing the W-2's, the system of course printed W-2's for all employees issued a payroll check.  So I have several ballot clerks who have W-2's with all zero's in 1 -7.  Should what they were paid be in box 1 ?   Also I found a Payroll Policy that states:  Per IRS, Social Security and Medicare (FICA) must be deducted from and paid on every employee (versus an independent contractor) who has no retirement plan and no voluntary agreement under SSA 218.  Except, an Election Worker will not be subject to FICA on the first $1100 of her/his election wages paid in the calendar year.  Even if there are no deductions, these payments must be by payroll check.  W-2's for Election Workers are no longer required for tax purposes but workers may still request them.  Is this accurate?  If you have in put to assist me I would greatly appreciate it.  I have contacted my auditor, he is still getting back to me.