Are election judge fees taxable?

Yes. An election worker, who may be compensated by a set fee per day or a stipend for an election period, may be referred to by various terms (e.g., poll worker, moderator, machine tender, checker, ballot clerk, voting official, polling place manager, absentee ballot counter, deputy head moderator, or in your case, election judge). An election worker may be employed by the government entity exclusively for election work, or may work in other capacities as well. Election worker compensation is included in income, and may be treated as wages for Social Security and Medicare (FICA) tax purposes (it depends on whether there is a “Section 218 agreement” with the Social Security Administration).