GROSS INCOME TAX Election Worker Stipend

Under the New Jersey Gross Income Tax Act at N.J.S.A. 54A:5-1(a), gross income includes all “wages, salaries, commissions, tips, bonuses, sales awards and other types of compensation for services rendered.” Therefore, for New Jersey gross income purposes, the stipend that poll workers receive as compensation for their services is considered taxable and should be reported on the New Jersey income tax return.