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Division of Taxation

Gross Income Tax Election Worker Stipend

Under New Jersey law (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 tax 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.


Last Updated: Wednesday, 01/15/20