[SchoolFinance] Board Member Compensation

[Shelley Cummings]

We pay them according to IRS rules - payroll, with payroll taxes. Not
subject to state unemployment
FROM THE IRS WEBSITE
School board members
Consult the statutes or ordinances establishing a position to determine
whether the position is a public office, but in most cases school board
members are considered public officials who hold a public office because:

School boards are created by state or local statute;
Members’ tenure, duration, pay and duties are fixed by law;
The member is subject to a degree of control in terms of when and how they
fulfill their obligations; and
The member is subject to a chain of command that includes provisions for
the member’s removal.
*Therefore, school board members are considered employees and their
compensation is subject to employment taxes and reporting on Form W-2*. It
does not matter what an official's compensation is called or how often it
is paid. For more information on the definitions of public office and
public officials see Tax Withholding for Government Workers.

On Tue, Dec 12, 2023 at 9:35 AM Jennifer Pooler <jpooler at msad58.org> wrote:

> Good morning,
> Do you run your board member compensation/stipend through payroll (taxed)
> or accounts payable (non-taxed)?
> Thanks,
> Jennifer
>
> --
> Jennifer Pooler
> Business Manager
> MSAD 58/RSU 58
> 1401 Rangeley Road
> Phillips, ME 04966
> Phone: 207-639-3082    | Fax: 207-639-5120
> _______________________________________________
> SchoolFinance mailing list
> SchoolFinance at maillist.informe.org
> http://maillist.informe.org/mailman/listinfo/schoolfinance



-- 
Shelley Cummings
Oxford Hills Technical School
Business Manager
207-743-7756 (opt 4)

*"The flaw in our character is our insistence on separating blue-collar
jobs from white-collar jobs, and encouraging one form of education over
another".....Mike Rowe*
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