Quick Answer: Report your jury duty attendance fees on Schedule 1 (Form 1040), Line 8z — Other Income. If you turned over your stipend to your employer, deduct the same amount on Schedule 1, Line 24b. Mileage reimbursements do not need to be reported.
Tax season brings a question that millions of Americans overlook: Do I need to report the $40 or $90 the courthouse sent me for jury service? The IRS answer is an unambiguous yes. Every dollar of jury attendance fees is ordinary taxable income — whether or not the court sends you a 1099-G form.
The good news? Filing it correctly takes about five minutes once you know which line to use. Below is a clear, step-by-step walkthrough so you can complete this accurately and move on with your tax return.
Step-by-Step: Reporting Jury Pay on Form 1040
Gather Your Payment Records
Locate your juror payment statement or check stub from the court. If you served multiple days, add up the total attendance fees received. Keep your mileage allowance figure separate — that part is not reportable.
Open Schedule 1 (Additional Income and Adjustments)
Schedule 1 is a separate form attached to your main Form 1040. It is where the IRS channels miscellaneous income types like jury fees, prizes, and gambling winnings.
Enter the Amount on Line 8z — "Other Income"
Write your total jury attendance fees on Line 8z. In the description field on the same line, type or print: "Jury Duty Fees." This clearly identifies the income source for IRS matching purposes.
Claim the Deduction (If Applicable)
If your employer continued paying your full salary and required you to turn over the jury stipend check, you can deduct the surrendered amount on Schedule 1, Line 24b. Label it: "Jury Duty Pay Turned Over to Employer." This prevents you from being taxed on income you never kept.
Do Not Report Mileage or Travel Reimbursements
Mileage allowances, parking reimbursements, and hotel per diems paid by the court for travel are not wages — they are expense repayments. The IRS does not require you to report these amounts anywhere on your return.
What About the 1099-G Form?
Many jurors wonder if they will receive a tax form from the court. Courts are only required to issue a 1099-G when your total compensation for the year exceeds $600. Most short-term jurors — those who served three to five days — never receive one. This does not mean the income is non-taxable. You are still legally required to self-report it under "Other Income."
⚠️ Common Mistake: Many filers assume that if the court did not send a 1099-G, they do not need to report the income. This is incorrect. All jury attendance fees, no matter how small, are taxable and must be reported regardless of whether a form was issued.