Is Jury Duty Pay Taxable? What the IRS Says in 2026

So, you just got home from serving your civic duty, opened your mail, and found a check from the county or federal court. Whether it is a modest $15 for a single day of service or a larger sum from a long-running trial, your very next question is likely: Do I have to pay taxes on this money?

The short answer is yes. The IRS views juror compensation as taxable income. However, the rules surrounding how you report it, what parts are exempt, and how to prevent double taxation if your employer clawed back the stipend can get a bit tricky. In this comprehensive guide, we will break down exactly what the IRS requires for 2026, how to file, and how to keep every deduction you are entitled to.

The Short Answer: Daily Stipends vs. Expense Reimbursements

To understand how jury duty pay is taxed, we first need to separate the payments you receive into two distinct buckets: the daily attendance stipend and the expense/travel allowance. The IRS treats these very differently:

• Daily Juror Stipend (Taxable): The daily flat fee paid to you by the court for your service (e.g., $9/day in Pennsylvania, $25/day in Illinois, or $50/day in federal courts) is classified as taxable ordinary income. The court does not withhold federal or state taxes from this check, meaning you are responsible for reporting it and paying any tax owed at tax time.
• Mileage & Travel Reimbursements (Non-Taxable): If the court paid you an additional amount for mileage, parking, transit vouchers, or meals, these payments are considered reimbursements for actual out-of-pocket expenses. Because this money is simply paying you back for costs you incurred to get to the courthouse, it is entirely tax-free and does not need to be reported on your tax return.

The "$600 Myth": Do You Have to Report Small Sums?

A very common misconception among taxpayers is that if you don't receive a tax form, you don't have to report the income. Many believe that unless they earn more than $600 from jury duty, the money is tax-exempt.

This is a myth. Under federal law, you must report all taxable income on your tax return, starting from the very first dollar. The $600 threshold is simply the point at which the court is legally required to issue you a Form 1099-G (Certain Government Payments) or a Form 1099-MISC.

If you served a short trial and received a check for $30, the court won't spend the postage to mail you a 1099 form. However, the IRS still expects you to self-report that $30. Keeping track of your payment stub or bank deposit is the best way to ensure you have the exact numbers when filing.

How to Report Jury Duty Pay on Form 1040

Reporting your jury duty pay is straightforward and doesn't require filing a complex business schedule. Because jury duty is a civic obligation and not a trade or business, it is reported under the "Other Income" section of your federal return.

Step-by-Step Reporting Instructions:

1. Locate your IRS Form 1040 and Schedule 1 (Form 1040).
2. Navigate to Schedule 1, Part I (Additional Income).
3. Look for Line 8z (Other Income).
4. In the description field, write "Jury duty pay" and enter the taxable amount of your stipend.
5. Carry the total from Schedule 1 back to your main Form 1040 (Line 8).

Employer Salary Continuation & The Stipend Deduction

Many civic-minded companies choose to pay their employees their full, regular salaries while they serve on a jury. However, many of these employers have a policy where they require you to remit (turn over) your court-provided jury stipend back to the company. This prevents employees from "double-dipping" (earning a salary plus a daily stipend for the same hours).

If you find yourself in this situation, you might worry that you will be taxed on the jury pay even though you gave it back to your boss. Fortunately, the IRS has a clear mechanism to prevent this double taxation.

You are allowed to deduct the amount of jury pay you turned over to your employer. This is an above-the-line deduction, meaning you don't have to itemize your deductions to claim it.

How to Claim the Deduction:

1. First, report the full amount of your daily court check on Schedule 1, Part I, Line 8z (as described in the section above).
2. Next, scroll down to Schedule 1, Part II (Adjustments to Income).
3. Look for Line 24a (Jury duty pay you gave to your employer).
4. Enter the amount you remitted to your employer.
5. This effectively offsets the income, ensuring you are only taxed on your regular wages.

State Tax Treatment: Does Your State Tax Jury Pay?

Once you've sorted out your federal taxes, you also need to consider your state income tax return. The taxability of your juror check depends entirely on where you live:

• States with No Income Tax: If you live in a state with no individual income tax (such as Texas, Florida, Washington, Nevada, Wyoming, South Dakota, Tennessee, or Alaska), your jury duty pay is 100% exempt from state taxes. You only need to report it on your federal return.
• States with Standard Income Tax: The majority of states (such as California, New York, Pennsylvania, Illinois, and North Carolina) base their state tax returns on your Federal Adjusted Gross Income (AGI). Because your federal AGI already includes the jury duty pay, it will naturally flow into your state return and be taxed at your standard state income tax bracket.
• Employer Remittance Deductions: If you deducted your turned-over stipend on your federal return, most standard-income-tax states will automatically carry this deduction over, ensuring you don't pay state taxes on the remitted check either.

Special Scenarios: Self-Employed and Gig Workers

For independent contractors, freelancers, and small business owners, jury duty can be a massive financial strain. Since there is no "employer" to pay a salary, self-employed individuals only receive the daily court stipend (which, as discussed, is taxable).

Furthermore, you cannot deduct lost business income or hourly billable rates on your tax return. If you had to cancel a $500 consulting gig to sit in a jury box, that $500 in lost opportunity cannot be claimed as a tax loss. However, you can use the documented financial strain to apply for a hardship financial exemption before your service date to be excused entirely.

Frequently Asked Questions