Quick Summary: Under IRS tax code, all jury duty fees are considered taxable income. This 2026 guide explains the specific forms you'll receive (like the 1099-G), how to deduct pay you returned to your employer, and where exactly to report these earnings on your Form 1040 to avoid an audit.

The IRS Position: Jury Pay is "Ordinary Income"

According to IRS Publication 525, "Amounts received as jury duty pay are taxable." The federal government views juror fees not as a gift or a reimbursement for time lost, but as a payment for services rendered to the judicial system. This places jury pay in the same category as your regular salary or freelance income.

Many people assume that because the amounts are small—often just $15 or $40 per day—the IRS doesn't care. However, jury duty pay is a common "Schedule 1" item that the IRS automated systems look for, especially if a court has reported the payment to the government.

Tax Forms: Will You Receive a 1099-G?

Whether or not you receive a formal tax document depends entirely on the total amount you were paid during the calendar year.

  • The $600 Threshold: Most state and federal courts only issue a Form 1099-G (Certain Government Payments) or 1099-MISC if your total fees exceed $600.
  • Grand Jurors: If you served on a Grand Jury, which can last months, you are very likely to cross this threshold and receive a form.
  • Petit Jurors: If you only served for 2 days and earned $30, you will likely not receive a form.

⚠️ Crucial Rule: The absence of a tax form does NOT mean the income is tax-free. You are legally required to report even $1.00 of jury duty pay on your tax return.

How to Report Jury Pay on Form 1040 (Step-by-Step)

Reporting jury income is relatively simple, but it must be placed in the correct section to avoid triggering a correction notice.

  1. Locate Schedule 1: This is the form for "Additional Income and Adjustments to Income."
  2. Line 8h: In the current 2026 tax structure, you report this on Schedule 1, Line 8h, under the "Other Income" category.
  3. Description: Clearly label the entry as "Jury Duty Pay."
  4. Transfer to 1040: The total from Schedule 1 will eventually flow into Line 8 of your main Form 1040.

The "Remitted Pay" Deduction: A Tax-Saving Hack

A frequent scenario: Your employer continues to pay your full $2,000 weekly salary while you're in court, but requires you to "turn over" your $150 court stipend to the company. If you pay taxes on both, you are being double-taxed on that $150.

The Solution: The IRS allows you to deduct the amount you remitted to your employer. This is an "Adjustment to Income," which means you don't even need to itemize to claim it.

  • Where to Deduct: Report the remitted amount on Schedule 1, Line 24z (Other Adjustments).
  • Label: Use the code "Jury Pay" or write "Jury Duty Pay Given to Employer."
  • Result: This lowers your Adjusted Gross Income (AGI), ensuring you only pay taxes on the salary you actually kept.

Non-Taxable Items: Mileage & Meals

Not everything the court gives you is taxable. You must distinguish between "fees" and "reimbursements."

  • Mileage/Travel: If the court pays you $0.67 per mile to drive to the courthouse, this is a non-taxable reimbursement. Do not report this as income.
  • Subsistence/Meals: If you are sequestered or given a meal stipend, this is generally considered a reimbursement of an expense and is not taxable.
  • Parking: Validated parking or parking reimbursements are non-taxable.

Impact on Self-Employed & Freelancers

For independent contractors, jury duty is a "double hit." You lose your billable hours AND you have to pay taxes on the meager court pay. While you cannot deduct "lost profits," you may be able to deduct specific costs associated with your absence (like paying a temp to cover your shop) as a business expense on Schedule C.

State and Local Tax Variations

The 41 states with a state income tax generally mirror the federal treatment of jury pay. However, some nuances exist:

  • No-Tax States: If you live in Texas, Florida, Nevada, or Washington, you have zero state-level tax on your jury pay.
  • Pennsylvania: Notoriously strict about "Other Income." Ensure you include it in your PA-40 return.
  • California: Follows the federal deduction for remitted pay, but verify any local municipal taxes if you serve in a major city like San Francisco.

Audit Risk: Why The IRS Cares About Your $30

It seems trivial, but the IRS uses a system called the Automated Underreporter (AUR) program. This system cross-references the 1099-G forms sent by the courts with the income reported on your return. If the court says they paid you $650 and your return says $0, the system automatically generates a "CP2000" notice. This can lead to penalties and interest that far exceed the original tax owed.

Your tax obligations are governed by the following statutes:

Internal Revenue Code § 61(a)

Gross income means all income from whatever source derived, including (but not limited to) compensation for services... including fees, commissions, fringe benefits, and similar items. Courts have consistently ruled that jury fees fall under this "catch-all" definition of income.

Expanded FAQ on Jury Duty Taxes

Do I have to report $15 of jury pay on my taxes? ▼

Yes. Legally, the IRS requires reporting of all income regardless of the amount. While a $15 error is unlikely to trigger an audit by itself, it is best practice to include it under "Other Income" on Schedule 1.

I received a 1099-G. What do I do with it? ▼

The 1099-G shows the total government payment you received. Enter the amount from Box 6 (Taxable grants/income) onto your tax software or Schedule 1. Keep the form with your records for at least three years.

If I gave the money back to my boss, am I still taxed? ▼

You must report the income first, and then take the deduction on Schedule 1, Line 24. This "washes out" the income so your net tax on that specific amount is $0. Do not just omit the income entirely; it will flag the IRS systems.

Are the meal stipends taxable? ▼

Generally, no. Meal stipends are typically classified as a reimbursement for an expense you incurred during your civic duty. They are not considered "wealth accession" and are therefore non-taxable.

What if I'm retired? Do I still pay tax? ▼

Yes. Jury pay is taxable regardless of your employment status. If you are retired or unemployed, it is still reported as "Other Income" and taxed at your current marginal rate.

Can I deduct my parking costs from my jury income? ▼

For most W2 employees, the answer is unfortunately no. Personal commuting and parking expenses are generally not deductible. However, if you are self-employed, you may be able to deduct these as business expenses on Schedule C if the court visit was for a business-related case or if you worked from the courthouse lobby.

Does the court withhold Federal Income Tax? ▼

No. Standard jury duty fee systems do not have a withholding mechanism. You receive the "gross" amount and are responsible for calculating and paying the taxes when you file your return.

What is the penalty for not reporting jury pay? ▼

The primary penalty is an accuracy-related penalty (20% of the underpayment) plus interest. If the IRS determines it was a willful omission, penalties can be much higher. It's always cheaper to pay the small amount of tax upfront.

Is jury pay subject to Social Security (FICA) tax? ▼

No. Jury pay is "Other Income," not "Earned Income" (Wages) or "Self-Employment Income." Therefore, it is subject to income tax but NOT to FICA (Social Security and Medicare) taxes.

Where can I find more IRS info? ▼

Refer to IRS Publication 525, specifically the section on "Activity not for profit" and "Jury duty pay." You can also search the IRS.gov website for "Jury Duty" to find the latest form instructions.

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