"In a state known for high taxes, you might be terrified to find out if the Franchise Tax Board wants a cut of the $15 a day you made serving on a jury in LA or San Francisco."
As with all US citizens, Californians must report their jury duty pay to the IRS on their federal Form 1040. But what about the state level?
Yes, California taxes jury duty pay. The California Franchise Tax Board (FTB) requires you to report your juror compensation as gross income on your state tax return. The only silver lining is that since California only pays $15 a day starting on the second day of service, the total amount you earn (and are taxed on) is usually incredibly small.
Here is an important distinction: California courts reimburse you for one-way mileage (around 34 cents per mile). Mileage reimbursements are generally NOT taxable. They are considered a reimbursement for out-of-pocket expenses, not income. Only the daily $15 flat rate is taxable.
If you work for an employer that paid your regular salary during your service and required you to hand over your $15 daily court check to them, you can deduct that surrendered amount on your taxes. You do not have to pay California state tax on money you remitted to your boss.
California taxes the $15 daily rate as income, but does not tax your mileage reimbursement. Be sure to report the income on both your federal and state returns.