New York pays a relatively high $40 daily fee for jurors. But between federal, state, and city taxes, how much of that $40 do you actually get to keep?

The Short Answer: Yes

Unlike Pennsylvania, New York is not feeling generous when it comes to civic duty. Jury duty pay is fully taxable at the federal, state, and city levels in New York.

How the Math Works

When you file your New York State IT-201 return, your starting point is your Federal Adjusted Gross Income. Because your jury duty pay is already included in that federal number, it automatically carries over to your NY return. New York offers no specific subtraction or deduction for jury duty earnings.

If you live in the five boroughs, this means your $40 daily fee is subject to Federal Income Tax, NY State Income Tax, and NYC Local Income Tax.

Employer Wage Continuation

Remember NY's employer pay law? If your company pays your regular wages for the first three days, that money is taxed exactly like your regular paycheck (with standard W-2 withholdings). You aren't getting 'jury pay' from the state, you're just getting your normal salary.