Quick Summary: Yes — jury duty pay is taxable income. Learn exactly how to report jury duty pay on your federal and state tax returns, and what deductions are available.
The Short Answer: Yes, Jury Duty Pay Is Taxable
Jury duty pay received from courts is classified as ordinary income by the IRS and must be reported on your federal tax return. It is taxable regardless of the amount, even if you receive no tax form from the court. The court does not withhold taxes from jury duty payments.
How to Report Jury Duty Pay on Your Tax Return
Report jury duty pay on Schedule 1 (Form 1040), Line 8 (Other Income). The description field should read 'Jury Duty Pay.' If the court issues a 1099-G or other document, report the amount shown. If no form is issued (common for small amounts), you are still required to report the income.
When Can You Deduct Jury Duty Pay?
If your employer continues to pay your full salary during jury duty AND requires you to remit (turn over) your jury stipend to them, you can deduct the amount you return. Report this deduction on Schedule 1, Line 24 (Other Adjustments) with the label 'Jury Pay Turned Over to Employer.' This prevents you from being taxed on income you never kept.
State Tax Treatment
Most states with income taxes also tax jury duty pay. Check your state's rules — some states with no income tax (TX, FL, WA, NV, etc.) do not tax it at all. States that follow federal tax treatment will generally require the same reporting.
Mileage Reimbursement Tax Treatment
Mileage reimbursement received from the court is generally NOT taxable income — it is a reimbursement for actual expenses. You do not need to report court mileage payments on your tax return.
Self-Employed Jurors and Taxes
Self-employed jurors face a unique situation: the lost business income is not deductible simply because of jury service. However, documented business losses during a long trial may support other deductions. Consult a CPA for guidance.
Frequently Asked Questions
Yes. All jury duty income is taxable regardless of amount. However, such small amounts rarely affect your tax bill meaningfully. Always report it to stay compliant.
Usually not for small amounts. Courts typically issue a 1099-G or payment summary only if total pay exceeds $600. You are still required to report jury duty income even without a form.
Yes. If your employer requires you to remit your court stipend in exchange for continuing your salary, you can deduct the remitted amount on your federal return (Schedule 1, Line 24).
Generally no. Mileage reimbursement from the court is a reimbursement for actual expenses, not income, and is not taxable.
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