Will You Get a 1099 for Jury Duty?
Short answer: Probably not. But you still need to report the income.
Here's the longer answer, because the details matter when it's tax time.
When Courts Send a 1099
Courts are only required to issue a 1099-MISC if they pay you $600 or more during a calendar year. For most jurors serving a few days, the total pay is well under $600 — so no 1099.
When might you get $600+ from jury duty? A long trial (30+ days at $20/day), or extended grand jury service. Federal court at $50-60/day — a 12-day trial would push you over the threshold.
What If You Don't Get a 1099?
You still need to report the income. IRS rules are clear: jury duty pay is taxable income regardless of whether you receive a form. Report it on Schedule 1, Line 8 of your Form 1040 as "Other Income — Jury Duty Pay."
The practical impact on your taxes from $50-150 in jury pay is usually $10-30 in additional tax — genuinely not worth stressing about, but worth reporting correctly.
Keep Your Own Records
Whether or not you expect a 1099, keep track of what the court pays you. Your check stubs or direct deposit records are sufficient documentation. If you later receive a 1099 that looks different from what you actually received, having your own records lets you resolve discrepancies easily.
What If Your Employer Required You to Return the Jury Pay?
Report the full jury pay amount as income on Schedule 1. Then, on the same Schedule 1 (line 24, "Other adjustments"), deduct the amount you returned to your employer. Label it "Jury Duty Pay Returned to Employer." Net taxable impact: zero.
Does the Court's 1099 Affect Your Tax Bracket?
For small amounts of jury pay, almost certainly not. The income is added to your regular income, but $50-200 in additional income doesn't move most people between tax brackets.
Frequently Asked Questions
Will I get a 1099 for jury duty?
Courts only issue a 1099 if they pay you $600 or more during the calendar year. Most short jury service results in under $600 in pay, so most jurors do not receive a 1099. However, you must still report the income on your tax return.
How do I report jury duty pay without a 1099?
Report jury duty pay on Schedule 1, Line 8 (Other Income) of your Form 1040. Write 'Jury Duty Pay' as the description and enter the total amount you received. You don't need a 1099 form to report this income.
What if my jury duty 1099 is wrong?
Contact the court's finance office and provide your own payment records. Request a corrected 1099. In the meantime, report the amount you actually received on your tax return — your own records take precedence if you can document them.