We know the federal government wants a cut of your jury stipend, but what about your state? Will the governor take a bite out of your $15 check?
State tax laws regarding jury duty are a mixed bag. Because the amounts are usually so small, many states don't even bother trying to tax it. They specifically exempt jury duty pay from state-level income calculations.
If you live in a state with no personal income tax (like Texas, Florida, Nevada, or Washington), you obviously owe no state tax on your jury earnings.
Several states that DO have an income tax have passed specific laws exempting jury duty pay. Pennsylvania is a prime example; while you pay federal tax, PA does not tax your jury stipend at the state or local level.
Unfortunately, many states simply adopt the federal Adjusted Gross Income (AGI) as the starting point for state taxes. Because your jury pay is included in your federal AGI, it automatically becomes taxable at the state level unless your state offers a specific deduction line for it. States like New York and California generally tax jury duty pay as ordinary income.
Federal tax is mandatory, but state tax depends entirely on your location. Check your state's specific Department of Revenue guidelines, but for most people, the tax hit is mere pennies.