"Federal taxes are straightforward—the IRS wants a piece of your jury pay. But state taxes are a messy patchwork of different rules. Let's look at how your state handles it."
If you live in one of the following states, you are in luck. You will pay zero state income tax on your jury duty earnings because your state does not levy a general income tax:
In the vast majority of states that have a state income tax (like California, New York, Illinois, and Massachusetts), your jury duty pay is treated as ordinary gross income. You must report it, and it will be taxed at your standard state income tax bracket.
A few states have specific carve-outs. Pennsylvania, for instance, has a state income tax, but the Pennsylvania Department of Revenue specifically excludes jury duty pay from taxable income classes. Therefore, PA residents pay federal tax on jury pay, but zero state tax.
Across all 50 states, the portion of your court check that is explicitly designated as 'mileage reimbursement' is generally non-taxable. Only the daily flat fee or 'stipend' is subject to taxation.
Unless you live in a state with no income tax (like FL or TX) or a state with a specific exemption (like PA), expect to pay your standard state income tax rate on your daily juror stipend.