Is Jury Duty Pay Taxable? The Complete IRS Guide for 2026

Updated July 2026 · 8 min read

Short answer: yes. Jury duty pay is taxable income under federal law. But the details — how to report it, whether you'll get a 1099, and some nuances around employer pay — are worth knowing before you file.

What the IRS Says

According to IRS Publication 525, "amounts received for jury duty" are taxable income and must be reported on your federal tax return. This applies regardless of how small the amount is — even $15/day technically needs to be reported.

That said, the practical impact on most people's taxes is very small. If you served two days and earned $30, your total tax on that might be $5-7. Not worth losing sleep over.

Where to Report Jury Duty Pay on Your Tax Return

Jury duty pay goes on Schedule 1, Line 8 (Other Income) of your Form 1040. Write "Jury Duty Pay" in the description box and enter the total amount received during the tax year.

Note: If you had to turn over your jury pay to your employer (because they paid your full salary during service), there's a special deduction for that — more on this below.

Will You Get a 1099 for Jury Duty?

Usually no — courts are not required to send a 1099 for jury pay under $600. Since most short jury service results in well under $600 in payments, most jurors receive no tax form at all. You're still required to report it, but you don't need a form to do so.

If you served on a long trial or grand jury and earned more than $600, the court should issue a 1099-MISC. Not all courts are consistent about this, so track your own payments.

What If Your Employer Paid You and You Had to Give Back the Jury Pay?

Here's an important wrinkle: some employers who pay full wages during jury duty require employees to remit the court's stipend back to the company. In this case:

• You still report the jury pay as income
• You deduct the amount you repaid on Schedule 1, Line 24 as "Jury Duty Pay Returned to Employer"
• Net taxable impact: zero

State Taxes on Jury Duty Pay

Most states that have income tax also tax jury duty pay. A few states handle it differently:

• New York: Taxable at state level
• California: Taxable at state level
• Pennsylvania: Taxable at state level
• States with no income tax (TX, FL, WA, etc.): Only federal tax applies

Practical Takeaway

For most people serving short jury duty, the tax impact is negligible. Report the income, claim the deduction if you returned pay to your employer, and move on. For long trials where you earned significant income from jury service, it may be worth a conversation with a tax professional.