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Reporting Jury Duty Pay Without a 1099

📑 Tax Guide

"Tax day is approaching, and you know you made $45 doing jury duty last March. But the court never sent you a W-2 or a 1099 form. Should you just ignore it?"

Why Didn't I Get a Form?

Don't panic. The court didn't forget you. Under IRS rules, organizations are only required to issue a Form 1099-MISC if they pay an individual $600 or more in a single tax year. Because average jury duty pay is so low, 99% of jurors will never hit that $600 threshold, which means 99% of jurors will never get a form.

Do I Still Have to Report It?

Absolutely. The IRS requires you to report all income, regardless of whether a 1099 was issued. Ignoring a $45 payment is technically tax evasion, even if the IRS is unlikely to audit you over fifty bucks.

How to Enter It on Your Form 1040

Reporting the income without a form is surprisingly easy:

  1. Go to Schedule 1 (Form 1040), Part I, 'Additional Income'.
  2. Look for line 8h, which is specifically designated for 'Jury duty pay'.
  3. Enter the exact total amount you received from the court. You can find this amount by checking your bank deposit history or looking at the check stub the court provided.

If you use tax software like TurboTax, simply type 'jury duty pay' into the search bar, and the software will guide you to the correct input box.

Bottom Line Summary

Courts only issue a 1099 for amounts over $600. Even without the form, you must report the exact amount you earned on Schedule 1, Line 8h of your federal tax return.