How to Put Jury Pay on Your 1040

Step 1: Reporting the Income

Jury duty pay is categorized as 'Other Income'. You will not enter this on the main line for W-2 wages. Instead, you need to navigate to Schedule 1 (Form 1040).

On Schedule 1, Part I, look for the line explicitly labeled 'Jury duty pay' (usually Line 8h). Enter your total taxable court stipend here. Do not include mileage reimbursements in this number.

Step 2: The Employer Surrender Deduction

If your employer paid your regular salary while you served, they likely required you to endorse your jury duty check over to them. If you surrendered your pay to your employer, you get a tax deduction so you aren't paying taxes on money your boss kept.

Still on Schedule 1, scroll down to Part II (Adjustments to Income). Look for the line labeled 'Jury duty pay you gave to your employer' (usually Line 24a). Enter the surrendered amount there.

Step 3: Transfer to Form 1040

When you finish Schedule 1, the totals will carry over to the first page of your main Form 1040. If you are using software like TurboTax or H&R Block, simply search for 'jury duty pay' and the software will automatically place the numbers on the correct lines for you.