Will I Get a 1099 for Jury Duty?

The $600 IRS Threshold

According to the IRS, courts are only required to issue a Form 1099-MISC if they pay you $600 or more during the calendar year. Because most states pay between $10 and $30 a day, you would have to serve on a jury for a very long time (like a multi-month grand jury) to hit that $600 threshold.

What If I Make Less Than $600?

If you made $50 or $100 from jury duty, the court will not mail you a 1099 form. However, and this is crucial, the IRS still considers that $50 to be taxable income. Legally, you are required to report all jury duty pay on your federal tax return, regardless of whether you received a form.

Where to Report It

If you use tax software like TurboTax or H&R Block, there is usually a specific section under 'Other Income' for jury duty pay. If you surrendered your jury pay to your employer (because they paid your regular salary), you can actually deduct that surrendered amount so you aren't taxed twice.