Tax season rolls around and you suddenly remember you served on a jury back in April. You're waiting for a tax form in the mail, but nothing arrives. Did the court forget you?

The $600 IRS Threshold

The IRS requires businesses and government entities to issue a Form 1099-MISC to any individual they pay $600 or more in a calendar year for services. If your total taxable jury duty pay was less than $600, the court is not required to send you a 1099.

Most Jurors Never See a 1099

Because standard state jury pay is so incredibly low (often $10 to $20 a day), it is extremely rare to hit the $600 threshold. You would have to sit on a trial for over a month in most states to reach that number. Therefore, the vast majority of jurors will never receive a 1099 from the court.

Federal and Grand Juries are the Exception

If you served on a federal jury (which pays $50/day) for 12 days or more, you will cross the $600 threshold and should expect a 1099-MISC in the mail by late January. The same applies to long-term grand juries.

Do I Still Have to Report It Without a 1099?

Legally, yes. The IRS requires you to report all income, even if it falls below the reporting threshold for a 1099. You are supposed to look at your old pay stub from the court and add that $30 to your tax return.