Are Jury Duty Fees Taxable? How to Report Them

Jury duty fees represent compensation provided to individuals for their service as jurors in a court of law. For many, receiving these fees prompts questions about their tax treatment and how they should be handled when filing annual tax returns. Understanding the tax implications of jury duty fees is a common concern, as individuals seek clarity on whether these amounts contribute to their taxable income.

Understanding Jury Duty Fee Taxability

Jury duty pay is considered taxable income by the Internal Revenue Service (IRS). This means that any payments received from a court for serving as a juror, whether for selection or trial, must be included in your total taxable income. The IRS views these payments as ordinary income, similar to other forms of compensation for services rendered.

The gross amount of jury duty pay you receive is taxable, even if it is a relatively small daily rate. For instance, if a court pays a daily rate, the entire sum for your service days is subject to taxation. However, these fees are not subject to Social Security or Medicare taxes. They are treated as miscellaneous income, which distinguishes them from regular wages that typically have these payroll taxes withheld.

Reporting Jury Duty Fees on Your Tax Return

Individuals must report jury duty fees on their federal income tax return, specifically on Schedule 1 (Form 1040), under “Additional Income and Adjustments to Income.” This income is reported on Line 8z, designated for “Other income.” When completing this section, it is important to specify “Jury Duty” in the description field next to the amount.

Courts may or may not issue a Form 1099-MISC if the total amount of jury duty pay is below a certain threshold, often $600. Despite the absence of a Form 1099-MISC, the income remains fully reportable to the IRS. Taxpayers are responsible for accurately tracking and reporting all income received, regardless of whether they receive an official tax form.

Specific Scenarios for Jury Duty Compensation

If an employer continues to pay an employee’s salary while they are on jury duty, the employer may require the employee to turn over the jury duty pay received from the court. In this specific scenario, the individual must still report the jury duty pay as income. To avoid double taxation, the amount turned over to the employer can then be claimed as an adjustment to income on Schedule 1 (Form 1040), Line 24h, labeled “Other adjustments.”

Amounts received specifically as reimbursements for actual expenses incurred during jury duty are not considered taxable income. This includes payments for mileage, parking, or meals, provided these amounts are directly tied to documented expenses and are separate from the per diem jury fee. It is important to differentiate between the taxable per diem fee and these non-taxable reimbursements when calculating your total taxable jury duty income.