Is Jury Duty Mileage Reimbursement Taxable?

Serving on a jury is a civic responsibility that often involves receiving compensation for time and travel. This compensation typically includes a daily attendance fee and reimbursement for mileage. Understanding the tax implications of these payments, especially mileage reimbursement, can be confusing for jurors. This article clarifies whether jury duty mileage reimbursement is considered taxable income and outlines how to report any related compensation on a tax return.

Taxability of Jury Duty Mileage Reimbursement

Mileage reimbursement for jury duty is generally not considered taxable income under federal tax law. This is because it is typically viewed as a reimbursement for actual expenses incurred, paid under what the Internal Revenue Service (IRS) refers to as an “accountable plan.” An accountable plan requires expenses to have a business connection, be substantiated with adequate records, and any excess reimbursements returned within a reasonable timeframe. In the context of jury duty, the court’s reimbursement for mileage meets these criteria, as it covers the cost of travel necessary for fulfilling the civic duty.

It is important to distinguish mileage reimbursement from the daily attendance fee for jury service. While mileage reimbursement is typically non-taxable, the daily attendance fee or per diem received for jury service is generally considered taxable income. This distinction is crucial for accurate tax reporting. If the reimbursement amount for mileage were to exceed the IRS standard mileage rate, any excess could theoretically become taxable income, but such an occurrence is rare for jury duty. State income tax rules usually align with federal guidelines regarding the tax treatment of these reimbursements.

Reporting Jury Duty Compensation on Your Tax Return

This taxable jury duty pay should be reported as “other income” on federal tax forms. Specifically, it is entered on Schedule 1 (Form 1040), Part I, line 8, often with “Jury Duty” written on the dotted line next to the amount.

Courts may issue a Form 1099-MISC to jurors if their taxable jury duty pay, excluding reimbursements, exceeds a certain threshold, such as $600. However, even if a Form 1099-MISC is not received, all taxable income, including jury duty pay, must be reported on your tax return. Jurors cannot deduct unreimbursed expenses related to jury duty, such as actual mileage, parking, or meals. The Tax Cuts and Jobs Act of 2017 suspended miscellaneous itemized deductions for most taxpayers, including unreimbursed employee business expenses, from 2018 through 2025, which affects these types of deductions.