Where to Put Jury Duty on a Tax Return

Serving on jury duty is a civic responsibility that may also involve receiving compensation. This payment, often called jury duty pay, is typically considered taxable income by the Internal Revenue Service (IRS). Understanding how to properly report this income and any associated expenses on a tax return is essential for compliance.

Reporting Jury Duty Payments

Jury duty pay, whether from a federal, state, or local court, is generally taxable income. This means the amount received must be included in an individual’s gross income for the tax year. For most taxpayers, this income is reported on Schedule 1 (Form 1040), Additional Income and Adjustments to Income.

Specifically, jury duty pay is entered as “Other Income” on Schedule 1, Line 8, often on Line 8h or a similar designated line. Write “Jury Duty” on the dotted line next to the entry to identify the source. The total from Schedule 1, Part I, then transfers to Form 1040, Line 8.

Courts may issue Form 1099-MISC if jury duty pay exceeds a certain threshold, often $600. Not all courts issue this form, especially for smaller amounts, so individuals must track all payments received. If an employer continued to pay an individual’s regular salary during jury duty and required the jury duty pay to be turned over, the full amount of jury duty pay received must still be reported as income. This ensures both the income and any corresponding offset are accurately reflected.

Deducting Jury Duty Expenses

While jury duty pay is taxable, certain situations allow for deductions. The most common scenario is when an employer requires an individual to remit the jury duty pay back because the employer continued to pay regular wages during service. In such cases, the amount of jury duty pay turned over to the employer can be claimed as an adjustment to income.

This specific deduction is reported on Schedule 1 (Form 1040), Line 11, under “Adjustments to Income.” The instruction for this line specifies “Jury duty pay if you gave the pay to your employer” or a similar description. This adjustment effectively neutralizes the taxable impact of the jury duty pay.

Expenses incurred while performing jury duty, such as travel costs and parking fees, are not deductible as miscellaneous itemized deductions for most taxpayers. The Tax Cuts and Jobs Act of 2017 eliminated most miscellaneous itemized deductions through 2025. Therefore, unless jury duty pay was remitted to an employer or expenses were reimbursed by the court and not included as taxable income, individuals cannot deduct these direct costs.