Is jury duty pay taxable? How to report juror fees

Juror fees are small, so many people assume they don't count for taxes. They do. The IRS treats jury duty pay as taxable income, and it has a specific rule for the common case where your employer keeps paying your salary and asks you to hand over the court's fee. This guide explains both, using IRS Publication 525. It's general information, not tax advice. For your own situation, check the current IRS instructions or talk to a tax professional.

The basic rule

IRS Publication 525 says jury duty pay you receive must be included in your income on Schedule 1 (Form 1040). In the current version of the publication, that's line 8h, under "Other income." Schedule 1 carries additional income and adjustments over to your main Form 1040.

That covers the daily attendance fee a court pays you. For federal jurors, that's $50 a day, rising to as much as $60 in longer service. State fees vary.

Turning your fee over to your employer

Many employers keep paying your regular salary during jury service on one condition: you give them the juror fee the court pays you. In that case, you'd be taxed twice on the same money, once in your wages on your W-2 and again as jury pay, unless you take the deduction the IRS provides.

Publication 525 explains it. If you must give the pay to your employer because your employer continues to pay your salary while you serve, you can deduct the amount turned over to your employer as an adjustment to income. In the current publication, that amount goes on Schedule 1 (Form 1040), line 24a.

Example:

• You serve 5 days on a federal jury and receive $250 in fees.
• Your employer pays your full salary and requires you to hand over the $250.
• You report $250 as jury duty pay on Schedule 1, then deduct the $250 you repaid as an adjustment.
• The net effect is zero extra taxable income from the fees, and your salary is taxed normally through your W-2.

Because it's an adjustment to income, you don't need to itemize deductions to claim it.

What counts and what may not

• Daily attendance fees: taxable as jury duty pay.
• Employer salary during jury service: taxable as ordinary wages, reported on your W-2 as usual.
• Mileage and travel reimbursements: these are reimbursements of expenses rather than pay for services. How they're treated can depend on how the court pays and reports them. If the court lumps them together with fees on a single form, check the IRS instructions or ask a tax professional.

Will I get a tax form?

Courts handle reporting differently. Some issue a Form 1099 when total payments in a year reach the reporting threshold, and many jurors' fees fall below it. Whether or not you get a form, the income is still reportable. Keep the court's payment statement, or your own record of the days you served and what you were paid.

State income tax

Most states with an income tax start from federal adjusted gross income or follow similar rules, so jury pay is usually taxable at the state level too. A few states have their own adjustments. Check your state revenue department's instructions.

Self-employed jurors

If you're self-employed, juror fees aren't business income. They're reported as other income on Schedule 1, not on Schedule C, so they generally aren't subject to self-employment tax. Your lost business income during service isn't deductible, since there's simply less income to report. Courts do recognize financial hardship as a reason to postpone. See jury duty when you're self-employed.

Recordkeeping checklist

Keep these with your tax records for the year you served:

1. The summons and the jury office's attendance certificates.
2. The court's payment statement or check stub showing your fees.
3. Any Form 1099 the court issued.
4. If you turned fees over to your employer, proof of repayment: a canceled check, a payroll deduction record, or a letter from HR.
5. Your employer's jury duty policy, if it requires the turnover.

Quick scenarios

"My employer paid me nothing extra, and I kept the $15 a day." Report the total fees as jury duty pay. No adjustment applies.

"My employer kept paying me and let me keep the fee." Report the fee as jury duty pay. Your salary is taxed through your W-2. You get no adjustment, because you didn't repay anything.

"My employer kept paying me and made me hand over the fee." Report the fee and deduct the amount you turned over on Schedule 1.

"Florida paid me nothing for days 1-3 because my employer kept paying me, then $30 a day after." Under Florida Statutes § 40.24, regularly employed jurors whose wages continue get no fee for the first 3 days. Report only the fees you actually received, from day 4 on.

Frequently asked questions

Is it really worth reporting $45? Yes. All income is reportable, and the paperwork is simple. It's one line on Schedule 1.

What if I donated my fee to a charity the court offered? If you never received the fee because you declined it at the source, you generally have nothing to report. If you received it and then donated it, you report the income, and the donation may be deductible only if you itemize. Check current IRS rules.

Do federal employees report jury pay? Federal employees receive their regular salary instead of the juror fee, so there's normally no separate fee to report.

Key takeaways

• Juror fees are taxable and go on Schedule 1 (Form 1040) as jury duty pay.
• If you hand fees to your employer because it kept paying your salary, deduct the amount as an adjustment to income.
• Keep attendance and payment records even if you don't get a 1099.
• Confirm current line numbers in that year's IRS instructions, because Schedule 1 line numbers sometimes change from one tax year to the next.