Jury duty pay is taxable income, and you report it on your federal tax return
Money you receive for serving on a jury counts as taxable income to the IRS. You must report it on your Form 1040 (your main federal tax return) in the year you receive it, regardless of the amount. There is no minimum threshold — even $50 in jury fees must be reported.
The tax treatment depends on whether you receive a 1099-MISC form from the court. Most courts do not issue this form for jury duty payments, which means you are responsible for tracking the amount yourself and reporting it as "other income" on line 8 of Schedule 1 (Form 1040). If a court does send you a 1099-MISC, report the amount shown in Box 3 on your tax return.
State and local taxes on jury duty pay vary by location. Some states do not tax jury duty income at all, while others treat it like wages. Check your state's tax rules or contact your state revenue department to know what you owe locally.
Key Takeaways
- Jury duty pay is taxable federal income and must be reported on your Form 1040, even if the amount is small.
- Most courts do not send a 1099-MISC for jury fees, so you must record the amount yourself and report it as other income on Schedule 1.
- State and local tax treatment of jury duty pay varies — some states do not tax it, while others do.
- If you receive a 1099-MISC from the court, report the amount in Box 3 on your federal return.
How to track and report jury duty income
Keep a record of every jury duty payment you receive, including the date, the court name, and the amount paid. If you serve on multiple juries in a year, add up all the payments. This total is what you report on your tax return.
When you file your federal return, enter the total jury duty income on Schedule 1 (Form 1040), line 8, labeled "Other income." If you use tax software, it will usually prompt you to enter this amount. If you file by hand, write "Jury duty" next to the line so the IRS knows where the income came from.
Keep any documentation the court gives you — a check stub, payment letter, or 1099-MISC if issued — in case the IRS asks questions later. The court record itself is also proof if you need it.
When a court sends you a 1099-MISC
Some courts, particularly federal courts, issue a 1099-MISC form to jurors. This form reports miscellaneous income and is sent to both you and the IRS. If you receive one, the court has already reported your jury duty pay to the IRS, so you must report it on your return to match their record.
The amount appears in Box 3 of the 1099-MISC. Report this on Schedule 1, line 8 of your Form 1040. If the amount on the form is wrong, contact the court immediately to request a corrected form (called a 1099-MISC correction).
If you receive a 1099-MISC but did not actually serve or the amount is incorrect, do not ignore it. Contact the court's jury office or accounting department and ask them to issue a corrected form. Failing to report income the IRS has already received creates a mismatch that can trigger an audit notice.
State and local taxes on jury duty pay
Federal tax is not the only tax you may owe. State and local rules vary widely. Some states, including New York and California, do not tax jury duty income at all. Other states treat it as regular income and tax it at your normal rate. A few states tax it only if you earn above a certain threshold.
Check your state's department of revenue website or call them directly to learn the rule in your state. If you live in one state but served on a jury in another, you may owe tax to the state where the court is located, not where you live — though this varies by state agreement.
If you owe state or local tax, you typically report jury duty income on your state return the same way you do on your federal return, or you may enter it on a separate line depending on your state's forms. Some states have a specific line for jury duty; others lump it into "other income."
What happens if you do not report jury duty income
If you do not report jury duty income and the court issued a 1099-MISC, the IRS will receive a copy and may send you a notice asking why the income is missing from your return. This can lead to a bill for unpaid taxes, plus penalties and interest.
Even if no 1099-MISC was issued, the IRS can discover unreported jury duty income through other means — for example, if you mention it in correspondence or if the court reports it during an audit of the court itself. Intentionally hiding income is tax fraud and carries serious consequences.
If you realize you missed reporting jury duty income from a prior year, you can file an amended return (Form 1040-X) for that year. It is better to correct it yourself than to wait for the IRS to contact you.
Deducting expenses related to jury duty
You cannot deduct the cost of getting to court, parking, meals, or childcare as a business expense, because jury duty is a civic obligation, not a business activity. These costs come out of your pocket and reduce what you actually keep from the jury fee.
However, if you are self-employed and lose income because you are serving on a jury, you cannot deduct that lost income either. The IRS does not allow a deduction for opportunity cost or foregone earnings.
Some employers pay employees their full salary while they serve on jury duty, which means you receive both the jury fee and your paycheck. In that case, you report both as income — there is no offset or deduction for receiving both.
Frequently Asked Questions
Do I have to report jury duty pay if I only served for one day?
Yes. Any amount of jury duty income, no matter how small, must be reported on your federal tax return. If the court paid you $25 for one day, that $25 is taxable income and goes on your return.
What if the court paid me in cash and did not give me a receipt?
You still owe tax on it and must report it. Keep a record of the date, court name, and amount in your own notes. If the IRS asks, you can explain that you received cash payment from the court. The court's records will back you up if needed.
Can I claim jury duty income as a loss or deduction on my taxes?
No. Jury duty income is taxable and cannot be offset by a deduction. If you lost money because you had to take time off work, that loss is not deductible on your federal return.
Do I owe self-employment tax on jury duty pay?
No. Jury duty pay is not subject to self-employment tax, even if you are self-employed. You report it as regular income on Schedule 1, not on Schedule SE (self-employment tax).
What if I served on a jury in a different state than where I live?
You report the income on your federal return regardless of location. For state taxes, check the state where the court is located — some states tax non-residents on jury duty income earned in that state, while others do not. Contact that state's revenue department to be sure.