Is Jury Duty Pay Taxable? How to Report It

The reporting mechanics

How do you report jury duty pay on your tax return?

Jury duty compensation is reported as “other income” on your federal return. The specific lines:

1. Report the income: Enter the jury duty pay on Schedule 1 (Form 1040), Part I, line 8z. Write “jury duty pay” in the description field.
2. Deduct if remitted: If you turned the jury pay over to your employer (because they continued your regular salary), enter the same amount on Schedule 1, Part II, line 24a. This is an above-the-line deduction — you do not need to itemize to claim it.

The net result when you remit to your employer: the jury pay income and the deduction cancel out, and you are only taxed on your regular salary as normal. If you kept the jury pay (because your employer did not pay you during jury service), you owe income tax on the full amount.

Why is jury duty pay not subject to FICA?

FICA taxes (Social Security and Medicare) only apply to employment wages and self-employment income. Jury duty compensation is paid by the court, not by an employer, and does not arise from an employment relationship. It is classified as “other income” for tax purposes, similar to a prize or small award. There is no employer to match the FICA contribution, and the court does not withhold payroll taxes from jury payments.

Your regular salary during jury service, however, remains fully subject to FICA and income tax withholding — your employer continues all normal payroll deductions.

What about mileage and expense reimbursements from the court?

Many courts reimburse jurors for mileage, parking, and sometimes meals. These reimbursements are generally not taxable because they are considered reimbursement of expenses incurred in performing a civic duty. The taxable component is only the per-day jury service fee itself.

Federal courts pay jurors $50 per day of attendance (with a potential increase to $60 for trials lasting more than 10 days), plus mileage reimbursement. State court rates vary widely — some pay as little as $5/day, while others pay $40–$50. Check your specific court’s juror information for current rates.

Worked example: employee who remits jury pay

Sarah serves on a jury for 8 days in a state court that pays $40/day. Her employer continues her regular $65,000 salary but requires her to turn over the jury pay.

Sarah reports $320 in other income and claims a $320 deduction. The mileage reimbursement is not reported. Her regular salary is taxed normally. Net tax impact of jury service: zero.

What if you do not get paid by your employer during jury duty?

If your employer does not pay you during jury service (common for hourly workers, part-time employees, and small businesses), the jury pay is your only compensation for those days. You report the full amount as other income and pay federal (and state) income tax on it. There is no offsetting deduction because you did not remit the pay to anyone.

Some states have laws requiring employers to continue pay during jury service, but many do not. Check your state’s juror employment protection law. Use the jury duty pay calculator to compare your jury pay against lost wages and see your paycheck impact.

How do states tax jury duty pay?

Most states that have an income tax treat jury duty pay as taxable income, following the federal treatment. The nine states with no income tax on wages (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming) do not tax jury pay either. A few states may exclude small amounts of jury pay under de minimis rules — check your state’s department of revenue for specifics.

How does jury duty interact with employer leave policies?

Employer obligations during jury service vary significantly by state. Some states require employers to continue full salary during jury service; others require only unpaid leave protection (you cannot be fired for serving). The most common arrangements:

• Full pay + remit court pay: The employer continues your regular salary and requires you to turn over the court’s jury fee. Tax treatment: salary is normal W-2 wages; jury pay is reported as other income then deducted.
• Partial pay: The employer pays the difference between your regular wages and the jury pay. Tax treatment: the employer portion is normal W-2 wages; the jury pay is other income (no deduction needed since you kept it).
• Unpaid leave: The employer does not pay you during jury service. Tax treatment: the jury pay is your only compensation for those days, reported as other income. No offsetting deduction available.
• PTO required: Some employers require you to use PTO days for jury service. If forced to use PTO, your regular pay continues (normal W-2 wages) and you may keep the jury fee (taxable other income) or remit it.

Federal employees receive their full salary during jury service and must remit any jury fees received from a state or local court. Federal jury fees for federal employees are typically not paid because the employee is already being compensated by the government.