Jury duty pay is taxable income, and you report it on your federal tax return the same way you report wages from a job

The IRS treats jury duty compensation as taxable income. Whether you received $50 or $500, the full amount counts toward your income for the year. You do not get a special exemption because the money came from the court instead of an employer.

The court or jury management office that paid you may or may not send you a tax form. If they do not, you are still responsible for reporting the income. Many people miss this step because jury pay feels temporary or minor, but the IRS does not distinguish between income sources — it all goes on your return.

Key Takeaways

  • Jury duty pay counts as taxable income on your federal return, regardless of the amount.
  • You report it on line 21 of Form 1040 (Other Income) if you do not receive a Form 1099-MISC.
  • Some states do not tax jury duty pay, so your state return may differ from your federal one.
  • If you received a Form 1099-MISC from the court, report the amount shown in Box 3.
  • Keeping records of your jury duty service and payment helps if the IRS questions your return.

When the court sends you a Form 1099-MISC

If you earned more than a certain threshold (usually $600, though this varies by court), the court or jury management office will send you a Form 1099-MISC in January. This form reports your jury pay to both you and the IRS. Box 3 on the form shows the amount you received.

When you receive a 1099-MISC, you must report that income on your tax return. If you file electronically, your tax software will prompt you to enter it. If you file by hand, you report it on line 21 of Form 1040 (Other Income) and attach a copy of the 1099-MISC to your return.

Keep a copy of the 1099-MISC for your records. If the IRS ever questions your return, you will have proof of where the income came from and that you reported it correctly.

When you do not receive a Form 1099-MISC

Many courts do not issue a 1099-MISC because the payment fell below their reporting threshold or because their system does not generate the form. This does not mean the income is not taxable — it just means you have to report it yourself.

Report the amount on line 21 of Form 1040 (Other Income). Write "Jury Duty" next to the amount so the IRS knows where it came from. If you file using tax software, look for a field labeled "Other Income" or "Miscellaneous Income" and enter the amount there.

Keep your jury duty paperwork — the summons, any payment stubs, or letters from the court. These documents prove you received the income and when. If you cannot find the exact amount, contact the court's jury management office and ask for a record of your payment.

State taxes on jury duty pay

Some states do not tax jury duty income, even though the federal government does. States that do not tax jury pay include Alabama, Connecticut, Illinois, Kansas, Louisiana, Maryland, Massachusetts, Michigan, Mississippi, Missouri, New York, North Carolina, Ohio, Pennsylvania, South Carolina, Tennessee, Texas, Virginia, Washington, West Virginia, and Wisconsin. If you live in one of these states, you do not report jury pay on your state return.

If you live in any other state, you report jury pay on your state return the same way you report it federally. Check your state's tax form instructions or contact your state revenue department if you are unsure whether your state taxes jury duty income.

This matters most if you live in one state but served on a jury in another. You may owe federal tax on the income but not state tax, or vice versa. Keep records showing which state's court paid you so you can report it correctly on both returns.

How jury pay affects your tax bracket and deductions

Jury duty income counts toward your total income for the year, which can push you into a higher tax bracket or reduce deductions that phase out based on income. For example, if you are close to the income limit for the Earned Income Tax Credit or the Child Tax Credit, jury pay might reduce the amount you receive.

This effect is usually small unless you earned a large amount from jury duty. If you served for several months or on a high-paying jury, calculate your tax both with and without the jury income to see the impact. Tax software does this automatically, but if you file by hand, you may want to run the numbers twice.

You cannot deduct jury duty expenses (travel, meals, childcare) to offset the income. The IRS treats jury pay as regular income with no corresponding deduction.

What to do if you did not report jury pay in a previous year

If you earned jury duty income in a past year and did not report it, you can file an amended return using Form 1040-X. You have three years from the original return's due date to amend it without penalty, though the IRS may charge interest on the unpaid tax.

If the IRS contacts you about unreported jury income, respond promptly and provide documentation of the payment. Having the court's records or a 1099-MISC makes the process much simpler. If you owe a small amount, the IRS often works with you on a payment plan.

Do not ignore an IRS notice. The longer you wait, the more interest accrues. Contact a tax professional or the IRS directly if you need help filing the amended return.

Keeping records of jury duty payments

Save every document related to your jury service: the summons, any payment stubs, letters from the court, and the 1099-MISC if you receive one. Store these in a folder with your tax return for that year. If the IRS ever asks about the income, you will have proof ready.

If you served on multiple juries in the same year, keep records for each one. Add up all the payments and report the total on your return. If you received multiple 1099-MISCs, report each one separately or add them together, depending on what your tax software or form instructions say.

Frequently Asked Questions

Do I have to pay taxes on jury duty pay if I only served for one day?

Yes. The IRS taxes all jury duty income regardless of how long you served. Even a single day of jury duty that paid $50 is taxable. You report it on your return the same way you would report a larger amount.

What if the court made a mistake and overpaid me?

Contact the court immediately and ask how to return the overpayment. If you keep the money, you still owe tax on it. If the court corrects the payment and issues a new 1099-MISC, report the corrected amount on your return and keep both forms for your records.

Can I deduct travel costs or lost wages from jury duty?

No. You cannot deduct expenses related to jury service, even if you had to take unpaid time off work or spent money on transportation. Jury pay is reported as income with no offsetting deduction.

What if I moved and did not receive my 1099-MISC?

Contact the court's jury management office and provide your current address. Ask them to send a replacement form or confirm the amount you were paid. You can then report the income on your return even without the physical form, as long as you have documentation of the payment.

Does jury duty pay count as earned income for tax credits?

No. Jury duty pay is not considered earned income. It does not count toward the Earned Income Tax Credit or other credits that require earned income. However, it does count toward your total income, which can affect whether you may have access to for income-based credits or deductions.