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 ordinary income to the IRS. You must report it on your tax return for the year you received it, regardless of the amount. There is no minimum threshold — even $50 in jury fees is taxable.

The tax treatment depends on which court summoned you and how much you were paid. Federal courts, state courts, and local courts all issue jury payments, and the IRS treats all of them the same way: as taxable compensation for your time.

You will receive a form documenting the payment, though the form varies by court. Some courts issue a 1099-MISC, others send a straightforward statement. Either way, you need that documentation when you file.

Key Takeaways

  • Jury duty pay is taxable income and must be reported on your federal tax return, with no dollar minimum.
  • The court that paid you will send documentation of the payment, usually by January 31 of the following year.
  • You report jury pay on Form 1040 as "other income" if you do not receive a 1099-MISC, or you report the 1099-MISC amount if the court issued one.
  • Some states allow you to deduct jury pay from your state income tax, even though federal tax applies — check your state's rules.
  • If you did not receive documentation from the court, contact the court clerk's office with your juror number and service dates to request it.

How to report jury pay on your federal return

If the court issued you a 1099-MISC form, the jury pay appears in Box 3 (other income). You report this amount on Schedule 1 (Form 1040), line 8, and then transfer it to Form 1040, line 21. The 1099-MISC goes with your tax return when you file.

If the court sent you a statement or letter instead of a 1099-MISC, you still report the amount. Write it on Schedule 1, line 21 (other income), and attach a note explaining it is jury duty compensation. Include the court name, the dates you served, and the amount paid.

If you served in multiple courts during the same tax year, report each payment separately. Add them together on the same line if they are all from 1099-MISC forms, or list them individually if you are using statements.

What documentation you will receive from the court

Federal courts typically issue a Form 1099-MISC by January 31 of the year after you served. State and local courts vary — some send a 1099-MISC, some send a straightforward statement showing your name, juror number, service dates, and total paid, and some send nothing at all unless you request it.

If you served in 2024, you should receive documentation by January 31, 2025. If you do not receive anything by mid-February, contact the court clerk's office. Have your juror number and the dates you served ready. The clerk can print a statement or reissue a 1099-MISC.

Keep the documentation with your tax records. If the IRS asks about the income later, you will need proof of what you reported and where it came from.

State income tax treatment of jury pay

Federal tax applies in all states. However, some states allow you to deduct jury pay from your state income tax even though you must report it federally. This means you pay federal tax on the full amount but can subtract it on your state return, reducing your state tax liability.

States that currently allow this deduction include Illinois, Massachusetts, New York, Ohio, and a few others, though the rules change. Some states require you to claim the deduction on a specific line; others let you deduct it as a subtraction from income. Check your state's tax instructions or contact your state revenue department to confirm whether you can deduct jury pay.

If your state does not allow a deduction, you owe state income tax on the jury pay in addition to federal tax. There is no federal deduction available for jury duty income.

When jury pay is very small or you served briefly

Even if you served for one day and received $15, that amount is taxable. The IRS has no minimum threshold for jury pay. You must report it on your tax return.

If the court did not issue a 1099-MISC because the amount was small, you still report it. Write it on Schedule 1, line 21, with a note that it is jury compensation. Include the court name and the amount.

If you are filing taxes and realize you forgot to report jury pay from a prior year, you can file an amended return (Form 1040-X) for that year. The IRS generally looks back three years, so if the jury service was within the last three years, amend the return.

Self-employment tax and jury pay

Jury duty pay is not subject to self-employment tax. You do not owe Social Security or Medicare tax on it, even if you are self-employed. It is treated as ordinary income only, not as earnings from a trade or business.

This is one of the few breaks the tax code gives for jury pay. You report it as income, but you do not pay the additional self-employment tax that applies to business income or freelance work.

Frequently Asked Questions

Do I have to report jury pay if I only served one day?

Yes. There is no minimum amount. Even $15 in jury fees is taxable income and must be reported on your federal return. If the court did not send a 1099-MISC, write the amount on Schedule 1, line 21, with a note explaining it is jury compensation.

What if the court never sent me a 1099-MISC or any documentation?

Contact the court clerk's office with your juror number and service dates. They can print a statement or issue a 1099-MISC. If you cannot reach the court, report the amount you remember receiving on Schedule 1, line 21, with a note that documentation was unavailable. Keep a record of your attempt to obtain it.

Can I deduct jury pay as a business expense if I lost income while serving?

No. Jury pay is taxable income, and you cannot deduct lost wages or business income as an offset. Some states allow you to deduct the jury pay itself from state taxes, but there is no federal deduction for lost income or business losses related to jury service.

Is jury pay taxable if I donated it to charity?

Yes. You must report the jury pay as income on your tax return. If you then donated the money to a may have access to charity, you can claim a charitable deduction on Schedule A (if you itemize). But the jury pay itself is still taxable income in the year you received it.

What if I received jury pay from two different courts in the same year?

Report both amounts. If both courts issued 1099-MISC forms, add them together on Schedule 1, line 8. If one or both sent statements instead, list each amount on Schedule 1, line 21, with a note identifying each court. The total is what matters for your tax liability.