How to properly report Jury Duty pay on taxes
So I'm trying to figure out the tax situation with my jury duty pay. I know it's taxable income, but I'm not sure about all the details in my case. My company doesn't pay employees during jury duty service, but they do let us use PTO if we want to. Last month, I used PTO for a Monday when I had to be at the courthouse all day, but Tuesday and Wednesday I was just on call (had to check in by phone each night but didn't have to go in). I ended up getting about $48 from the court for the Monday service. Since my employer doesn't have a policy where they continue paying your salary during jury duty service, I'm assuming I don't need to reimburse them for the jury duty pay. But I'm confused about how to report this on my taxes. Do I just put the jury duty pay amount on line 21 (other income) and that's all I need to do? Or is there something else I should be doing with this? Thanks for any help!
19 comments

Victoria Brown
The way you handle jury duty pay on your taxes depends on a few factors, but it's pretty straightforward in your case. Since your employer doesn't pay you during jury duty (and you used PTO to cover your absence), you simply report the jury duty pay as "Other Income" on your tax return. For 2025 tax filings, this would go on Schedule 1, line 8z, and then transfer to Form 1040. When employers continue to pay your regular salary during jury duty but require you to turn over the jury duty pay to them, you can exclude the jury duty pay from your income (since it's essentially a wash). But that doesn't apply in your situation since your company doesn't pay during jury duty service. The PTO you used is just regular wages, so that's already included in your normal W-2 income - you don't need to do anything special with that part.
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Laura Lopez
•Thanks for the clear explanation! So just to be sure I understand - the $48 from the court goes on Schedule 1, line 8z as "Other Income" (not line 21 like I was thinking). And since I used my own PTO and my employer doesn't expect me to give them the jury duty pay, I just keep the money and report it on my taxes. Is there any form I'll receive from the court for this, like a 1099 or something?
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Victoria Brown
•You're exactly right about reporting the $48 on Schedule 1, line 8z. What happens is that amount then gets transferred to your 1040, so you're on the right track. Most courts don't issue 1099s for jury duty pay unless it exceeds $600, so you probably won't receive any tax form for this small amount. You're still required to report it regardless. Just keep your own records of the payment in case you need to reference it later. The court should have provided you with some documentation of your service and payment amount - that's good to keep with your tax records.
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Samuel Robinson
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Camila Castillo
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Brianna Muhammad
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Camila Castillo
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Lucas Schmidt
Something people don't always realize about jury duty pay - depending on your state, you might need to report it on your state income tax return too! I made that mistake a couple years ago and had to file an amended return. Check your specific state's rules on jury duty compensation.
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Laura Lopez
•Good point! I didn't even think about the state tax part. I'm in California - do you know if I need to report jury duty pay on my state return here?
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Lucas Schmidt
•Yes, California does require you to report jury duty pay on your state tax return. It's generally reported similar to how you report it on your federal return - as "Other Income." California typically follows federal guidelines for what constitutes taxable income, and jury duty pay falls into that category. When you prepare your California Form 540, you'll include this jury duty pay in your total income. The good news is that California has a relatively high standard deduction, so a small amount of jury duty pay might not significantly impact your overall state tax liability.
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Freya Collins
I'm curious, does anyone know if the mileage to and from jury duty is deductible? I drive 35 miles each way to the courthouse and that adds up!
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Victoria Brown
•Unfortunately, with the tax law changes that went into effect a few years ago, most miscellaneous itemized deductions including unreimbursed employee expenses and mileage were eliminated for regular employees. You can't deduct mileage for jury duty on your federal taxes anymore. However, some courts offer mileage reimbursement as part of your jury duty compensation. Did your court provide anything for travel expenses? It's worth checking with them if you haven't already.
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Elijah O'Reilly
This is a great thread with lots of helpful information! I just want to add one more consideration for anyone dealing with jury duty pay - make sure to keep detailed records of your service dates and payments. Even though the court might not send you a 1099 for small amounts, the IRS could still ask for documentation during an audit. I keep a simple spreadsheet with the dates I served, the type of service (actual jury duty vs. on-call), and the payment amounts. Also save any paperwork the court gives you - even if it's just a check stub or receipt. It's such a small amount of money that it's easy to forget the details by tax time, but having good records makes everything smoother if questions come up later. One more tip: if you're using tax software, most programs have a section for "other income" that will walk you through exactly where to report jury duty pay. It's usually pretty straightforward once you know what you're looking for!
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