Why Jury Duty Pay Is Taxable
The IRS starts from a simple rule: income is taxable unless a law specifically excludes it. No law excludes jury duty pay, so it counts as taxable income like the money you earn at work.
The IRS spells this out in Publication 525, which says you must include jury duty pay in your income and report it on Schedule 1 (Form 1040), line 8h. That puts it outside the short list of income that isn’t taxable.
Because jury pay adds to your total income, it counts toward your gross income when you check whether you’re required to file a return. Jury pay isn’t self-employment income, so it isn’t subject to self-employment tax. You owe income tax on it even if the court doesn’t send you an information form.
How to Report Jury Duty Pay on Your Return
How you report jury pay depends on who ends up keeping it. Here’s how the two common scenarios compare.
| Your situation | Who keeps the jury pay | What you enter on Schedule 1 (Form 1040) |
|---|---|---|
| You keep the jury pay | You | The jury pay as income on line 8h |
| You give the jury pay to your employer because they kept paying your salary | Your employer | The jury pay on line 8h, plus the amount you repaid on line 24a |
If You Keep the Jury Pay
Enter the full amount the court paid you on Schedule 1, line 8h. That amount then flows into your total income for the year.
If You Turn the Pay Over to Your Employer
You still report the jury pay on line 8h. Then you enter the amount you gave your employer on line 24a as an adjustment to income. This adjustment is available whether or not you itemize deductions.
Your adjusted gross income (AGI) is your total income minus specific deductions called adjustments to income. If you hand over all of your jury pay, the two entries cancel out, so the pay doesn’t raise your AGI.
What About the Salary Your Employer Keeps Paying?
Any wages your employer pays you while you serve are regular wages. They show up on your Form W-2 like any other paycheck, and you report them the same way you normally would. This is where the repayment adjustment helps. Without it, you’d owe tax on your salary and on jury pay you never got to keep.
