Question

I have a question regarding reporting jury duty taxes. I recently served on a jury and received payment for my service. Is the money I earned taxable — Is jury duty taxable income?

Answer

Yes. Like any other compensation you earn for providing a service, the compensation you receive for serving as a juror must be included when determining your gross income. Registered voters, licensed drivers and most property tax payers in the United States have the potential to receive a summons for jury duty at a local or federal court at some point. In return for your service during the jury selection process and during a trial, the court commonly pays you a token amount of money for each day of your service — jury duty pay. You must declare this payment and include it in your total taxable income on your annual federal tax return — jury duty taxes. The general tax rule requires you to report all jury duty pay on the “other income” line of your Form 1040. Note that the “other income” line asks for the type of income as well as the amount. On the dotted line, immediately before entering the total pay, write “Jury Duty.” You’ll report this income on Form 1040, Line 21.

Related Topics

Related Resources

Garage Sale Money and Capital Gains: What You Should Report to the IRS

Do capital gains apply to garage sale money? The answer depends on a number of factors. Learn more at H&R Block.

For Pro Golfers, Tough Taxes Are Par for the Course

Professional golfer taxes can be complicated and confusing. Learn more about tricky golfer tax issues like travel deductions and residency rules with H&R Block.

How Renting Out Your Extra Bedrooms Affects Your Taxes

Thinking about renting out a room in your home? Learn more about the potential tax implications with the experts at H&R Block.

How do I calculate taxable income?

Finding your taxable income is an important part of filing taxes. Learn how to calculate your taxable income with help from the experts at H&R Block.