Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Adjustments to Income Workout

Jury Duty Pay

Jury Duty Pay Given to Employer

Jury duty pay is reported as taxable income in Other income on Form 1040.

However, some employees continue to receive their regular wages when they serve on jury duty even though they are not at work. Most often, their jury pay is turned over to their employers.

In this case, the employee still has to report the entire amount of jury duty pay as taxable income, but may claim the amount of jury duty pay given to the employer as an adjustment to income.

Employees who turn jury duty pay over to their employers can claim the deduction on Form 1040 as an adjustment to income. The amount is shown as a write-in adjustment in the total on line 36. See Form 1040 Instructions for more information.

Frequently Asked Questions

Question: Why should taxpayers report their jury duty pay as income if it is turned over to their employer?

Answer: Remember that the taxpayer can report the entire amount as an adjustment to income, which will be subtracted from gross income. So taxpayer's AGI will not include the jury duty pay.

Form 1040, Adjustments section, line to enter jury pay; and amount given to employer.
Form 1040

Form 1040