Skills Warm Up: Jury Duty Pay Given to Employer
Question 1 of 1
Does an employee still have to report the entire amount of jury duty pay as taxable income if they continued to receive their regular wages when they served on jury duty?
Correct. 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. See Form 1040 Instructions for more information.