Jury Duty Pay

If a taxpayer (or spouse or dependent) received Jury Duty pay, that payment must be included as income for the tax year. It is reported as Other Income / Other Income Not Reported Elsewhere (Ref: Pub 4012 [TaxAide version], pg D-51, gray box, top left).

If the taxpayer (or spouse or dependent) gives some or all of their Jury Duty pay to their employer, the amount given to the employer is reported as Deductions / Adjustments / Other Adjustments ((Ref: Pub 4012 [TaxAide version], pg E-1, gray box, bottom of form).

Updated Dec 20, 2019