Where Do You Report Jury Duty Pay on Form 1040?

Report jury duty pay on Form 1040 by entering it on Schedule 1, Part I, Line 8h, the line labeled “Jury duty pay.” If your employer kept paying your regular salary while you served and required you to hand over the court’s check, you also claim a matching deduction on Schedule 1, Part II, Line 24a. The Schedule 1 totals then flow onto Form 1040: additional income lands on Line 8, and adjustments reduce your income on Line 10.1Internal Revenue Service. Publication 525 (2025), Taxable and Nontaxable Income

Entering the Income on Schedule 1, Line 8h

Jury pay doesn’t appear on the main Form 1040. It goes on Schedule 1, the supplemental form titled “Additional Income and Adjustments to Income,” which catches most income that isn’t wages, interest, or dividends.2Internal Revenue Service. 2025 Schedule 1 (Form 1040)

Three steps get the number where it needs to be:

  • Enter the total jury duty pay you received during the year on Schedule 1, Part I, Line 8h.
  • Add Line 8h into the Part I total on Line 10 of Schedule 1.
  • Carry that Line 10 figure to Form 1040, Line 8, where it combines with your other income.

Report the income whether or not the court sent you a tax form. Courts issue a Form 1099-MISC only when annual jury pay reaches $600, and most jurors never hit that threshold. The income is taxable either way, and you still have to attach Schedule 1 even if jury pay is the only reason you need it.3Internal Revenue Service. Is the Payment I Received for Jury Duty Taxable?

Courts don’t withhold federal income tax from these checks. You receive the full amount, and the tax is yours to settle at filing time.1Internal Revenue Service. Publication 525 (2025), Taxable and Nontaxable Income

If You Gave the Pay to Your Employer, Deduct It on Line 24a

Some employers keep paying your regular salary during jury service on the condition that you sign the court’s check over to them. When that happens, the tax code lets you cancel the income out so you aren’t taxed twice on the same workdays. Report the jury pay on Line 8h as usual, then enter the amount you remitted to your employer on Schedule 1, Part II, Line 24a. The deduction is authorized by 26 U.S.C. ยง 62(a)(13).4Office of the Law Revision Counsel. 26 USC 62 – Adjusted Gross Income Defined

A few rules shape how it works:

  • The Line 24a deduction is above the line. It reduces adjusted gross income directly, so you get the benefit whether you take the standard deduction or itemize.
  • The amount on Line 24a can’t exceed what you reported on Line 8h. Most of the time the two numbers match, because employers usually require the full court payment.
  • Both entries are required. Reporting the income and claiming the deduction go together; you can’t skip Line 8h and just keep the deduction.

Expense Reimbursements Are Not Jury Pay

Courts often add travel, mileage, parking, and sometimes meal reimbursements on top of the daily attendance fee. These reimbursements are generally not taxable, but only if the court lists them separately from your attendance pay. If everything comes through as a single lump sum, the whole payment is treated as taxable income and goes on Line 8h.1Internal Revenue Service. Publication 525 (2025), Taxable and Nontaxable Income

Look at the payment stub before you enter a number. The breakdown on that stub determines what belongs on Line 8h and what you can leave off.

Records to Keep

Hold onto whatever the court gives you: a payment stub, a letter stating your daily rate and total compensation, or a 1099-MISC if one arrives. A bank deposit record showing the court payment also works to support the Line 8h amount.1Internal Revenue Service. Publication 525 (2025), Taxable and Nontaxable Income

If you claimed the Line 24a deduction, keep proof you handed the money to your employer. A receipt, a written company policy requiring remittance, or a pay stub notation showing the jury check was surrendered will all do the job.

What Happens If You Skip It

Jury pay is easy to forget, especially when the check was $40 or $80. If a court filed a 1099-MISC with the IRS, the agency’s automated matching will catch the omission. The income is reportable even when no 1099 was issued.

The accuracy-related penalty for underreporting due to negligence is 20% of the underpayment.5Office of the Law Revision Counsel. 26 USC 6662 – Imposition of Accuracy-Related Penalty on Underpayments On a small jury check the penalty is tiny, but IRS interest also runs on any unpaid balance, between 6% and 7% annually for the first half of 2026.6Internal Revenue Service. Quarterly Interest Rates The real cost is the notice, the response, and the back-and-forth. Reporting the pay on Line 8h in the first place avoids all of it.