11.21 Jury Duty Fees

Fees that you receive for serving on a jury must be reported as “other income” on Line 21 of Form 1040.

If you are an employee and are required to turn over the jury duty fees to your employer because you continue to receive your regular salary while serving on the jury, you can offset the “other income” with an above-the-line deduction. The deduction is claimed on Line 36 of Form 1040; write “Jury Pay” and the amount on the dotted line next to line 36.