Is payment received for jury duty subject to income tax? What if jurors are paid for mileage from home to the courthouse?
Amounts received for jury duty are includible in gross income. See section 1.61-2(a)(1), Income Tax Regulations. Reimbursement for travel to and from the courthouse is for commuting expenses and is also includible in gross income.
There is an exception to this rule: If an employee must surrender the jury duty pay to her employer in order to receive her normal compensation, then the amount of jury duty pay may be claimed as an above-the-line deduction in determining adjusted gross income. In this, situation, the deduction for jury duty pay should be included on Form 1040.