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Is payment received for jury duty subject to income tax? What if jurors are paid for mileage from home to the courthouse?

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Is payment received for jury duty subject to income tax? What if jurors are paid for mileage from home to the courthouse?

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Jury fees received as compensation for services are includible in gross income. See section 1.61-2(a)(1), Income Tax Regulations. However, amounts received separately as reimbursements or allowances for travel to and from the courthouse, meals, and lodging during jury duty are not included in gross income. Some employers pay employees their regular wages on days that the employees perform jury duty. In exchange for these wages, the employer may require the employees to pay to the employer the jury fees that the employees receive as compensation for jury service. If an employee must pay these jury fees to his or her employer, the employee may claim an above-the-line deduction on Form 1040 for the amount of the fees paid to the employer.

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