I spent a week on jury duty and received $75 for it. My employer paid me regular wages for the week as I turned in the income received for jury duty. Do I have to report both forms of income for taxes?

ANSWER

The BIDaWIZ Team's Answer:

Jury duty pay is reported as taxable income on Form 1040, line 21 (other income). However, as is your case, some employees continue to receive their regular wages when they serve on jury duty even though they are not at work and their jury pay is turned over to their employers. In this case, the employee still has to report the entire amount of jury duty pay as taxable income via line 21, but may claim the amount of jury duty pay given to the employer as an adjustment to income. The amount is shown as a write-in adjustment in the total on line 36 of your form 1040. Thus, it reduces your adjusted gross income.