Jury Duty Pay - Employer Reimbursement

Any jury duty pay you receive is included in your income on Line 21 of Form 1040. If you must give your jury duty pay to your employer because your employer continues to pay your salary while you serve on the jury, you can deduct the jury duty amount as an adjustment to your income. Enter the amount you repay your employer on Form 1040, Line 36. Write "Jury Pay" and the amount on the dotted line next to Line 36.

See IRS Publication 17 Your Federal Income Tax (For Individuals), page 94 for more information.

To enter jury duty pay in TaxACT:

1. From within your TaxACT return (Online or Desktop) click on the Federal Q&A tab
2. Click Other Income to expand the category, then click Jury Duty
3. The program will proceed with the interview questions for you to enter or review the appropriate information. After you have answered the interview questions, "Jury Pay" and the amount will appear next to Line 36.  

Related Links:

• IRS Publication 17
• IRS Form 1040 Instructions