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 98 for more information.
To enter jury duty pay in TaxAct: