Are Juror Attendance Fees Reportable Income?
Juror attendance fees are considered to be income and should be reported to the IRS on your tax form. The Court issues a 1099 MISC form to all jurors who have earned $600.00 or more in jury service fees. However, even if you have earned less than $600.00 in jury service fees, this income should be reported on your tax form. Payments for mileage/parking expenses are not considered income, but expense reimbursements.