You are here

Are juror attendance fees considered reportable income?

Type: 
General Jury FAQ
Answer: 

The IRS considers juror attendance fees to be Other Income and must be reported. At the end of the year, a 1099 MISC form will be mailed to all jurors who earn $600 or more in attendance fees in the calendar year. This applies only to the "attendance fee" and not for reimbursement for travel expenses (mileage, tolls, etc.).