Answer:
The IRS considers juror attendance fees to be “Other Income” and must be reported on Line 21 of the 1040. At the end of the year, a 1099 MISC will be mailed to all jurors who earn $600 or more in attendance fees in the calendar year.
The IRS considers juror attendance fees to be “Other Income” and must be reported on Line 21 of the 1040. At the end of the year, a 1099 MISC will be mailed to all jurors who earn $600 or more in attendance fees in the calendar year.