All Things Tax

All Things Tax

Like the title says, from the filing process and tax questions to tax policy and reform, you can search and share All Things Tax here. This is the place to find answers to all your general questions that don't fall under the other categories. And just a reminder: questions about software or online filing should be posted in DIY Products.

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Pioneer
Posts: 1
Registered: ‎07-29-2017

Jury Duty compensation/expense reimbursement

My county reimburses transportation costs (in addition to per diem compensation) for jurors for each day of service.  Are these reimbursements taxable?  In my case they reimbursed in excess of my actual costs and I do not have sufficient "Job Expenses and Miscellaneous Deductions" to deduct my actual costs on Schedule A. 

Tax Pro
Posts: 5,615
Registered: ‎02-23-2016

Re: Jury Duty compensation/expense reimbursement

Hi snowyandshelly,

 

Welcome to the H&R Block community.

 

An employer reimbursement for an expense that you paid for out-of-pocket is not income to you.  This includes reimbursement for travel costs.

 

However, if the county includes the reimbursement that they gave you in your taxable income, which companies can do and many tend to do, then it is deductible on your tax return.  If you are paid on a 1099-MISC then the deduction is taken on Schedule C and it's deductible directly against your 1099-MISC income.  If you are paid on a W-2 then you have to take the deduction on Schedule A, but you may or may not be able to benefit from Schedule A if your standard deduction exceeds your Schedule A deductions.  When you're paid on a W-2 it's unlikely that your reimbursement will be added to your income though.

 

You said you were reimbursed for more than your actual costs.  When that happens the excess is taxable income.

 

Louis,

Senior Tax Advisor (Tampa, FL)