- payment for juror
- The Court will pay you a juror attendance fee of $40.00 for each day you are required to and do, in fact, report for jury duty on time. Additionally, the Court will reimburse you for mileage in the amount of $0.54 per mile, round-trip, from your home to the courthouse.
The Court will issue checks for juror attendance from the court’s financial department in Sacramento on a biweekly basis. Please allow an additional five (5) days for mail delivery.
Federal employees receive attendance fees on their regularly scheduled day(s) off only and must inform the Jury Clerk in writing of their off-duty status to receive any attendance fees.
The IRS considers the juror attendance fee to be "Other Income," and it must be reported on Line 21 of Form 1040. At the end of January each year, a 1099 MISC will be mailed from the court’s financial department in Sacramento to each juror who earned $600 or more in attendance fees in the previous calendar year. Mileage and subsistence are not considered income.