PM 08-04-01-j: Jury Duty Pay

WAG 08-04-01-j.

Consider jury duty pay as nonexempt earned income if the payments:

  • exceed $30 per quarter and can be reasonably anticipated, and
  • are not a reimbursement for transportation, meals, parking, and lodging or other items as determined by the court, and
  • are not given to the employer as a repayment of wages.