The answer is yes you do. The IRS requires taxpayers
to include jury duty pay in income even if the taxpayer returns this pay to
their employers. However, there is a line item under "Adjustments To
Income" that allows the taxpayer to reduce their taxable income by the
amount of jury duty pay that was given back to their employers. I have
included a LINK here
for your convenience where you can go and see for yourself.
