Jury duty timing question - service date vs paid date

[apennington3]

Jury duty question - I served in Dec 2021 but didn't get paid for my jury duty service until Jan 2022. Which tax year should I file this as income (service date vs date paid)?

[rjs · Accepted solution]

You report income in the year you receive it, even if it's for services that you performed in an earlier year. So you would report your jury duty pay in 2022.

[apennington3]

Thanks!