Miscellaneous income includes various types of income that do not have specific lines of entry on Form 1040. Such income is generally reported on line 21, Form 1040, as "other income" Form 1040A or 1040EZ can not be used to report these types of income. Some common examples are gambling winnings, prizes, awards, jury duty fees, fees paid to election judges, and fees paid to nonprofessional executors of trusts and estates.
Some employers require their employees to surrender any jury duty pay they receive in exchange for their regular wages. Always ask a taxpayer imposes this requirement on its employees.
Employees in this situation must report their jury duty pay as income on line 21, Form 1040, in the usual manner. They may then back it out as a write-in adjustment to income on line 32, Form 1040.
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