Which type of income incurred while serving on jury duty may be deducted if turned over to an employer?

Jury duty pay is the correct type of income that can be deducted if it is turned over to an employer. When employees receive compensation for their service as jurors, some employers choose to compensate them for their regular work hours rather than deducting the jury duty pay from their salary. If the employee receives jury duty pay from the court and decides to turn this payment over to their employer, they can deduct that amount from their taxable income.

This deduction reflects the principle that income which is essentially reimbursement for time served (in this case, as a juror) does not need to be treated as taxable income if the juror is fulfilling a civic duty and the pay is going back to the employer. Other types of income such as regular wages or tips from jurors do not qualify for this deduction in the same manner. Regular wages are the income earned from the employer for work performed, and turning over tips is typically voluntary without related deductions. Expenses incurred during service are not classified as income and may be subject to different tax rules or deductions, but do not fall under the same provision as jury duty pay.