Dale received $1,000 in 2013 for jury duty. In exchange for
regular compensation from her employer during the period of
jury service, Dale was required to remit the entire $1,000 to her
employer in 2013. In Dale’s 2013 income tax return, the $1,000
jury duty fee should be

(c) The requirement is to determine how Dale should
treat her $1,000 jury duty fee that she remitted to her employer.
Fees received for serving on a jury must be included in gross
income. If the recipient is required to remit the jury duty fees to
an employer in exchange for regular compensation, the remitted
jury duty fees are allowed as a deduction from gross income in
arriving at adjusted gross income.