Usually not: owning a business, even as a sole proprietor, is not an automatic excuse from jury duty. What courts commonly grant is a postponement to a better date; a full hardship excuse is decided case by case and needs evidence that serving would seriously harm the business. Federal courts pay jurors $50 a day, and that pay is taxable.
Updated 2026 · Juror pay and tax rules checked against U.S. Courts and IRS guidance
Ask for a postponement first, in writing, when you answer the summons, and pick a slow week. If serving would genuinely close the business (no one else can open, deliver or bill), request a hardship excuse with evidence. If you do serve, most service is one day or one trial; set up coverage the way you would for a short vacation.
| Question | What to expect |
|---|---|
| Automatic exemption for owning a business? | No. Federal courts and most state courts have none. |
| Postponement (deferral) | Commonly granted if you ask before your date; many courts allow one. |
| Hardship excuse | Case by case. Bring evidence: no one else can run the business, contracts or payroll at risk. |
| Federal juror pay | $50 a day; up to $60 a day after 10 days on a trial (U.S. Courts). |
| State juror pay | Set by each state and often lower than federal pay. |
| Taxes | Juror pay is taxable income (IRS Publication 525). Lost business income is not deductible. |
| How long it lasts | Often one day, or one trial if you are selected. |
Solo-business status alone rarely qualifies. Excuse rules are set by each court's jury plan (for federal courts, under 28 U.S.C. 1866). What tends to carry more weight:
Most jury service is 1 day or until selection. Trial selection is rare; if selected, the trial is typically 3-10 days, occasionally longer.
Treat it as a planned 1-2 week vacation. Build the routing layer, brief your covering person, set the auto-reply, do the dry run.
Bring a notepad, not a laptop. Most courts disallow electronics during proceedings.
Juror pay is small: federal courts pay $50 a day (up to $60 after 10 days on a trial), and state courts set their own, often lower, rates. It will not replace lost income.
Juror pay counts as taxable income; the IRS (Publication 525) says to report it. If an employer makes you hand your juror pay over, you can deduct that amount. Income you did not earn while serving is not a deduction. Ask your CPA about your situation.
Federal law (28 U.S.C. 1875) and many state laws protect employees from being fired for jury service. Those protections cover your employees, not you as the owner, so plan coverage ahead. Our jury duty out of office templates cover the auto-reply.
Rarely outright. Most courts will postpone your service to a better date if you ask; a hardship excuse is possible when you can show the business would close or suffer serious loss.
Courts do not have categories for business types. What matters is whether serving would cause undue hardship, which the court decides case by case.
Federal courts pay $50 a day, rising to $60 a day after 10 days on a trial. State pay varies by state.
Yes. The IRS treats jury duty pay as income. Lost business income from serving is not deductible.
General information, researched from the sources above; not legal, HR or tax advice.
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