How much qualified overtime compensation can I deduct?

Estimate the Schedule 1-A no-tax-on-overtime deduction for 2025, 2026, or 2027 planning. Enter qualified overtime premium compensation, filing status, and MAGI to see the estimated deduction after the statutory cap and phaseout.

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overtime deduction calculator

Quick answer

Qualified overtime premium compensation can be deductible up to $12,500, or $25,000 on a joint return, before the MAGI phaseout.

Also answers

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  • qualified overtime compensation
  • Schedule 1-A overtime
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Good fit when

  • Employees with overtime premium pay
  • Joint filers with overtime
  • Withholding checkups

Have ready

  • Filing status
  • Schedule 1-A MAGI
  • Qualified overtime compensation

Result you get

Estimated overtime deduction after cap and phaseout.

How this calculation works

  • Uses the qualified overtime compensation entered by the user.
  • Caps the deduction at $12,500, or $25,000 for joint filers.
  • Uses the $150,000 MAGI threshold, or $300,000 for joint filers.
  • Reduces the deduction by $100 for each full $1,000 of MAGI over the threshold.

Common mistakes and caveats

  • The deduction generally applies to the overtime premium portion, not all overtime wages.
  • Qualified overtime must be reported on an eligible statement or directly by the taxpayer.
  • Married taxpayers must file jointly to claim this deduction.

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