Calculate Your 2025 Overtime Tax Deduction

Find Your Tax-Free Overtime

Easily calculate your 2025 overtime tax deduction with our quick tool! If figuring out the tax-free portion of your overtime pay feels a bit perplexing, don’t worry – we’ve got you covered. Keep it simple.

  • If your employer didn’t list ‘qualified overtime’ separately on your W-2 for 2025, that’s normal. The IRS said 2025 forms weren’t updated. Use your pay stubs or year-end earnings summary. 
  • This calculator estimates the premium portion (the amount above your regular hourly pay) – that’s the piece the IRS guidance points to for the deduction.
🍇 IGMR • Qualified Overtime Premium Calculator

No-Tax-on-Overtime: find the “premium” portion

Enter your overtime hours and hourly rate. If you had a raise, add another line. This estimates the overtime premium (amount above your regular pay).

Qualified overtime premium (sum of all lines)
$0
This shows the premium portion only - the amount above your regular pay that is claimed. Use this premium amount when prompted by your tax software for qualified overtime or overtime premium pay.
Total overtime hours entered
0
Use pay stubs / year-end earnings summary if needed.
Formula used: hours × rate × (multiplier − 1). Example: Time-and-a-half = 1.5 (premium = 0.5).

And that’s it! We hope this makes calculating your 2025 overtime tax deduction a breeze.


No Tax on Overtime

For tax years 2025 through 2028, individuals who receive qualified overtime compensation may deduct the pay that exceeds their regular rate of pay (generally, the “half” portion of “time-and-a-half” compensation) that is required by the Fair Labor Standards Act and reported on a Form W-2, Form 1099, or other specified statement furnished to the individual.

  • Maximum annual deduction is $12,500 ($25,000 for joint filers).
  • Deduction phases out for taxpayers with modified adjusted gross income over $150,000 ($300,000 for joint filers).

The deduction is available for both itemizing and non-itemizing taxpayers.


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