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Qualified Overtime Income Deduction

Up to $12500 single/$25000 joint

Can You Write Off Qualified Overtime Income Deduction?

Short answer: Qualified Overtime Income Deduction — OBBBA 2026 New Deductions

New OBBBA deduction for qualified overtime compensation.

Records to keep: Keep receipts and document business use. Deductible if ordinary and necessary for your trade or business.