Double-time pay and the overtime deduction
Up to $12,500
Can You Write Off Double-time Pay and the Overtime Deduction?
Short answer: Only the federally required half-time premium counts; extra double-time from a union contract or state law doesn't.
Employers report qualified overtime separately.
Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.
BW-B23-00568
medium risk
Double-time pay and the overtime deduction
Typical range: Up to $12,500
Individuals / Personal Taxes
Other Expenses
Personal Tax Deductions
Only the federally required half-time premium counts; extra double-time from a union contract or state law doesn't.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Only the federally required half-time premium counts; extra double-time from a union contract or state law doesn't. Employers report qualified overtime separately.
Category
- Personal Tax Deductions
personal deduction
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