Who qualifies for the overtime deduction in 2026?
Check whether 2026 overtime compensation can qualify for the federal deduction based on FLSA coverage, filing status, SSN, and information reporting rules.
Federal payroll guide hub
Payroll tax and qualified overtime guides
Use these source-linked guides with the PaycheckIndex calculators. Each page separates a specific payroll question from the calculation and links back to current IRS or DOL material.
2026 qualified overtime deduction
Overtime premium vs. total overtime pay
See why only the FLSA-required overtime premium, usually the extra half-time portion, may qualify for the federal overtime deduction.
Qualified overtime deduction caps and MAGI phaseout
Calculate the 2026 qualified overtime deduction cap and MAGI phaseout for single and joint returns with step-by-step examples.
Does the overtime deduction reduce FICA?
Understand why qualified overtime remains subject to Social Security, Medicare, and federal withholding even when an income-tax deduction may be available.
W-2 code TT and qualified overtime records
Find 2026 qualified overtime on Form W-2 box 12 code TT, understand correction steps, and keep records supporting the federal deduction.
Qualified overtime examples by worker situation
Compare 2026 qualified overtime deduction examples for hourly, double-time, exempt, state-law overtime, public comp-time, and federal workers.
Federal payroll deadlines
2026 estimated tax due dates
A 2026 estimated tax payment calendar for 1099 contractors, freelancers, sole proprietors, partners, and S corporation shareholders.
2026 Form 941 due dates
A 2026 Form 941 due date checklist for employers, including quarterly return deadlines and the extended filing date when deposits were timely made in full.
Payroll tax deposit schedule
A plain-English payroll tax deposit schedule guide for monthly and semiweekly depositors, lookback period basics, and the $100,000 next-day rule.
2026 payroll tax calendar
A compact 2026 payroll tax calendar for estimated tax payments, Form 941 deadlines, employer deposit checks, and year-end wage reporting reminders.