Corrections Officer Overtime Tax Deduction Calculator
Run your real overtime numbers below. The estimate applies the same Schedule 1-A math as your federal return — no tax software, no signup.
The short answer: Andre — at the scenario numbers pre-loaded below, the OBBBA deduction is $6,210, worth about $1,366 in federal income tax at a 22% marginal rate ($53 per biweekly paycheck). Exact figures update live as you change the inputs.
Regular rate (not OT rate)
Hours worked beyond 40/week
Modified Adjusted Gross Income
Overtime Premium Deduction
$6,210
✅ You qualify for the full deduction
⚠️ This calculator provides estimates for informational and educational purposes only. It is not tax advice. Results are based on the One Big Beautiful Bill Act (OBBBA) and IRS Schedule 1-A. Consult a qualified tax professional for your specific situation.
What Counts (and What Doesn't)
Mandatory coverage OT is forced savings: you cannot refuse the hours, but at least the premium half is now deductible. Comp-time arrangements are the trap — hours banked as comp time and never cashed out produce no W-2 premium and no deduction. Only OT actually paid as wages in the tax year counts.
The full rules, caps and phase-outs for every deduction are in one table on the OBBBA rules page.
Worked Example
Andre works custody at $27/hour, and short-staffed mandatory coverage adds roughly 460 overtime hours to his year.
- • Deductible amount: $6,210
- • Federal income tax savings: $1,366 (at the 22% marginal rate)
- • Per biweekly paycheck: $53
Every dollar of that comes off federal income tax while FICA still applies — the calculator above runs the same caps and phase-outs your return will.
Keep Reading
Frequently Asked Questions
Does comp time count toward the overtime deduction?
No, not until it is cashed out. Only overtime premium actually paid as wages on your W-2 in the tax year is deductible. If you bank hours as comp time, there is no premium pay and no deduction for that year.
Do I need to itemize deductions to claim the overtime deduction?
No. The overtime premium deduction is an above-the-line adjustment on Schedule 1-A — you can take the standard deduction and still claim it in full.