Elevator Tech Overtime Tax Deduction Calculator
For elevator constructors on 24-hour call and mod pushes.
The short answer: At the numbers below, the deduction is $4,950 — $594 back at 12% ($23 per paycheck).
Regular rate (not OT rate)
Hours worked beyond 40/week
Modified Adjusted Gross Income
Overtime Premium Deduction
$4,950
✅ 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.
Callouts at 2 A.M.
Elevator constructors carry 24-hour entrapment call; callout hours past 40/week run at 1.5×–2×.
- • Callout and mod hours past 40/week → premium deductible
- • High base pay means the phase-out can bite — model your MAGI
- • Per-diem on travel mods excluded
Worked Example
MFJ elevator tech, $45/hour, 220 OT hours.
- • Premium $22.50 × 220 → $4,950; savings $594 at 12% (phase-out applied automatically)
Keep Reading
Frequently Asked Questions
Do elevator techs qualify for the OBBBA overtime deduction?
Yes — W-2 elevator constructors qualify; the premium half of OT past 40/week is deductible with caps and phase-out.
Why model MAGI carefully?
Union elevator pay often lands above the phase-out floors. A raise or big OT year can shrink the deduction — the calculator shows the phase-out effect live.