Firefighter 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: Dana — at the scenario numbers pre-loaded below, the OBBBA deduction is $7,750, worth about $1,705 in federal income tax at a 22% marginal rate ($66 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
$7,750
✅ 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)
Fire schedules often make overtime the norm rather than the exception — 56-hour weeks mean the hours beyond the FLSA threshold already arrive pre-packaged. Only the premium half (the 0.5x on top of your regular rate) is deductible, not the whole OT check, and shift-trade arrangements do not create deductible OT for the person who gives up the shift.
The full rules, caps and phase-outs for every deduction are in one table on the OBBBA rules page.
Worked Example
Dana runs 24-hour shifts at $31/hour and easily crosses 500 overtime hours a year from callbacks, coverage shifts and wildland deployments paid as overtime.
- • Deductible amount: $7,750
- • Federal income tax savings: $1,705 (at the 22% marginal rate)
- • Per biweekly paycheck: $66
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 FLSA 207(k) work-period overtime count?
Yes. Firefighters under the 207(k) work-period exemption still earn overtime premium beyond their threshold hours, and that premium is what the deduction covers. The calculator only asks for your annual overtime hours and regular rate, whichever work-period rule produces them.
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.