Flight Attendant Overtime Tax Deduction Calculator
For cabin crew picking up premium-pay trips beyond minimums.
The short answer: At the scenario below, the deduction is $4,500 — $990 back at 22% ($38 per paycheck).
Regular rate (not OT rate)
Hours worked beyond 40/week
Modified Adjusted Gross Income
Overtime Premium Deduction
$4,500
✅ 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 Airline OT Looks Like
Crew 'overtime' is usually premium trip pay — double-pay trips, extension premiums, and reassignment pay above minimum guarantee.
- • Premium pay above regular trip rate treated as OT premium by payroll → deductible
- • Per diem and layover allowances → excluded, not wages
- • Only amounts your employer reports as qualified OT premium count
Worked Example
Single flight attendant, $36/hour equivalent, 250 premium OT hours.
- • Premium $18 × 250 → $4,500; $990 at 22%
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Frequently Asked Questions
Do flight attendants qualify for the OBBBA overtime deduction?
It depends on how your carrier reports premium trip pay. Amounts reported as qualified overtime premium (the 0.5× portion beyond 40 hrs) are deductible; per diem and regular trip pay are not.
Is per diem taxable or deductible?
Airline per diem within federal limits is excluded from wages entirely — it never enters the OT premium calculation.