Janitor Overtime Tax Deduction Calculator
For custodians covering buildings and events past 40 hours.
The short answer: At the numbers below, the deduction is $1,900, worth $190 at 10% ($7 per paycheck).
Regular rate (not OT rate)
Hours worked beyond 40/week
Modified Adjusted Gross Income
Overtime Premium Deduction
$1,900
✅ 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.
Evening and Event Coverage
School and commercial custodians cross 40 hours covering events, deep cleans, and absent co-workers.
- • Hours past 40/week at 1.5× → deductible premium
- • Summer deep-clean seasons concentrate OT
- • Contract janitorial 1099 workers → not covered
Worked Example
MFJ custodian, $19/hour, 200 OT hours.
- • Premium $9.50 × 200 → $1,900; $190 at 10%
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Frequently Asked Questions
Do janitors qualify for the OBBBA overtime deduction?
Yes — W-2 hourly custodians qualify for the premium-half deduction on OT beyond 40/week. 1099 contract cleaners do not.
I work two buildings for two employers. Combined OT?
Each employer's OT counts separately on its own W-2, but the deduction caps are per-taxpayer: one $12,500/$25,000 cap combined.