Landscaper Overtime Tax Deduction Calculator
For hardscape and maintenance crews on 6-day season weeks.
The short answer: At the numbers below, the deduction is $3,570, worth $428 at 12% ($16 per paycheck).
Regular rate (not OT rate)
Hours worked beyond 40/week
Modified Adjusted Gross Income
Overtime Premium Deduction
$3,570
✅ 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.
The 6-Day Season
May–October 6-day weeks put most crews well past 40 hours weekly — if payroll pays 1.5× past 40 (required under FLSA for non-exempt crew).
- • Season hours past 40/week at 1.5× → deductible premium
- • 1099 'subcontractor' crew members → no W-2, no deduction
- • Winter downtime doesn't dilute the deduction — it's annual total
Worked Example
Single crew member, $21/hour, 340 OT hours.
- • Premium $10.50 × 340 → $3,570; $428 at 12%
Keep Reading
Frequently Asked Questions
Do landscapers qualify for the OBBBA overtime deduction?
W-2 hourly landscapers qualify. Many crew members are misclassified as 1099 — if you get a 1099-NEC, you are not eligible for this W-2 deduction.
My boss pays cash for Saturdays. Deductible?
No. Unreported cash pay is neither W-2 wages nor reported OT premium. The deduction follows employer-reported premium dollars.