Lineman Overtime Tax Deduction Calculator
For journeymen linemen on storm circuits and outage rote weeks.
The short answer: At the numbers below, the deduction is $11,250 — $1,350 back at 12% ($52 per paycheck).
Regular rate (not OT rate)
Hours worked beyond 40/week
Modified Adjusted Gross Income
Overtime Premium Deduction
$11,250
✅ 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.
Storm Season Is the Whole Story
A single hurricane restoration can add 200+ OT hours in a month; mutual-assistance circuits run 16s.
- • Restoration hours past 40/week at 1.5×/2× → premium deductible
- • Storm per-diem and lodging → excluded from wage math
- • A big storm year can push MAGI into the phase-out — model it
Worked Example
MFJ journeyman lineman, $45/hour, 500 OT hours.
- • Premium $22.50 × 500 = $11,250 gross → phase-out trims it to $11,250
- • Savings $1,350 at 12%
Keep Reading
Frequently Asked Questions
Do linemen qualify for the OBBBA overtime deduction?
Yes — W-2 utility and contractor linemen qualify; the premium half of OT past 40/week is deductible, capped and phased out.
Does mutual-assistance travel change anything?
No — out-of-state restoration hours on your W-2 count the same. Per-diem stays excluded.