PTA Overtime Tax Deduction Calculator
For PTAs and rehab aides stacking PRN shifts past full-time hours.
The short answer: At the scenario below, the OBBBA deduction is $3,000, worth $360 at a 12% rate ($14 per paycheck).
Regular rate (not OT rate)
Hours worked beyond 40/week
Modified Adjusted Gross Income
Overtime Premium Deduction
$3,000
✅ 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 PRN Stacking Trap
Many PTAs hold a full-time job plus PRN work. Overtime is measured per employer for FLSA purposes, but the OBBBA deduction follows each W-2's OT line — PRN employers rarely pay OT unless you pass 40 at that job.
- • OT paid on either W-2 beyond 40 hrs at that employer → deductible premium
- • PRN at flat rate with no 1.5× → no premium to deduct
- • Combined OT from two W-2s shares one $12,500 cap
Worked Example
A single PTA at $30/hour, 200 OT hours from weekend PRN at 1.5×.
- • Premium $15 × 200 → $3,000, saving $360 at 12%
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Frequently Asked Questions
Do PRN hours at a second employer count for the OBBBA deduction?
Only if that employer pays time-and-a-half past 40 hours at that job. The deduction follows the OT premium reported on each W-2; flat-rate PRN pay has no premium portion to deduct.
Do PTAs qualify at all?
Yes — hourly W-2 PTAs qualify like any worker: premium half of OT beyond 40/week, capped and phased out by MAGI.