Police Officer Overtime Tax Deduction Calculator
Run your real overtime numbers below. The estimate applies the same Schedule 1-A math as your federal return — no tax software, no signup.
The short answer: Marcus — at the scenario numbers pre-loaded below, the OBBBA deduction is $7,600, worth about $1,672 in federal income tax at a 22% marginal rate ($64 per biweekly paycheck). Exact figures update live as you change the inputs.
Regular rate (not OT rate)
Hours worked beyond 40/week
Modified Adjusted Gross Income
Overtime Premium Deduction
$7,600
✅ 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 Counts (and What Doesn't)
Detail and off-duty assignments usually come through a third-party employer, and the deduction follows whichever W-2 the overtime premium shows up on. If your detail pay is on a separate W-2 from a private security company, the deduction still works — it is an above-the-line adjustment on your 1040, not a job-specific benefit.
The full rules, caps and phase-outs for every deduction are in one table on the OBBBA rules page.
Worked Example
Marcus works patrol in a mid-size city at $38/hour and racks up about 400 hours of overtime a year on details, court appearances and shift extensions.
- • Deductible amount: $7,600
- • Federal income tax savings: $1,672 (at the 22% marginal rate)
- • Per biweekly paycheck: $64
Every dollar of that comes off federal income tax while FICA still applies — the calculator above runs the same caps and phase-outs your return will.
Keep Reading
- • /rules/
Frequently Asked Questions
Does paid detail overtime count for the no-tax-on-overtime deduction?
Yes, if it is paid as overtime premium on a W-2. Detail pay routed through a private employer still counts — you claim the deduction on Schedule 1-A with your federal return, regardless of which employer paid the premium.
Do I need to itemize deductions to claim the overtime deduction?
No. The overtime premium deduction is an above-the-line adjustment on Schedule 1-A — you can take the standard deduction and still claim it in full.