Correctional Officer Overtime Tax Deduction Calculator
For COs on mandatories, escorts, and shift shortages.
The short answer: At the numbers below, the deduction is $5,600 — $672 back at 12% ($26 per paycheck).
Regular rate (not OT rate)
Hours worked beyond 40/week
Modified Adjusted Gross Income
Overtime Premium Deduction
$5,600
✅ 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.
Mandatory OT Is Deductible OT
Prison understaffing forces mandatories; those hours past 40 at 1.5× are exactly what the deduction covers.
- • Mandatory and voluntary OT past 40/week → premium deductible
- • Court escorts and hospital watches past 40 → same
- • Shift differentials → not premium by themselves
Worked Example
MFJ correctional officer, $28/hour, 400 OT hours of mandatories.
- • Premium $14 × 400 → $5,600; $672 at 12%
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Frequently Asked Questions
Do correctional officers qualify for the OBBBA OT deduction?
Yes — W-2 COs (state, federal, or private) qualify for the premium-half deduction on OT past 40/week.
Do mandated shifts differ from volunteered OT?
No — the deduction doesn't care why the OT happened, only that it's premium pay past 40 hours.