Roofer Overtime Tax Deduction Calculator
For roofing crews racing weather between storms.
The short answer: At the numbers below, the deduction is $4,160 — $499 back at 12% ($19 per paycheck).
Regular rate (not OT rate)
Hours worked beyond 40/week
Modified Adjusted Gross Income
Overtime Premium Deduction
$4,160
✅ 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.
Dry Windows Create OT
Roofing compresses into weather windows; 6×10 weeks are normal in season.
- • Dry-window hours past 40/week at 1.5× → deductible
- • Storm-chaser 1099 crews → not covered
- • Dump-time and setup at regular rate → not premium
Worked Example
Single roofer, $26/hour, 320 OT hours.
- • Premium $13 × 320 → $4,160; $499 at 12%
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Frequently Asked Questions
Do roofers qualify for the OBBBA overtime deduction?
Yes on W-2 hourly payroll with OT past 40/week. Piece-rate per-square pay without OT premium has no deduction.
Does storm-response pay count?
Hurricane response hours past 40/week at premium rates count like any other OT.