Tower Climber Overtime Tax Deduction Calculator
For climbers and riggers on 6-day tower seasons.
The short answer: At the scenario below, the deduction is $5,220 — $626 back at 12% ($24 per paycheck).
Regular rate (not OT rate)
Hours worked beyond 40/week
Modified Adjusted Gross Income
Overtime Premium Deduction
$5,220
✅ 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.
Season Stacking
Tower work concentrates in weather windows: 6×10s for months, then quiet winters. The deduction follows the busy season's premium.
- • Climb/build hours past 40/week at 1.5× → deductible premium
- • Drive time at regular rate → not premium
- • Per-diem excluded
Worked Example
Single climber, $29/hour, 360 OT hours.
- • Premium $14.50 × 360 → $5,220; $626 at 12%
Keep Reading
Frequently Asked Questions
Do tower climbers qualify for the OBBBA overtime deduction?
Yes — W-2 hourly climbers qualify for the premium-half deduction on OT past 40/week.
Is travel day pay deductible?
Only if paid at OT premium rates. Regular travel pay is not premium.