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No Tax on Overtime: New 2025 Deduction Explained

July 16, 2025 by Dana Lee CPA LLC Team

Are you earning overtime pay? Starting in 2025, you might deduct part of it from your taxes. This new rule cuts taxes on overtime. It targets the extra “half” in time-and-a-half pay. Read on to learn how it works. Discover eligibility, limits, and reporting rules. This guide boosts your tax savings.

What Is the No Tax on Overtime Deduction?

Congress introduces a fresh tax break. It applies from 2025 to 2028. You deduct qualified overtime compensation. Focus on pay above your regular rate. Think of the “half” in “time-and-a-half.” The Fair Labor Standards Act (FLSA) mandates this overtime.

You qualify if FLSA requires the pay. Employers report it on Form W-2 or Form 1099. They might use other specified statements too. Claim this deduction easily. It fits both itemizers and non-itemizers.

Maximum Deduction Amounts for 2025 Overtime Pay

Single filers deduct up to $12,500 yearly. Joint filers double that to $25,000. These limits cover qualified overtime only.

This rule favors hourly workers. It rewards extra hours without full tax bite.

Income Phase-Out Rules for Overtime Deduction

High earners watch out. The deduction phases out. It starts at modified adjusted gross income (MAGI) over $150,000 for singles. Joint filers see it at $300,000.

Phase-out reduces your deduction gradually. It vanishes at higher incomes. The deduction reduces $100 for each $1,000 by which your modified adjusted gross income exceeds $150,000 ($300,000 in the case of a joint return). Check your MAGI early. Plan your taxes accordingly.

Use tools like tax software. They compute phase-outs automatically. Stay under thresholds to claim full amounts.

Eligibility Requirements for No Tax on Overtime

Meet simple rules to qualify. Include your Social Security Number (SSN) on the return. Married? File jointly to claim it.

This ensures proper verification. The IRS cross-checks your details.

Both employees and contractors benefit. As long as pay meets FLSA rules, you deduct. Non-itemizers rejoice. This above-the-line deduction helps everyone.

How to Claim the Overtime Tax Deduction in 2025

File your return normally. Attach no extra forms yet. The IRS plans guidance soon.

Report overtime correctly. Use employer statements. They show qualified amounts.

Transition relief eases 2025 filings. The IRS forgives minor errors. Claim without fear.

Prepare now. Track overtime hours. Save pay stubs. Consult a tax pro for complex cases.

Employer Reporting for Qualified Overtime Compensation

Employers step up. File information returns with the IRS or SSA. Furnish statements to workers. The IRS plans guidance soon.

Show total qualified overtime paid. Use W-2, 1099, or other forms. Accuracy matters.

Transition relief applies here too. Employers get leeway in 2025. Meet deadlines to avoid penalties.

Workers: Request statements if missing. Verify amounts before filing.

Benefits of the No Tax on Overtime Rule

Save real money. Reduce taxable income by up to $25,000 jointly. Lower your tax bracket possibly.

Boost take-home pay. Encourage overtime work. Support families and businesses.

This temporary rule ends in 2028. Claim it while available. Monitor extensions.

Common Questions About 2025 Overtime Deduction

  • Who qualifies? FLSA-covered workers with reported overtime.
  • Does it affect state taxes? Check your state rules separately.
  • What if I freelance? Yes, if on 1099 and FLSA applies.
  • How to calculate? Deduct only the premium portion.

Stay Updated on Tax Changes

Tax laws evolve. Follow our blog for updates. Subscribe for 2025 tax tips.

Contact our accounting team. We handle deductions expertly. Schedule a consult today.

This no tax on overtime deduction empowers workers. Act now to save big. Share this post. Help others claim their share.

Please note that this blog post is for informational purposes only and does not constitute tax, legal or accounting advice and that new changes in rules and regulations may render this content out of date.

Filed Under: Tax Regulations

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