Federal Tax Deduction for Qualified Overtime Pay

Under the federal One Big Beautiful Bill Act, individuals may be eligible to claim a federal income tax deduction for certain qualified overtime compensation for tax years 2025 through 2028.

Qualified overtime generally refers to the premium portion of overtime pay required under the Fair Labor Standards Act (FLSA), such as the additional half-time portion of time-and-a-half pay.

Your total wages, including overtime, are reported in Box 1 of your Form W-2 and have been reported to the IRS in accordance with current requirements. The qualified overtime amount is listed separately in Box 14 (Code X) for informational purposes to assist you when preparing your federal income tax return.

Because this deduction is claimed when you prepare your federal tax return and individual tax situations vary, the County cannot provide tax advice. If you have questions about claiming this deduction or how it may affect your taxes, please consult a qualified tax professional.

 

Annual Wellness Program

Program Dates: July 1, 2026 – September 30, 2026 (Currently in Effect)

HRA Events: August 17–21, 2026 (Select Locations)

Please check your County email and the County website for event details, schedules, and location information.