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2025 Qualified Overtime Deduction

The IRS permits taxpayers to claim a deduction for qualified overtime in 2025, with specific guidance on documentation and calculation methods.

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Jan 18, 2026
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If an employer did not report qualified overtime on my 2025 W‑2, what documentation satisfies the IRS for claiming the deduction?

If an employer did not separately show qualified overtime on a 2025 Form W‑2, the IRS permits taxpayers to rely on reasonable, contemporaneous payroll records and employer-provided accountings — for e...