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2026 W-2 Overtime Reporting

The IRS has introduced new rules for reporting qualified overtime compensation on Form W-2s starting from tax year 2026.

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Jan 19, 2026
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How will employers report qualified overtime on 2026 W‑2s and what should payroll teams change now?

Starting with tax year 2026 employers must separately report qualified overtime compensation on employees’ Form W-2s, with IRS draft instructions pointing to a new Box 12 code (draft “TT”) though some...