No Tax on Overtime Calculator for Firefighters
Firefighters work some of the most demanding schedules in public safety — 48-hour shifts, mandatory overtime, and constant callbacks. Under the OBBBA 2026 overtime tax deduction, you may deduct the FLSA overtime premium (typically ½ × regular rate × OT hours) on Schedule 1-A — up to $12,500 ($25,000 joint) for tax years 2025–2028 — not your full overtime paycheck. Use this calculator to see exactly how much you keep.
Your Firefighter Overtime Tax Calculator
Pre-filled with typical values for firefighters. Adjust to match your actual earnings.
Your Annual Tax Savings
Tax Notes for Firefighters
- Firefighters are covered under FLSA Section 207(k), which allows a 28-day/212-hour work period for overtime calculation — qualified premium on hours beyond that threshold may be deducted on Schedule 1-A (cap $12,500 / $25,000 joint).
- FICA taxes (6.2% Social Security + 1.45% Medicare) still apply to overtime earnings — the OBBBA deduction reduces federal income tax only.
- Callback pay, mandatory overtime during wildfires or emergencies, and shift trades that result in overtime all qualify for the deduction.
- Many California fire departments pay significant overtime — Cal Fire firefighters often exceed 60 hours/week during fire season.
Three Calculation Examples for Firefighters
Moderate OT — Municipal Firefighter
A municipal firefighter working 10 hours of overtime per week at 1.5× rate ($36/hr OT). Gross OT pay: $18,000 · Qualified premium ≈ $6,000 (Schedule 1-A; cap $12,500 single / $25,000 joint — not full OT exempt).
Regular OT — Fire Captain
A fire captain working 14 hours of overtime per week at 1.5× rate ($42/hr OT). Annual overtime pay: $29,400 — saving over $6,400 at the 22% bracket.
Heavy OT — Wildfire Season
A Cal Fire firefighter working 24 hours of overtime per week during fire season at 1.5× rate ($48/hr OT). Annual overtime pay: $57,600 — massive tax savings under the OBBBA.
Frequently Asked Questions
Does my firefighter overtime qualify for the OBBBA deduction?
Qualified overtime compensation from overtime hours worked by W-2 firefighters beyond the applicable threshold (the FLSA 207(k) threshold of 212 hours in a 28-day period, or 40 hours/week if your department uses standard workweeks) may be deducted on Schedule 1-A (FLSA premium only, subject to the $12,500 / $25,000 cap) — not a blanket deduction of full OT wages.
What about double-time or callback pay?
Double-time pay and callback pay both qualify as overtime compensation under the OBBBA if they are paid for hours exceeding the overtime threshold. Emergency callbacks during off-duty time, wildfire deployments, and mandatory holdovers all count.
Does holiday pay count as overtime for firefighters?
Holiday premium pay qualifies only if it compensates hours that exceed the overtime threshold. Many fire departments already schedule 24-hour shifts on holidays — if those hours push you past the 207(k) or 40-hour threshold, the overtime premium is deductible (caps and income limits apply).
I'm a volunteer firefighter who also gets paid — does OT apply?
If you receive compensation as a W-2 employee (even part-time) and work overtime hours, those overtime wages qualify. Purely volunteer stipends or nominal per-call payments are typically not considered wages and are handled differently. Consult your department and a tax professional.
Related Tools and Resources
Use the full No Tax on Overtime Calculator for any profession. Also check the No Tax on Tips Calculator if you also earn tips, and the OBBBA FAQ for answers on eligibility, filing, and FICA taxes.
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