No Tax on Overtime Calculator for Police Officers
Law enforcement officers regularly work overtime — special details, court appearances, event security, and mandatory holdovers. 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 how much you save.
Your Police Officer Overtime Tax Calculator
Pre-filled with typical values for police officers. Adjust to match your actual earnings.
Your Annual Tax Savings
Tax Notes for Police Officers
- Police officers are FLSA-covered employees under Section 207(k) — qualified overtime premium beyond the applicable 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 all overtime earnings — the deduction covers federal income tax only.
- Off-duty details (traffic control, security at events) paid through the department as overtime qualify for the deduction.
- Court overtime — appearing as a witness on your day off — counts as overtime if compensated at overtime rates and exceeds the weekly threshold.
- New York police officers often have significant overtime earnings — NYPD officers' overtime is a major component of total compensation.
Three Calculation Examples for Police Officers
Moderate OT — Patrol Officer
A patrol officer working 8 hours of overtime per week at 1.5× rate ($45/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 — Detective/Sergeant
A detective or sergeant working 12 hours of overtime per week at 1.5× rate ($52.50/hr OT). Annual overtime pay: $31,500 — saving approximately $6,900 at the 22% bracket.
Heavy OT — Senior Officer
A senior officer or lieutenant working 16 hours of overtime per week at 1.5× rate ($63/hr OT). Annual overtime pay: $50,400 — over $11,000 in federal tax savings.
Frequently Asked Questions
Does police overtime qualify for the OBBBA deduction?
Qualified overtime compensation from overtime hours worked by W-2 law enforcement officers beyond the FLSA threshold 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. This includes regular patrol overtime, mandatory holdovers, special details, and court appearances compensated at overtime rates.
What about off-duty detail pay?
Off-duty details (traffic control, event security, construction details) qualify if they are paid through your department as overtime compensation at 1.5× or higher. If paid directly by a private employer as a separate job, they may not qualify — the key is whether it is classified as overtime from your primary law enforcement employer.
Does court overtime count under the OBBBA?
Yes. If you are required to appear in court on your day off and are compensated at overtime rates, that pay qualifies for the deduction. Many departments guarantee a minimum number of overtime hours for court appearances — all of that qualifies.
I work for a federal agency — does this apply to me?
The OBBBA overtime deduction applies to federal employees as well, provided you are a W-2 employee earning overtime compensation. Federal law enforcement officers (FBI, DEA, CBP, Secret Service, etc.) working overtime qualify for the federal income tax deduction on their overtime pay.
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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