Schedule1ADesk / 2026 Tax & Payroll Guides / Utility Lineman Storm Double-Time (2.0x) vs. FLSA 0.5x W-2 Code TT Rule
Utility Lineman Storm Double-Time (2.0x) vs. FLSA 0.5x W-2 Code TT Rule
How much is the 2026 overtime tax deduction for Electrical Utility Lineman?
At $52/hour working 18 FLSA overtime hours per week for 50 weeks, your gross 1.5x overtime pay is $70,200, and your qualified 0.5x half-time overtime premium (reported in 2026 Form W-2 Box 12, Code TT) is $23,400, saving roughly $2,750 in federal tax.
Under Public Law 119-21 (IRS Schedule 1-A, Part III), the 2026 "No Tax on Overtime" deduction applies strictly to the FLSA-required 0.5x half-time premium portion of time-and-a-half pay for hours worked over 40 in a workweek. For 2026, your employer must report this exact 0.5x amount in Form W-2, Box 12, Code TT.
Open Pre-Filled $52/hr (18 OT Hrs/Wk) Schedule 1-A PDF Worksheet
2026 Paystub-to-W-2 Box 12 Code TT Breakdown (Electrical Utility Lineman)
| Overtime Pay Component | Weekly Amount (18 OT Hrs) | Annual Amount (50 Weeks) | 2026 Tax Treatment |
|---|---|---|---|
| Regular Base Rate (1.0x Straight-Time Portion) | $936 ($52/hr x 18h) | $46,800 | Taxed as normal W-2 Box 1 wages (Excluded from Code TT) |
| FLSA Half-Time Premium (0.5x Multiplier) | $468 ($26.00/hr x 18h) | $23,400 | Reported in W-2 Box 12 Code TT · Deductible on Schedule 1-A |
| Total Time-and-a-Half Overtime Pay (1.5x) | $1,404 ($78.00/hr x 18h) | $70,200 | Subject to normal 7.65% FICA (Social Security & Medicare) |
| Allowed Schedule 1-A Part III Deduction | N/A | $12,500 (Single Cap $12,500 / MFJ $25,000) | Saves ~$2,750/yr in the 22% federal bracket |
Frequently Asked Questions
Why is my W-2 Box 12 Code TT only one-third of my total 1.5x overtime pay at $52/hour?
Because the federal FLSA overtime deduction only exempts the 0.5x half-time premium ($26.00/hr) above your regular $52/hr base wage, which equals exactly one-third of your $78.00/hr time-and-a-half pay.
What is the maximum 2026 Schedule 1-A overtime deduction cap?
The maximum deduction is $12,500 for Single and Head of Household filers, and $25,000 for Married Filing Jointly, phasing out above $150,000 ($300,000 MFJ) MAGI.