No Tax on Overtime for Firefighters (2026)
Firefighters on 24-hour shifts and 7(k) work periods can deduct the premium their department pays. You can deduct the overtime premium (the “half” of time-and-a-half) up to $12,500, or $25,000 if married filing jointly. For 2026, use the code TT amount on your W-2.
- Cap $12,500 · joint $25,000
- W-2 box 12 code TT
Special rule: Fire protection on a section 7(k) work period: the IRS counts the premium paid under that method (FS-2026-13, Q17).
Overtime calculator for firefighters
Private: runs in your browserEstimate of federal income tax only. Not tax advice.
Example: firefighter
- Firefighter, $32/hour, 400 overtime hours, married filing jointly, $150,000 incomePremium: 0.5 × $32 × 400 hours = $6,400.Deduct $6,400 · save about $1,408 in federal tax
Planning estimate from pay and hours. Your 2026 deduction uses the code TT amount on your W-2.
What firefighters should know
- Long 24/48 schedules often mean a lot of FLSA overtime, but only the premium counts.
- Comp time counts when it’s paid out, not when it’s earned.
- Check code TT on your W-2. That’s the amount for 2026.
- Only overtime the federal FLSA requires counts. Extra pay from state law or a contract alone doesn’t.
Firefighters: FAQ
Do firefighters qualify?
Yes, if they’re FLSA overtime-eligible. Departments using 7(k) work periods report the premium they actually paid.
Does Kelly-day or scheduled overtime count?
The part your department pays as FLSA overtime premium counts. Code TT shows it.
What if my spouse also works overtime?
On a joint return the cap is $25,000 for both of you together.
How much overtime can firefighters deduct?
Up to $12,500 of qualified overtime, or $25,000 on a joint return, for 2025 through 2028. It shrinks above $150,000 of income ($300,000 joint).
Does this lower Social Security or Medicare?
No. It only lowers federal income tax. State tax depends on your state.
Related tools and guides
- Police OfficersSpecial FLSA rules apply. See what counts.
- EMTs and ParamedicsHourly overtime premium, code TT.
- Government Employees (Comp Time)Special FLSA rules apply. See what counts.
- No tax on overtime calculatorW-2 code TT or an hours estimate, cap, phase-out and tax saved.
- W-2 box 12 code TTWhat code TT means, and what to do if it is missing or wrong.
- Double time and state overtimeDouble time, daily overtime, contracts: what counts.
- No tax on overtime by jobNurses, police, firefighters, drivers and more.