ABOUT · METHODOLOGY
Built to match the form, not the headlines.
notaxonovertimecalc.com is an independent, free educational tool for the federal qualified overtime deduction (IRC §225, tax years 2025-2028). Our standard is simple: every number this site produces should be reproducible from an IRS document.
Methodology.
- •The math mirrors Schedule 1-A, Part III. Premium isolation (÷3 for time-and-a-half, ÷4 for double-time per Notice 2025-69), the $12,500/$25,000 caps, and the phase-out implemented exactly as the form instructs: divide the MAGI excess by $1,000, round down, multiply by $100.
- •The engine is tested against IRS worked examples. An automated test suite checks our results against Notice 2025-69 Examples 2, 4, and 5, the Schedule 1-A rounding rule, and published phase-out endpoints before any update ships.
- •Tax figures come from the revenue procedures, not aggregators. 2025 figures from Rev. Proc. 2024-40 (with OBBBA's amended standard deductions); 2026 from Rev. Proc. 2025-32. We verify against the IRS PDFs directly. During our checks we caught a major reference site publishing a wrong 2026 Head-of-Household bracket figure.
- •Savings estimates are labeled estimates. The savings model assumes W-2 wages and the standard deduction (taxable income ≈ MAGI − standard deduction). Itemized deductions, other income, and credits will shift your exact outcome.
- •Unresolved questions stay visible. Where guidance is genuinely open (the qualifying-surviving-spouse cap, DC's dispute, 2027 projections) we say so on the page instead of guessing silently. See updates.
Primary sources we build from.
- 26 U.S. Code §225 (via Cornell LII)
- IRS Notice 2025-69
- Schedule 1-A (Form 1040)
- IRS FS-2026-01
- Rev. Proc. 2025-32 (2026 inflation adjustments)
- General Instructions for Forms W-2 and W-3
- U.S. DOL: FLSA overtime
Who runs this site.
Content and the calculation engine are researched, built, and maintained by the NoTaxOnOvertimeCalc Team. We are not a tax preparation firm, we don't sell tax software, and the calculator is free with no sign-up. This site is not affiliated with the IRS or any government agency. We also build the Coast FIRE calculator, a free tool for working out how much you need invested today for compound growth to fund your retirement.
Corrections.
Found a number that doesn't match an IRS source? Email [email protected] with the source and we'll verify and fix it. Corrections are logged on the updates page.
The obvious disclaimer.
Everything here is an educational estimate, not tax, legal, or financial advice. Your actual tax outcome depends on your complete return. For decisions that matter, work with a qualified tax professional. Full disclaimer.