오버타임 세금보고 - ASK미국

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z**fandel0**** 님 답변 답변일 2/11/2026 3:14:09 PM

[When does the “No Tax on Overtime” deduction start?

The “no tax on overtime” deduction is retroactively effective on January 1, 2025.

So, if you qualify, you can claim the deduction for the first time
on your federal income tax return for the 2025 tax year
(which you’ll file in 2026).

All qualified overtime pay earned from January 1 to December 31, 2025,
can be used to calculate the deduction for the 2025 tax year.]

s**rnoffsan16**** 님 답변 답변일 2/11/2026 3:18:04 PM

[What is “qualified overtime” for purposes of the overtime deduction?

You can only claim the overtime deduction
for “qualified overtime compensation,”
which is overtime pay required under the FLSA
that’s in excess of your regular rate of pay.

According to the IRS,
this is the “half” portion of the “time-and-a-half” pay required by the FLSA.
This amount is also called the “overtime premium,”
and it’s equal to 50% of your regular hourly pay
if you’re paid time-and-a-half for overtime.

For example, suppose you’re normally paid $20 per hour,
but you receive $30 per hour for any overtime worked ($20 x 1.5 = $30).

If you work extra hours, you can only deduct $10 of the $30 you receive
for those hours ($20 x 0.5 = $10),
since that’s the amount in excess of your regular pay (the overtime premium)."]

s**rnoffsan16**** 님 답변 답변일 2/11/2026 4:05:29 PM

[Section 225(c)(1) defines
“qualified overtime compensation” :

이는 해당 개인이 고용된 시점의 정규 시급을 초과하는 금액

as overtime compensation paid to an individual
required under 29 USC § 207

that is in excess of the regular rate
at which the individual is employed.

https://www.irs.gov/newsroom/questions-and-answers-about-
the-new-deduction-for-qualified-overtime-compensation

*** it’s equal to 50% of your regular hourly pay
if you’re paid time-and-a-half for overtime.***

“qualified overtime compensation”
적격 초과근무 수당이란 공정근로기준법(FLSA) 제7조에 따라
주 40시간을 초과하여 근무한 시간에 대한 임금 중
수당 부분(일반적으로 "시간당 1.5배"의 "절반")을 말하며

통상 임금이 아닌
이 '초과 금액'만 새로운 연방 세금 공제
new federal tax deduction 대상이 됩니다.]

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