AMR EMT & Paramedic
Overtime Tax Deduction Guide &
Overtime Calculator
Estimate how much of your overtime premium may be deductible on your federal taxes.
Built for AMR EMTs and Paramedics working 12s, 24s, holdovers, and extra shifts.
What this tool does:
- Calculates the premium-only portion of qualifying overtime
- Applies annual deduction caps and income phaseouts
- Helps you see if the overtime rule is worth paying attention to
⚠️ This is a planning estimate — not payroll, not tax advice, and not a guarantee.
🚑 AMR EMT & Paramedic Overtime FAQ & Eligibility Guide
Clear answers to the most common AMR EMT & Paramedic questions about the federal overtime deduction -- plus a quick decision tree to see if the calculator applies to you.
❓ Frequently Asked Questions
Real AMR scenarios: 12s, 24s, forced holdovers, and extra shifts.
1 Is this extra money in my paycheck? ▾
No. This does not change your paycheck.
This is a federal tax deduction you may claim when filing -- not extra pay.
2 What overtime counts? ▾
Generally, overtime tied to federal rules (often hours over 40/week).
3 What part is deductible? ▾
Only the overtime premium.
Example: $25/hr → $37.50/hr OT = $12.50 premium portion.
4 Do forced holdovers count? ▾
They can, if they push you into federal overtime.
5 Is there an income limit? ▾
Yes. High income can reduce or eliminate the deduction.
- Single/HOH: $150k--$400k phaseout
- Married Joint: $300k--$550k phaseout
🚦 Does This Apply to Me?
Answer YES or NO and follow the steps.
The calculator is worth using to estimate your potential deduction.
🚑 AMR EMT & Paramedic Overtime Deduction Calculator (2025)
Estimates the federal overtime deduction for 2025--2028 based on the premium portion of qualifying overtime (typically FLSA overtime). Then applies the annual cap and MAGI phaseout rules you provided.
🩺 Inputs
Enter your rates, then choose how you want to enter your overtime hours. If you already know your qualifying overtime hours for the year, pick option (B) and enter the annual total.
Example: 48 total hours/week → 8 hours over 40.
If you took unpaid leave, adjust this.
Most W-2 hourly roles use 40 hours/week for FLSA overtime.
Enter the total overtime hours you believe qualify federally for the year. (This tool does not try to separate daily California-only overtime.)
Used to apply the income phaseout rules (2025--2028).
📌 Results
This shows (1) your premium rate, (2) your qualifying overtime hours (weekly mode shows OT/week), and (3) your estimated allowable overtime deduction after the annual cap and MAGI phaseout rules.
Deduction after annual cap: $0.00
Phaseout rule used: reduce deduction by $100 for every $1,000 MAGI above the full-benefit threshold (2025--2028 guidance provided).
Option A (Weekly):
Qualifying OT (week) = max(0, Total Hours − Weekly Threshold)Option B (Annual total):
If you already know the annual total qualifying OT hours (from payroll records), enter that number directly.
California note: California daily overtime/double time can be different than federal overtime. This calculator estimates the federal overtime premium concept only.
⚖️
Legal Disclaimer (California)
Important: informational tool only • not tax advice • no engagement created
▾
Informational and educational purposes only.
This calculator is provided for general informational and educational purposes only.
It is intended to help illustrate how a federal overtime premium deduction may work under current guidance.
It does not constitute tax advice, legal advice, accounting advice, or any other professional advice.
No professional relationship created.
Use of this calculator does not create a client, advisory, fiduciary, or professional
relationship with Tandy Consulting Inc. We are not engaged to provide services
to you by virtue of your use of this tool. No engagement exists unless and until a written agreement is executed.
Estimates only -- accuracy not guaranteed.
The results generated by this calculator are estimates only and may not be accurate, complete,
or applicable to your specific situation. Results depend on user input and on assumptions, interpretations,
payroll classifications, employer reporting practices, federal guidance, state law differences, and future
legislative or IRS changes -- many of which are outside of our control.
User responsibility.
You are solely responsible for verifying all inputs and determining applicability, including:
- Confirming how your employer classifies and reports overtime
- Verifying qualifying overtime hours and pay rates from your records
- Reviewing official IRS guidance and applicable federal and state rules
- Determining whether and how any deduction applies to your tax return
Federal and state differences.
This calculator addresses federal tax concepts only unless expressly stated otherwise.
California tax law may differ and may not conform to federal provisions. State tax outcomes are not reflected.
To the fullest extent permitted under California law, Tandy Consulting Inc. disclaims all liability for any direct, indirect, incidental, consequential, special, punitive, or financial damages arising out of or related to the use of, or reliance on, this calculator and its results.
Use of this calculator is entirely at your own risk.
Consult a qualified professional before acting.
Before taking any action or filing any return, consult with a qualified tax professional who can review your
specific facts, income level, filing status, and applicable rules.
Accessibility note: This accordion supports keyboard navigation (Tab + Enter/Space).
Ready to get started?
You're one click away from the best tax return of your life! Want to file while waiting for AMR to arrive, you can do that. Can't sleep file from the lazy boy. Start the process anytime by clicking the link below.
Share Us:
Follow Us:
Disclaimer: The information on this website is for informational and educational purposes only and should not be considered legal, tax, or accounting advice. Laws and regulations— including IRS rules and California conformity provisions—are subject to change, and guidance may evolve after publication. No guarantee is made regarding the accuracy or completeness of the content. Reading this website does not create a client relationship with Tandy Consulting Inc. For advice specific to your situation, please consult a qualified professional. ©2025 Tandy Consulting In. All rights reserved