CAL FIRE
Overtime Tax Deduction Guide
&
Overtime Calculator
One Big Beautiful Bill: Overtime Tax Break for CAL FIRE Firefighters
🔥 CAL FIRE Overtime Premium Deduction Calculator (2025)
Estimates the federal overtime deduction based on the premium portion of FLSA 7(k) overtime (typical threshold: 212 hours per 28-day period), then applies the annual cap and MAGI phaseout rules for 2025--2028.
🚒 Inputs
Enter either (A) your total hours per 28-day period or (B) your known FLSA-qualifying overtime hours. If you choose option (B), enter your total qualifying hours for the year.
Example: 264 total hours → 264 − 212 = 52 qualifying hours for that period.
Enter the total of all hours above the FLSA threshold across the year. Example: 52 qualifying hours per period × 13 periods = 676.
Used to apply the income phaseout rules (2025--2028).
📌 Results
This shows (1) your premium rate, (2) qualifying hours per period (if applicable), 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 (Per Period): Use this if you know total hours each 28-day period.
Qualifying Hours (period) = Total Hours − 212Option B (Year Total): Use this if you already know your total qualifying hours for the year.
Enter your total annual qualifying hours directly in the calculator.
🚒 Threshold Reminder
• Standard FLSA firefighter threshold: 212 hours per 28-day period
• Only hours above 212 count as FLSA overtime
⚖️
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 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