IRS updates FAQs on qualified overtime deduction

from the IRS

WASHINGTON — The Internal Revenue Service today updated frequently asked questions about the deductions for qualified overtime compensation.

The frequently asked questions are incorporated into this news release by reference.

The updated FAQs are available in Fact Sheet FS-2026-13 which revised FS-2026-01, issued in January 2026.

More information about reliance is available on IRS.gov.