Tie-out tool / Double time
Is double time qualified overtime for Code TT?
Partly. Only the half-time premium the FLSA requires counts, and only for hours worked over 40 in the workweek. The rest of the double-time premium is not qualified overtime.
The IRS example
An employee works 50 hours at $20 an hour, and the employer pays double time for the 10 overtime hours.
| Piece | Amount | In Code TT? |
|---|---|---|
| Straight time for the 10 hours (10 x $20) | $200.00 | No |
| Half-time premium the FLSA requires (10 x $10) | $100.00 | Yes |
| Extra premium above time-and-a-half (10 x $10) | $100.00 | No |
| Double-time pay on the register | $400.00 |
If an employer pays more overtime pay than required by the FLSA (e.g., “double time” pay that is twice the employee’s regular rate of pay), only the amount minimally necessary to satisfy 29 USC § 207 is qualified overtime compensation for purposes of the tax deduction.
Double time on hours that are not over 40
Double time paid for a Sunday, a holiday, or a long day in a week with 40 or fewer hours worked has no qualified part at all. The FLSA does not require overtime pay for work on Saturdays, Sundays, holidays or days of rest as such; it looks only at hours worked over 40 in the workweek. (DOL Fact Sheet #23)
Do the whole year from a file
Drop a timesheet CSV, paste the register overtime totals, and get a worksheet per employee with the reason for every difference.
Open the tie-out toolRuns in your browser. Payroll data is never uploaded.
Questions
How much of double time goes in box 12 code TT?
For hours worked over 40 in the workweek: half the regular rate per hour. In the IRS example that is $100 out of $400.
Does California double time count?
Only to the extent the hours are over 40 worked in the workweek, and only the half-time part. See the California page.
Sources
- IRS Fact Sheet FS-2026-13, qualified overtime questions and answers (August 2026)
- U.S. Department of Labor, Fact Sheet #23: Overtime Pay Requirements of the FLSA
Fetched 2026-11-10. Regulation text was checked against the federal annual edition; links open the current online version.
Updated 2026-11-10. Tickfoot is an information tool, not tax, legal or professional advice.