在总统特朗普的“大而美”法案中，除了上一篇文章提到的小费免税政策，还有一个加班免税政策。当然，在老板那一边也是不会有任何改变，照样需要扣起工人税和收入税。但在工人层面，报税的时候又多了一个加班收入抵免。目前只有联邦政府有这个福利，州政府方面暂且没有消息。
注意！因为W2上面只有显示Tips，不会显示overtime的工资，所以具体如何操作暂且不明确，后续有新消息会通知大家。
已知要求
单身报税：最多扣除$12,500的加班工资；已婚报税：最多扣除$25,000
单身收入超过$150,000或已婚收入超过$300,000，税额减免将会逐步减少
有效年份：2025-2028税单
减免对象：“加班部分”指的是你加班所获得的额外工资，而不是全部加班工资（比如1.5倍里的0.5倍才算加班部分）
不需要符合itemized deduction，这是在标准免税额之前的减免
举个例子 陈大虾先生是单身报税，正常时薪是$20/小时，加班时薪（1.5倍）是$30/小时。陈大虾总共加班了100个小时，那么他的加班收入就是$3,000（100小时 x $30/小时）。在这$3,000里，（$20 x 100小时）$2,000虽然是加班工资的一部分，但仍属于正常工资，不符合减免；而剩下的$1,000 ($10 x 100小时）则属于加班部分的工资，符合加班免税政策的要求。所以，陈大虾的加班收入免税额为$1,000。
In President Trump’s “Big and Beautiful” tax plan, in addition to the previously mentioned tip tax exemption, there is also an overtime tax exemption. Of course, from the employer’s side, nothing will change—they still need to withhold payroll tax and income tax from workers. But for workers, when filing taxes, there will be an additional overtime income deduction. Currently, this benefit only applies at the federal level; there is no news from the state level yet.
Important Note: Since the W-2 only shows tips but does not list overtime wages separately, the exact filing procedure is not yet clear. Updates will be provided once there is new information.
Known Requirements:
- Single filers: up to $12,500 of overtime wages deductible; Married filers: up to $25,000
- Phase-out starts if income exceeds $150,000 (single) or $300,000 (married)
- Effective years: 2025–2028 tax returns
- Eligible deduction: only the overtime portion of wages, not the full overtime pay (for example, in 1.5x overtime pay, only the extra 0.5x portion counts)
- No need to itemize deductions—this is taken before the standard deduction
Example:
Mr. Chen is a single filer. His regular hourly wage is $20, and his overtime rate (1.5x) is $30. He worked 100 overtime hours, earning $3,000 (100 × $30). Of this, $2,000 (100 × $20) is still considered regular wages and does not qualify for the deduction. The remaining $1,000 (100 × $10) is the true overtime portion and qualifies under the overtime exemption. Therefore, Mr. Chen’s tax-exempt overtime income is $1,000.