Check a W-2 box 12 Code TT amount

What Code TT reports

Beginning in 2026, employers generally report total qualified overtime compensation on Form W-2 in box 12 using Code TT. The IRS says that reported total can be larger than the amount ultimately deductible because the tax return still applies its own limitations. Treat Code TT as a reporting input, not an automatic deduction. See IRS FS-2026-13 questions 10 and 12 and the 2026 W-2 instructions.

When a W-2c enters the process

IRS FS-2026-13 questions 11, 22, and 23 say an employer that discovers an error in box 12 Code TT must file Form W-2c with the Social Security Administration and furnish the corrected form to the employee as soon as possible.

For an omitted or understated amount, the employee must request Form W-2c from the employer. If the employer will not or cannot provide it, the employee may not use the omitted amount, and Form 4852 is not a substitute for this purpose. This worksheet can flag a difference worth asking about. It cannot establish that payroll made an error.

A practical correction checklist

1. Confirm that you are reading box 12 Code TT and copy the reported amount into the worksheet.
2. Rebuild only workweeks that fit the ordinary FLSA time-and-a-half method. Keep the pay statements and time records behind every row.
3. Export the CSV, review the payroll inquiry draft, and send the records to your employer through its normal payroll channel.
4. If payroll confirms a reporting error, request the employer-issued W-2c and retain it with your tax records.
5. Do not add an amount above Code TT from your worksheet alone or substitute Form 4852 for the employer correction under the current IRS guidance.
6. If payroll disagrees or alternative overtime rules apply, ask a qualified payroll, tax, or legal professional to review the underlying facts.

Why the regular rate matters

The regular rate is not always the hourly figure printed beside a shift. DOL Fact Sheet 56A generally calculates it from included workweek compensation divided by hours worked and explains that nondiscretionary bonuses usually belong in the regular rate while some payments are excluded. If your pay includes multiple rates or bonuses, ask payroll to provide the FLSA regular rate used for each workweek. Use the simple rows only when the ordinary time-and-a-half method fits your facts.

The final deduction is a separate calculation

Even a correct Code TT amount does not settle the Schedule 1-A result. Filing status, valid Social Security number requirements, the annual cap, modified adjusted gross income phaseout, and other eligibility rules remain separate. Return to the qualified overtime compensation guide and calculator for that broader estimate.

Limits to check before filing

These limits come from the current IRS qualified overtime guidance and the 2026 W-2 instructions.

Method and privacy

The tool uses one pure formula for each valid row, rounds to cents, then compares the sum with the amount you enter from the form. Automated checks cover valid, missing, negative, matching, underreported, overreported, tolerance-boundary, and multi-rate examples. No analytics, account, cookie, storage API, or network request receives worksheet values.