IRS updates frequently asked questions for the deduction for qualified overtime compensation

06 August 2026

The IRS on August 6, 2026, issued updated frequently asked questions (FS-2026-13) with some clarifications on the deduction for qualified overtime compensation created by the "One Big Beautiful Bill Act" and applicable to the 2025 through 2028 tax years. A Tax Alert is forthcoming.

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Published by NTD’s Tax Technical Knowledge Services group; Chris DeZinno, legal editor

Document ID: 2026-1686

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