Only the FLSA half-premium belongs in Code TT. Payroll exports put the whole time-and-a-half there.
| Correct Box 12 Code TT per employee | — | $ |
|---|---|---|
| What your export writes into Box 12 | — | $ |
| Overstatement per W-2 | — | $ |
| Overstatement across the payroll | — | $ |
| State-only premium correctly excluded | — | $ |
| Deduction the employee may actually take | — | $ |
| Deduction overclaimed from the wrong W-2 | — | $ |
| IRC 6721 + 6722 exposure | — | $ |
This page is the working piece. The full pack has everything below.
Only the FLSA half-premium belongs in Code TT. Payroll exports put the whole time-and-a-half there.
$340 under IRC 6721 plus $340 under IRC 6722 per wrong W-2 — $16,320 across 24 employees.
Buy the full version — $60It takes your regular rate, the hours over 40 in a workweek, and any state-only daily overtime hours, and returns the figure that belongs in 2026 Form W-2 Box 12 Code TT: the one-half FLSA premium. It then shows what a payroll export writes there instead, the dollar gap per W-2, and the IRC 6721 and 6722 penalty exposure on that gap.
US payroll administrators, bookkeepers and controllers who run weekly payroll for non-exempt hourly staff — restaurant groups, manufacturing plants, clinics, contractors. It matters most in California, Alaska, Nevada and Colorado, where daily overtime is paid but is not FLSA-required, so it does not belong in Code TT.
Free overtime calculators total gross overtime pay, which is the number you must not report. Chatbots answer with the full time-and-a-half and rarely separate state daily overtime from FLSA overtime. Neither applies the $12,500 cap, the $100-per-$1,000 phaseout above $150,000, or the doubled 6721 plus 6722 penalty on the same wrong form.
Every calculation is free and unlimited, in the popup and on the web page: correct Code TT, overstatement, deduction after phaseout, penalty exposure. The $60 key adds a different thing, not more of the same — a .csv export of the per-employee audit you keep in the payroll file, and a browser alarm before the 2027-02-01 furnish date.
For returns required to be filed in 2026 the top-tier penalty is $340 per information return under IRC 6721, and a separate $340 per payee statement under IRC 6722. A 24-employee payroll with the wrong Box 12 figure on every W-2 carries $16,320 of exposure, against $60 once for the key.
One question, answered by the person who built it. Your email only if you want the answer sent.