W-2 code TT: Double time
Short answer: Only the FLSA minimum premium is qualified overtime. If you pay double time, code TT is still 0.5 × the regular rate × hours over 40; the extra half you pay on top is ordinary wages.
Example
An employee earns $20 an hour, works 50 hours and is paid double time for the 10 overtime hours: $400 of overtime pay. The FLSA required $300 ($200 straight time plus a $100 premium), so code TT is $100. This is the IRS's own example (FS-2026-13 Q16).
An employee earns $20 an hour, works 50 hours and is paid double time for the 10 overtime hours: $400 of overtime pay. The FLSA required $300 ($200 straight time plus a $100 premium), so code TT is $100. This is the IRS's own example (FS-2026-13 Q16).
The rules
- Overtime paid above what 29 USC 207 requires is not qualified overtime compensation (FS-2026-13 Q16).
- Work out the regular rate first: bonuses and differentials still raise it.
- Enter straight-time pay for all hours in the calculator, not the double-time pay.
Work it out for your payroll
The free code TT calculator does this per workweek for one employee or a whole payroll CSV, with bonuses spread back and weeks split by pay date. It runs in your browser.
The free code TT calculator does this per workweek for one employee or a whole payroll CSV, with bonuses spread back and weeks split by pay date. It runs in your browser.
Whole payroll, offline? The W-2 Code TT Kit runs every employee in one file with no network access, plus CSV templates, the week-by-week audit trail and a 12-page guide to every rule.
Get the kit ($29, accountants $99)
Get the kit ($29, accountants $99)
Sources
Not tax or legal advice. Facts checked 27 Oct 2026 against the IRS FAQs (FS-2026-13) and the FLSA regulations.
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Other situations
- State daily overtime (California and others)
- Tipped employees
- Salaried non-exempt employees
- Fluctuating workweek
- Nondiscretionary bonuses
- Piece-rate and day-rate pay
- Hospitals (8/80) and police or fire (7(k))
- Public-sector comp time
- Exempt employees and owners
- Weeks paid in the next year
- Fixing a wrong code TT amount (W-2c)