Public change record
Rule and Calculator Changelog
A dated record of source changes, calculation behavior, affected estimates, and clear recommendations to recalculate.
What a material entry records
- Scope
The affected rule, engine, page, or output. - Evidence
The official source and review status. - Difference
The prior behavior and corrected behavior. - Action
Whether an earlier estimate should be recalculated.
Copy-only changes can be grouped. A calculation correction is never hidden inside a general redesign note.
· Rule baseline
FS-2026-13 becomes the current deduction source
- Affected
- Federal and California general overtime, regular-rate explanations, qualified overtime compensation, 2025 Schedule 1-A, and 2026 reporting guidance.
- Sources
- IRS FS-2026-13, 2025 Schedule 1-A and Form 1040 instructions, IRS Publication 505 (2026), DOL Fact Sheets #56A/#56C, California DIR overtime material, and the California FTB conformity summary. See the dated register.
- Source replaced
- The earlier IRS question-and-answer page is retained only as provenance because the IRS marks it as replaced by FS-2026-13.
- Engine behavior
- Gross pay, paid premium, FLSA-qualified premium, and deduction remain separate. The same hour is not stacked under overlapping California thresholds, and state-only or contractual premium above the federal minimum is not automatically qualified.
- Tax boundaries
- MAGI exactly at the threshold does not trigger a reduction. California tax savings are not inferred from the federal deduction. The 2025 path follows the reviewed Schedule 1-A method; the 2026 path remains an estimate against current IRS guidance and reporting references.
- Review status
- Official sources were reviewed August 27, 2026. No independent payroll, wage-and-hour, or federal tax reviewer is named for this entry; source review is not independent professional approval.
Recalculate when an older estimate used a replaced rule. Recheck estimates that treated all double-time as qualified, counted California-only daily overtime as federally qualified before 40 weekly hours, rounded MAGI excess upward, or inferred a California tax saving.
Report a correction
The Editorial and Corrections Policy explains the process. Reports can use the public channel in Terms and Legal Notices. Include a public source and the displayed rule version when possible; never send pay records, tax documents, or sensitive calculator inputs.