Qualified Overtime Compensation From More Than One Employer Worksheet — Keep for Your Records

1 (a) Name of employer (b) Qualified overtime reported on Form W-2, box 1 A B C D E 2 Add the amounts from lines 1A through 1E, column (b), and enter this amount on Schedule 1-A, line 14a

Line 14b.

The amount on Form 1099-NEC, box 1, or Form 1099-MISC, box 3, is your nonemployee compensation or other income, including your compensation and other income plus any qualified overtime compensation. Enter on Line 14b only the qualified overtime compensation amount that is included in Form 1099-NEC, box 1, or Form 1099-MISC, box 3. Do not enter the total amount from Form 1099-NEC, box 1, or Form 1099-MISC, box 3. See Determining the amount of qualified overtime compensation for 2025 , earlier, to figure the amount to enter on Schedule 1-A, line 14b. Keep a copy of any document you relied on to support your calculation of qualified overtime compensation.

If you and/or your spouse received qualified overtime compensation from more than one payor in 2025, complete the Qualified Overtime Compensation From More Than One Payor Worksheet.