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

1 (a) Payor’s name (b) Qualified overtime reported on Form 1099-NEC, box 1, or Form 1099-MISC, box 3 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 14b

Line 18.

If the amount on line 18 is zero or less, your deduction for your qualified overtime compensation is not reduced. Skip lines 19 and 20 and enter the amount from Schedule 1-A, line 15, on Schedule 1-A, line 21.

For more information on the qualified overtime deduction, see Notice 2025-69 .