W-2 code TT: Hospitals (8/80) and police or fire (7(k))
Short answer: When overtime is computed under another FLSA method, such as the hospital 8/80 system or a 7(k) work period for police and fire, code TT is the overtime premium actually paid under that method. Don't recompute it on a 40-hour week.
Example
A nurse on 8/80 works 9 hours one day and 76 hours in the 14 days: one overtime hour under 7(j). The premium actually paid for that hour (half the regular rate) is code TT. Recomputing on weekly 40 hours would give a different number, and the IRS says not to.
A nurse on 8/80 works 9 hours one day and 76 hours in the 14 days: one overtime hour under 7(j). The premium actually paid for that hour (half the regular rate) is code TT. Recomputing on weekly 40 hours would give a different number, and the IRS says not to.
The rules
- Use the overtime premium actually paid in compliance with the provision, not a 207(a) recalculation (FS-2026-13 Q17).
- Leave these employees out of the calculator CSV and take the premium from payroll.
- Public-sector comp time has its own rule: see comp time.
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.
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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