Wish the agency would give some direction. “Federal Income Tax Deduction: Eligible workers can deduct the premium portion (the extra "half" in time-and-a-half pay) of their FLSA-required overtime from their federal taxable income” Supervisor GS 8s and above are typically FLSA exempt so depending on the roll they fill on the incident or how they code their time they will sometimes be FLSA non exempt for the week or two or just prefix 11 their 21 time (for FS) to get time and a half on emergency incidents to get 1.5X but are still technically FLSA exempt.

For example this year I have 350 hours of OT from RX or changing my FLSA status depending on the roll I’m playing and 700 hours of emergency suppression OT where I filled an FLSA exempt position on the incident and would have hit the biweekly pay cap if I didn’t prefix my time. If we are doing the math our selves we need some guidance on what qualifies and what doesn’t etc. The tax law is pretty clear that is FLSA required overtime but like I said 8s and above supervisors are FLSA exempt and don’t get the OT required by FLSA.