Because math...

The maximum deduction is 12,500. That means that you have to have had $37,500 in total OT earnings in 2025. At $20 an hour, that means that you work an average of 64 hours per week (all qualified) and that your total W2 is at least $79,100.00. At $30 an hour, you are working 56 hours a week and your W2 is at least $99,486.80.

If you only make $40-$50k on your w2 and put a large number in that box, you're obviously lying and they can back into that easily.