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CPA Practice Advisor · Oct 13, 2026
When Box 12, Code TT Will Not Tie to the Payroll Register
Tax Brief summary and classification of the original reporting.
Bottom Line
💡 When Box 12, Code TT Will Not Tie to the Payroll Register. Worth reviewing for potential client impact.
Summary
The register totals what the employer paid for overtime. Code TT reports what section 7 of the Fair Labor Standards Act required, and only the half of it. Ten reasons the two numbers differ, with the size of each.
Classification
Category: fyiPriority: importantReason: Contains 'overtime' - significant update
Applies To
payroll
Affected Groups
Payroll/employment tax specialists
Related Topics
Original Source
We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.
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