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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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