Overtime Laws in Utah 2026: Pay Rates, Exemptions & Tax Deduction (2026)
⚠️Informational only — not legal or tax advice.
Guide for Utah overtime laws 2026
Last verified: March 3, 2026
Next scheduled review: June 3, 2026
Table of Contents
- Utah Overtime Laws at a Glance (2026)
- Does Utah Have Its Own Overtime Law?
- How Overtime Pay Is Calculated in Utah
- Who Is Exempt from Overtime in Utah?
- Overtime Tax Deduction: “No Tax on Overtime” (2025–2028)
- Can an Employer Require Overtime in Utah?
- Industry-Specific Overtime Rules in Utah
- How to File an Overtime Wage Complaint in Utah
- Penalties for Overtime Violations in Utah
- Utah Overtime Law Updates (2025–2026)
- Frequently Asked Questions
- Sources and Verification
Utah Overtime Laws at a Glance (2026)
| Utah Overtime Law Overview (2026) | |
|---|---|
| Item | Details |
| Overtime threshold | 40 hours per workweek |
| Overtime pay rate | 1.5× regular rate of pay |
| Double time | No — not required under federal or Utah law |
| Daily overtime | No — weekly calculation only |
| State minimum wage (2026) | $7.25/hour (equal to federal minimum) |
| Exempt salary threshold (2026) | Federal: $684/week ($35,568/year) |
| State enforcement agency | Utah Labor Commission — Antidiscrimination and Labor Division |
| Federal enforcement | U.S. DOL Wage and Hour Division |
| Overtime tax deduction (federal) | Up to $12,500/year (2025–2028) — FLSA-covered workers |
| Statute of limitations | 2 years FLSA (3 years if willful) |
Governing law: Fair Labor Standards Act, 29 U.S.C. § 207; Utah Code Ann. § 63A-17-502 (state employees only)
Last verified: March 3, 2026
Does Utah Have Its Own Overtime Law?
Utah does not have a state overtime statute that applies to private-sector employees. As confirmed by the Utah Labor Commission, “The State of Utah has no overtime law.” Overtime for private-sector workers in Utah is governed entirely by the federal Fair Labor Standards Act (FLSA).
Under the FLSA, nonexempt employees must receive overtime pay at 1.5 times their regular rate of pay for all hours worked over 40 in a workweek.
State provisions for public-sector employees:
Utah has enacted two statutes that address overtime for government employees, but these do not create overtime rights beyond the FLSA:
- Utah Code Ann. § 34-30-8 — addresses overtime obligations for state, county, and municipal employers, reaffirming the federal 40-hour workweek standard effective May 1, 2024.
- Utah Code Ann. § 63A-17-502 — establishes specific overtime policies for state executive branch employees, including approval requirements, compensatory time options, and recordkeeping obligations. The statute explicitly states that the state’s overtime policy is “adopted and incorporated from the Fair Labor Standards Act of 1938, 29 U.S.C. 201, et seq.” (Utah Admin. Code R477-8-4).
Neither provision expands overtime rights for private-sector employees beyond the FLSA. The FLSA remains the governing law for all private-sector workers in Utah.
Federal statute: Fair Labor Standards Act, 29 U.S.C. § 207
U.S. DOL Overtime Page: https://www.dol.gov/agencies/whd/overtime
Utah Labor Commission — Wage Claim Unit: https://laborcommission.utah.gov/divisions/utah-antidiscrimination-and-labor-uald/wage-claim/
How Overtime Pay Is Calculated in Utah
What Is a “Workweek”?
Under the FLSA, a workweek is a fixed, regularly recurring period of 168 consecutive hours (seven consecutive 24-hour periods). A workweek does not have to start on Monday or align with a calendar week — the employer may designate any day and time as the start of the workweek.
Each workweek stands alone. An employer cannot average hours across two or more workweeks to avoid overtime. If an employee works 50 hours in one week and 30 hours the next, overtime is owed for the first week regardless of the second week’s total.
Source: 29 C.F.R. §§ 778.104–778.105
Overtime Pay Rate
Under the FLSA, nonexempt employees in Utah earn:
Time-and-a-half (1.5× regular rate):
- All hours worked over 40 in a workweek
Utah does not require daily overtime or double-time pay. Working more than 8 hours in a single day does not trigger overtime unless the total workweek hours exceed 40.
What Counts as the “Regular Rate of Pay”
The regular rate is not always the same as the hourly wage. Under the FLSA (29 C.F.R. § 778.108), the regular rate includes:
- Base hourly rate or salary equivalent
- Non-discretionary bonuses and incentive pay
- Shift differentials
- Commissions
- Piece-rate earnings
The regular rate does not include:
- Discretionary bonuses (e.g., holiday gifts)
- Employer contributions to benefit plans
- Vacation, holiday, or sick pay when no work is performed
Calculation Example
Example — Weekly overtime in Utah:
An employee earns $7.25/hour (Utah minimum wage) and works 48 hours in one workweek:
- Regular pay: 40 hours × $7.25 = $290.00
- Overtime pay: 8 hours × ($7.25 × 1.5) = 8 × $10.88 = $87.04
- Total weekly gross pay: $377.04
For the current Utah minimum wage used in this calculation, see our [Utah Minimum Wage page].
Source: 29 U.S.C. § 207; 29 C.F.R. §§ 778.108–778.122
Who Is Exempt from Overtime in Utah?
Not all employees in Utah are entitled to overtime pay. Certain employees are classified as “exempt” under federal law and therefore not covered by FLSA overtime requirements.
Federal FLSA Exemption Requirements
To be exempt from overtime under the FLSA, an employee must meet all three criteria:
1. Salary basis test: Paid a predetermined, fixed salary each pay period (not hourly)
2. Salary level test: Earn at least $684 per week ($35,568 per year)
3. Duties test: Perform specific job duties in one of these categories:
| Overtime Exemptions — Utah (FLSA-Based) | |
|---|---|
| Exemption | Key duty requirement |
| Executive | Manages enterprise or department; directs 2+ employees; authority to hire/fire |
| Administrative | Office/non-manual work related to management or business operations; exercises independent judgment |
| Professional | Work requiring advanced knowledge in science or learning (prolonged specialized study) |
| Computer employee | Systems analysis, programming, software engineering — $684/week salary OR $27.63/hour |
| Outside sales | Primary duty is making sales away from employer's place of business |
Source: 29 C.F.R. Part 541
What Happened to the 2024 DOL Salary Threshold Increase?
In April 2024, the U.S. Department of Labor issued a final rule that would have raised the exempt salary threshold to $1,128 per week ($58,656/year) effective January 1, 2025.
On November 15, 2024, the U.S. District Court for the Eastern District of Texas vacated that rule nationwide in Texas v. U.S. Department of Labor (No. 4:24-cv-00499).
The salary threshold remains $684/week ($35,568/year) as of 2026.
Utah does not set its own higher exempt salary threshold. The federal FLSA standard of $684/week ($35,568/year) governs in Utah.
Additional FLSA Exemptions Relevant to Utah
The FLSA also exempts certain categories of workers from overtime regardless of salary, including:
- Agricultural workers who work fewer than 500 man-days per year or work on a family farm
- Certain seasonal and recreational employees at amusement or recreational establishments that operate seven months or fewer per year
- Organized camp, religious, or nonprofit educational employees at establishments that do not operate more than seven months per year
- Newspaper employees involved in circulation of weekly, semiweekly, or daily newspapers
- Motor carrier employees whose duties affect the safe operation of vehicles in interstate commerce (Motor Carrier Act exemption, 49 U.S.C. § 31502)
Source: 29 U.S.C. §§ 213(a), 213(b); 29 C.F.R. Part 541
Overtime Tax Deduction: "No Tax on Overtime" (2025–2028)
The One Big Beautiful Bill Act (Public Law 119-21), signed on July 4, 2025, created a new federal income tax deduction for qualified overtime compensation under Internal Revenue Code § 225.
This deduction is available for tax years 2025 through 2028.
Who Is Eligible
- Nonexempt employees covered by the Fair Labor Standards Act (29 U.S.C. § 207)
- Must have a Social Security number valid for employment
- Cannot use the Married Filing Separately filing status
Who is NOT eligible:
- Exempt (salaried) employees who do not receive FLSA overtime
- Independent contractors (1099 workers) who are not FLSA-covered
- Employees receiving overtime only under employer policy or collective bargaining that exceeds FLSA requirements
What Is Deductible
The deduction covers the premium portion of overtime pay — specifically the amount that exceeds the regular rate of pay.
| Overtime Tax Deduction Breakdown (Example: $20/hr Regular Rate) | ||
|---|---|---|
| Overtime type | What is deductible | Example ($20/hr regular rate) |
| Time-and-a-half (1.5×) | The "half" — 1/3 of total OT pay | $10/hr per OT hour ($30 − $20) |
| Double time (2×) | The "full extra" — 1/2 of total OT pay | $20/hr per OT hour ($40 − $20) |
IRS shortcut for 2025: If you only know your total overtime pay and were paid time-and-a-half, divide the total overtime amount by 3. (Source: IRS Notice 2025-69)
| Deduction Limits — Federal Overtime Tax Deduction (2025–2028) | ||
|---|---|---|
| Filing status | Maximum annual deduction | Phase-out begins |
| Single | $12,500 | $150,000 MAGI |
| Married filing jointly | $25,000 | $300,000 MAGI |
| W-2 Reporting — Federal Overtime Tax Deduction | |
|---|---|
| Tax year | Employer reporting requirement |
| 2025 | NOT required to separately report (transition year — IRS Notice 2025-62). May voluntarily report in W-2 Box 14 as "QUAL OT" or provide a separate statement. |
| 2026 and later | REQUIRED to separately report qualified overtime compensation. Draft IRS guidance indicates Box 12, Code TT on Form W-2 (draft, subject to finalization). |
If an employer did not separately report overtime for 2025, the IRS allows employees to use “any reasonable method” to calculate the deductible amount, including one-third of total overtime pay for time-and-a-half workers, or payroll records showing overtime hours and rates.
What This Deduction Does NOT Do
- Does NOT exempt overtime from Social Security (6.2%) or Medicare (1.45%) taxes
- Does NOT apply to state income taxes (federal deduction only)
- Does NOT change how much overtime pay an employee receives
- Does NOT apply to overtime paid solely under employer policy that exceeds FLSA requirements
Source: IRS FAQs on Qualified Overtime Compensation Deduction; IRS Notice 2025-69; IRS Notice 2025-62; IRC § 225; P.L. 119-21, § 70202; Schedule 1-A (Form 1040)
Official IRS page: https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
Utah Income Tax and the Federal Overtime Deduction
Utah imposes a flat state income tax rate of 4.55% on taxable income (Utah Code Ann. § 59-10-104; Utah State Tax Commission, TC-40, 2024 tax year).
Utah’s individual income tax is calculated starting from federal adjusted gross income (AGI). The federal overtime deduction under IRC § 225 reduces federal AGI, which means Utah taxable income will generally be reduced by the same amount claimed as the federal overtime deduction — Utah does not currently add back this deduction.
In practical terms, FLSA-covered employees in Utah who claim the federal overtime deduction may also see a reduction in their Utah state taxable income by the same amount, resulting in a combined federal and state tax benefit.
Important: Utah has not enacted a standalone state overtime income tax exemption. The state-level benefit arises solely from Utah’s conformity to federal AGI, not from any dedicated Utah overtime tax provision.
No pending Utah legislation to create a separate state-level overtime income tax exemption has been identified as of March 2026.
Cross-reference: For Utah income tax details, see our [Utah Income Tax page].
Source: Utah Code Ann. § 59-10-114; Utah State Tax Commission — https://tax.utah.gov
Can an Employer Require Overtime in Utah?
Under the FLSA, there is no federal limit on the number of hours an employer can require an adult employee (age 16 and older) to work in a workweek, as long as the employee is properly compensated for all overtime hours at the applicable rate.
An employer may discipline or terminate an at-will employee who refuses to work overtime, unless a specific law, employment contract, or collective bargaining agreement provides otherwise.
Utah does not have additional mandatory overtime restrictions beyond the FLSA for private-sector employees. Employers in Utah may require overtime, and at-will employees who refuse may face disciplinary action.
For state employees, Utah Code Ann. § 63A-17-502 requires prior supervisory approval before any overtime is worked, but does not prohibit agencies from directing employees to work overtime. Management must develop internal policies for overtime approval, recordkeeping, and budget verification.
Protections That Always Apply
Regardless of mandatory overtime policies, the following protections apply in Utah:
- All overtime hours must be compensated at 1.5 times the regular rate
- Employers cannot retaliate against employees who file wage complaints (29 U.S.C. § 215(a)(3))
- Disability accommodation requests under the ADA may limit overtime requirements for individual employees
- Child labor laws restrict hours for employees under 18
Source: 29 U.S.C. § 207; 29 U.S.C. § 215(a)(3); Utah Code Ann. § 63A-17-502 — https://le.utah.gov/xcode/Title63A/Chapter17/63A-17-S502.html
Industry-Specific Overtime Rules in Utah
Healthcare (8-and-80 System)
Hospitals and residential care facilities in Utah may use an alternative overtime calculation under 29 U.S.C. § 207(j). Under this system, employers and employees may agree in writing to use a 14-day work period instead of a 7-day workweek. Overtime is then due after 8 hours per day OR 80 hours in the 14-day period, whichever calculation results in greater overtime pay.
Source: 29 U.S.C. § 207(j); 29 C.F.R. § 778.601
Agriculture
Under the FLSA, agricultural workers employed on smaller farms and family operations are generally exempt from overtime requirements (29 U.S.C. § 213(b)(12)). Utah has not enacted any state law expanding overtime rights for agricultural workers. Federal agricultural overtime exemptions apply in full.
Source: 29 U.S.C. § 213(b)(12)
Retail and Commission Employees
Under 29 U.S.C. § 207(i), retail or service establishment employees paid more than half their total earnings in commissions may be exempt from overtime if their regular rate exceeds 1.5 times the applicable minimum wage.
Source: 29 U.S.C. § 207(i)
Public Sector / Compensatory Time
Under 29 U.S.C. § 207(o), state and local government employers may offer compensatory time off at 1.5 hours per overtime hour worked, instead of cash overtime pay, provided a prior agreement exists. The cap is 240 hours of accrued compensatory time (480 hours for public safety and emergency response employees).
For Utah state employees, Utah Code Ann. § 63A-17-502 mirrors this federal framework. Nonexempt state employees may choose between compensatory time off or overtime pay, subject to supervisor approval and budgetary constraints. Exempt state employees accrue compensatory time at a one-to-one ratio.
Private-sector employers in Utah cannot substitute compensatory time for overtime pay. FLSA-covered private-sector employees must receive cash at 1.5 times their regular rate for all overtime hours worked.
Source: 29 U.S.C. § 207(o); Utah Code Ann. § 63A-17-502 — https://le.utah.gov/xcode/Title63A/Chapter17/63A-17-S502.html
Motor Carrier Exemption
Employees whose duties affect the safe operation of motor vehicles in interstate commerce may be exempt from FLSA overtime under the Motor Carrier Act exemption.
Source: 49 U.S.C. § 31502; 29 U.S.C. § 213(b)(1)
How to File an Overtime Wage Complaint in Utah
Employees in Utah who believe they have not received proper overtime pay have the following options:
Option 1: Utah Labor Commission — Wage Claim Unit (Limited Jurisdiction)
The Utah Antidiscrimination and Labor Division (UALD) Wage Claim Unit enforces the Utah Payment of Wages Act and the Utah Minimum Wage Act. However, the Utah Labor Commission explicitly states that it does not have jurisdiction over overtime claims, directing employees with overtime complaints to contact the U.S. Department of Labor. The Wage Claim Unit can assist with other unpaid wage claims (between $50 and $10,000) where an employer policy or agreement to pay overtime existed.
| Utah Overtime Complaint — State Agency Details | |
|---|---|
| Item | Details |
| Agency | Utah Antidiscrimination and Labor Division (UALD) |
| Online filing | https://laborcommission.utah.gov/divisions/utah-antidiscrimination-and-labor-uald/wage-claim/ |
| Note | FLSA overtime claims must be directed to the U.S. DOL |
Option 2: U.S. Department of Labor — Wage and Hour Division (Primary Option for Overtime)
For FLSA overtime violations, the U.S. Department of Labor Wage and Hour Division is the primary enforcement agency for Utah workers.
| Federal Overtime Complaint — U.S. DOL (Utah) | |
|---|---|
| Item | Details |
| Online | https://www.dol.gov/agencies/whd/contact/complaints |
| Phone | 1-866-487-9243 (toll-free) |
| Salt Lake City District Office | (801) 524-5706 |
| Deadline | 2 years from violation (3 years if willful) |
Option 3: Private Lawsuit
Employees may file a lawsuit against their employer in federal court under 29 U.S.C. § 216(b). Recoverable amounts include:
- All back wages owed
- Liquidated damages (equal to unpaid wages — effectively doubles recovery)
- Reasonable attorney’s fees and court costs
Retaliation Protection
Under the FLSA (29 U.S.C. § 215(a)(3)), employers cannot retaliate against employees for filing an overtime complaint, participating in a DOL investigation, or testifying in proceedings related to overtime violations.
Source: 29 U.S.C. § 216(b); 29 U.S.C. § 215(a)(3); https://www.dol.gov/agencies/whd/contact/complaints
Penalties for Overtime Violations in Utah
| Federal FLSA Penalties | |
|---|---|
| Penalty type | Amount |
| Back wages | Full amount of unpaid overtime owed |
| Liquidated damages | Equal to unpaid wages (effectively doubles total recovery) |
| Civil monetary penalty | Up to $2,451 per violation (willful/repeated — adjusted annually) |
| Criminal prosecution | Willful violations: fines up to $10,000; second offense: up to 6 months imprisonment |
Source: 29 U.S.C. § 216; https://www.dol.gov/agencies/whd/overtime
Utah State Penalties
Because Utah has no state overtime law, there are no state-specific overtime penalties for private-sector workers. FLSA penalties govern exclusively. For general unpaid wage claims (wages owed under a policy or agreement), the Utah Payment of Wages Act (Utah Code Ann. § 34-28-1 et seq.) may provide additional remedies through the Utah Labor Commission for amounts between $50 and $10,000.
Source: Utah Code Ann. § 34-28-1 et seq. — https://le.utah.gov/xcode/Title34/Chapter28/34-28.html
Utah Overtime Law Updates (2025–2026)
Federal Changes Affecting Utah
- July 4, 2025: One Big Beautiful Bill Act signed (P.L. 119-21) — created federal overtime income tax deduction for tax years 2025–2028 (IRC § 225). FLSA-covered workers may deduct up to $12,500/year (single) or $25,000/year (joint) of the overtime premium from federal taxable income.
- November 15, 2024: DOL final salary threshold rule vacated nationwide by the U.S. District Court for the Eastern District of Texas (Texas v. U.S. Department of Labor, No. 4:24-cv-00499). The exempt salary threshold remains $684/week ($35,568/year).
Utah Changes
- May 1, 2024: Utah HB 77 took effect, amending Utah Code Ann. § 63A-17-502 to clarify overtime compensation language for state employees. No change to private-sector overtime rights.
- Tax year 2024: Utah reduced its individual income tax rate from 4.65% to 4.55% (Utah Code Ann. § 59-10-104). No standalone state overtime income tax exemption has been enacted.
Last reviewed: March 3, 2026
Next scheduled review: June 3, 2026
Frequently Asked Questions About Overtime in Utah
Does Utah have its own overtime law?
No. Utah does not have a state overtime statute for private-sector employees. The Utah Labor Commission states that “The State of Utah has no overtime law” and directs overtime complaints to the U.S. Department of Labor. Overtime for private-sector workers in Utah is governed solely by the FLSA, 29 U.S.C. § 207.
What is the overtime rate in Utah in 2026?
The overtime rate in Utah is 1.5 times the employee’s regular rate of pay for all hours over 40 in a workweek. Based on Utah’s minimum wage of $7.25/hour, the minimum overtime rate is $10.88/hour. Utah does not require daily overtime or double-time pay.
Does Utah require daily overtime?
No. Overtime in Utah is calculated on a weekly basis only. Working more than 8 hours in a single day does not trigger overtime unless total weekly hours exceed 40.
Is mandatory overtime legal in Utah?
Yes. Under the FLSA, employers can generally require adult employees to work overtime. Utah does not have additional state-level restrictions on mandatory overtime for private-sector workers. At-will employees who refuse overtime may face disciplinary action unless a contract or collective bargaining agreement provides otherwise.
Am I exempt from overtime in Utah?
Exemption depends on both salary level and job duties. Under the FLSA, employees must earn at least $684/week on a salary basis and perform executive, administrative, or professional duties to qualify for exemption. Utah does not set a higher state salary threshold. Job titles alone do not determine exemption status.
Can salaried employees get overtime in Utah?
Yes. Being paid a salary does not automatically make an employee exempt from overtime. Salaried employees who earn less than $684/week or who do not meet the duties tests are nonexempt and entitled to FLSA overtime pay.
Is overtime taxed in Utah?
Overtime pay is subject to federal income tax and Utah’s 4.55% flat state income tax. However, under the One Big Beautiful Bill Act (2025–2028), FLSA-covered nonexempt employees may deduct up to $12,500 ($25,000 joint) of the overtime premium from federal taxable income. Because Utah calculates state taxable income starting from federal AGI, this federal deduction generally also reduces Utah taxable income — Utah has not enacted a standalone state overtime tax exemption.
How do I calculate the overtime tax deduction?
For time-and-a-half pay, the deductible amount is one-third of total overtime pay received. For example, if you earned $6,000 in total overtime at time-and-a-half, the qualified overtime compensation is $2,000. The IRS confirms this calculation method in Notice 2025-69.
How do I file an overtime complaint in Utah?
Utah has no state overtime law. File your overtime complaint directly with the U.S. DOL Wage and Hour Division at 1-866-487-9243 or online at https://www.dol.gov/agencies/whd/contact/complaints. The Salt Lake City District Office can also be reached at (801) 524-5706. The FLSA statute of limitations is 2 years (3 years for willful violations).
Can my employer fire me for refusing overtime in Utah?
In most cases, yes. Utah is an at-will employment state, and employers may discipline or terminate employees who refuse overtime, unless a law, employment contract, or collective bargaining agreement provides otherwise. However, employers cannot retaliate against employees who file overtime complaints (29 U.S.C. § 215(a)(3)).
Can my employer give comp time instead of overtime pay in Utah?
Under the FLSA, private-sector employers in Utah cannot offer compensatory time off in lieu of overtime pay. Private employees must receive cash at 1.5 times their regular rate for all overtime hours. State and local government employers may offer comp time at 1.5 hours per overtime hour, up to 240 hours (480 hours for public safety employees), under 29 U.S.C. § 207(o) and Utah Code Ann. § 63A-17-502.
Does working on weekends or holidays count as overtime in Utah?
No. Working on weekends or holidays does not automatically constitute overtime. Overtime depends solely on total hours worked in the workweek, regardless of which specific days those hours occurred.
What happens if my employer doesn’t pay overtime in Utah?
Employees may file a complaint with the U.S. DOL Wage and Hour Division or file a lawsuit in federal court under 29 U.S.C. § 216(b). Recoverable amounts include back wages, liquidated damages equal to the unpaid amount, and attorney’s fees. The FLSA statute of limitations is 2 years (3 years if willful).
What is the statute of limitations for overtime claims in Utah?
Under the FLSA: 2 years from the date of the violation (3 years if the employer’s violation was willful). Utah has no separate state overtime statute of limitations because Utah has no state overtime law.
Are independent contractors entitled to overtime in Utah?
No. Independent contractors are not covered by the FLSA. However, the classification is determined by the economic realities of the working relationship under federal law — not by what the employer calls the position. Workers improperly classified as independent contractors may still be entitled to overtime pay.
Sources and Verification
Primary Sources
- U.S. Department of Labor, Wage and Hour Division — https://www.dol.gov/agencies/whd/overtime
- Fair Labor Standards Act — 29 U.S.C. §§ 201–219
- 29 C.F.R. Part 541 (Overtime Exemptions)
- 29 C.F.R. §§ 778.104–778.122 (Overtime Calculations)
- Utah Labor Commission — Wage Claim Unit: https://laborcommission.utah.gov/divisions/utah-antidiscrimination-and-labor-uald/wage-claim/
- Utah Code Ann. § 63A-17-502 (State Employee Overtime Policies) — https://le.utah.gov/xcode/Title63A/Chapter17/63A-17-S502.html
- Utah Code Ann. § 34-28-1 et seq. (Payment of Wages Act) — https://le.utah.gov/xcode/Title34/Chapter28/34-28.html
- Utah Code Ann. § 59-10-104 (Utah Income Tax) — https://le.utah.gov/xcode/Title59/Chapter10/59-10-S104.html
- Utah Admin. Code R477-8-4 (State Employee Overtime Standards)
- Internal Revenue Service — Overtime Tax Deduction FAQs: https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
- IRS Notice 2025-69; IRS Notice 2025-62
- Schedule 1-A, Form 1040
- Utah State Tax Commission — TC-40 Instructions: https://tax.utah.gov/forms/current/tc-40inst.pdf