W-2 OBBBA Code Decoder
Type the code you see on your W-2 or pay stub — TT, TP, OBBBTT, OBBB OT, or Box 14 — and get an instant, plain-English answer.
This is general information, not tax advice, based on published IRS guidance for tax years 2025–2028. Confirm with a tax professional or the IRS before filing. Nothing you type here leaves your browser.
Reviewed by Saurabh Sharma and Ashay Saraswat · last verified August 31, 2026 against IRS guidance.
Why your W-2 or pay stub has a code you've never seen
The One, Big, Beautiful Bill Act (OBBBA) created new federal deductions for qualified overtime and tips starting in tax year 2025, and the IRS added new W-2 fields to report them. Box 12 now has three new codes — TT (qualified overtime), TP (cash tips reported), and TA (Trump account contributions) — and Box 14 was split into 14a (the traditional free-text field) and 14b (a Treasury Tipped Occupation Code for tip earners). Those new Box 12 codes became mandatory starting with 2026 W-2s.
2025 was a transition year: the new codes didn't exist yet, so employers and payroll systems that wanted to report this information early used Box 14's free-text field with their own labels. That's why you might see something like OBBBTT, OBBB OT, or OBBBOTPREMIUM on a 2025 W-2 or pay stub instead of an official code — and why the decoder above exists to translate whatever you're looking at into plain English.
It's already in your Box 1 wages
Whichever code or label you're looking at, the single most important thing to understand is this: none of these amounts are additional income on top of what's already in Box 1. Code TT, for example, tells you how much of your Box 1 wages was qualified overtime compensation — it's a breakdown of pay you've already been credited with, not extra money. That breakdown exists so you (or your tax software) can calculate the new no-tax-on-overtime deduction on Schedule 1-A.
Frequently asked questions
What is OBBBTT on a W-2?
OBBBTT isn't an official IRS code — it's a free-text label some employers and payroll systems used in Box 14 during the 2025 transition year, before the IRS added a dedicated Box 12 code. It refers to your qualified overtime compensation: the deductible "half" portion of your time-and-a-half pay, which is already included in your Box 1 wages, not extra income. Starting with 2026 W-2s, this amount is reported under the official Box 12 code TT instead.
What does OBBB OT mean on a W2?
OBBB OT is another free-text label used in Box 14 during the 2025 transition year, referencing the One, Big, Beautiful Bill Act. Like OBBBTT, it refers to your qualified overtime compensation — the overtime premium that qualifies for the no-tax-on-overtime deduction. It is not an official IRS code, and it is not additional income beyond what is already in Box 1.
What is OBBBA OT on a W2?
Same answer as OBBB OT: this is a 2025 transition-year free-text Box 14 label, not an official IRS code, referring to your qualified overtime compensation. Type the exact code you see into the decoder above for the full explanation.
Where is overtime on my W-2?
Starting with 2026 W-2s, your qualified overtime compensation is reported in Box 12 with code TT. For 2025 W-2s, which predate that code, check Box 14 for a free-text label your employer may have used, such as OBBBTT or OBBB OT. Either way, this figure is already included in your Box 1 wages — it is not a separate income amount.
What is Box 14 on a W-2 used for with the new overtime deduction?
Box 14 has always been a free-text field employers use for items that don't have their own dedicated W-2 box, like union dues, state disability insurance, or health premiums. During the 2025 transition year, before the IRS finalized Box 12 code TT for qualified overtime, some employers also used Box 14 to report overtime-related figures with their own labels. Starting with 2026 W-2s, qualified overtime has its own dedicated Box 12 code TT, so Box 14 usage for this purpose should taper off.