Overtime is complicated, I haven't seen the interview in the program yet.
The law is complicated.
1. Only the half-time is deductible, as described by @DoninGA .
2. If you get paid more than half-time for working more than 40 hours, you can still only deduct the half-time.
3. If you work 40 hours but get paid overtime because (for example) one of the days is a holiday and you get paid extra for working the holiday, that is not deductible. The only thing that is deductible is overtime required by the fair labor standards act (FLSA), not overtime your employer pays as an extra benefit or by union contract.
4. If you are a salary worker considered "exempt" from the FLSA, then none of your overtime is deductible because it is not required by the FLSA, it is a benefit or part of your contract but not required by the law.
