Assuming your overtime is time-and-a-half (regular hourly rate x 1.5) you calculate your deductible overtime pay (the half part of time-and-a-half) by dividing your overtime earnings by 3. So in your example: $12,713.37 / 3 = $4,237.79. That is the tax deductible part of your overtime. For your second example the amount is: 19,573.16 / 3 = $6,524.39.
And yes, if you have an amount in Box 14 listed as OT, that should be the amount of your deductible overtime.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
