how much double time can be deduted?

[maryschemetti2]

in addition to the 1/3 of regular overtime

[MindyB]

Only the "half" pay from time-and-a-half is deductible.  For example, if you earn $40 per hour, and earn double time on Sunday, your Sunday wage is $80 per hour. You may only deduct the "normal" overtime premium of $20 per hour, although you earned additional overtime that day.

Here is an article you may find helpful: No Tax on Overtime Explained: Qualified Overtime Deduction Rules for 2025