I understand the overtime deduction is new for 2025. 

This is a scenario where payroll did not enter OT pay on box 14. 

I am seeing information about divide by 3 on all 1.5 overtime pay and enter on line 14c. 

I am also seeing other information saying "Overtime - F" (FLSA amount) on a paystub is the deductible amount. 

Can you please help me understand what is the true deductible OT portion?