I do many firefighters & police officer tax returns. For firefighter they work 56 hour per week. on the W-2 box 14 says OT Premium is $13,689. My question does this amount have to be divided by 3? They do get 1 1/2 for overtime. The last pay stub has so many different overtime amount but all say at 1 1/2. I guess I am confused when it state OT and when it states OT Premium. 

Thanks for all your help!