If the Value in A1 is greater than 40, then A1 minus 40, otherwise 0.

=if(A140,A1-40,0)

If you wanted to leave it blank if no overage:

=if(A140,A1-40,"")

"David Cheeks" wrote:

How do I write a formula that shows the overage of 40 hours in a cell to show
overtime from another cell?

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