RulingRules Reference 1.8
If my ally with a tough status card takes overkill damage, does the excess damage get dealt to my identity?
Question
If my ally with a tough status card takes overkill damage, does the excess damage get dealt to my identity?
Answer
No. Only excess damage “taken” by the ally gets dealt to the identity by the overkill keyword, and a tough status card prevents the character from “taking” any damage.
— Rules Reference 1.8