For "above" or "over one's head":
* Sa itaas (literally "on the top")
* Sa ibabaw (literally "on the surface")
* Sa langit (literally "in the sky," used for things very high up)
For "overhead costs":
* Mga gastos sa pangkalahatan (literally "general expenses")
* Mga gastos sa pagpapatakbo (literally "operating expenses")
* Mga gastos sa pamumuhay (literally "living expenses")
For "overhead projector":
* Overhead projector (the English term is commonly used)
* Aparato ng overhead (literally "overhead apparatus")
It would be helpful to know the specific context of "overhead" to give you the most accurate translation.