The characteristics of overlying rock damage and the spatiotemporal evolution of fractures in the coal mining area of the Qinshui Basin are urgent challenges that need to be overcome in the management of gas and water hazards. In order to accurately determine the development height of the “two zones” of coal seam mining overlying strata, a geological prototype was taken from the working face III2306 (upper) of a mine in Qinshui Coalfield. Based on the borehole data of the working face, FLAC^3D was used to construct a three-dimensional numerical model of the 3# coal seam mining. The deformation and fracture characteristics and laws of the rock strata along the strike and dip direction of the coal seam mining overlying strata were simulated and analyzed, and the development height and shape of the “two zones” of the overlying strata were comprehensively judged. At the same time, the accuracy of the simulation results was verified by comparing the dynamic test results of the in-situ borehole resistivity method of the working face. The comprehensive test results show that there is a positive correlation between the development height of overlying rock fractures during coal seam mining and the advancement of the working face, and the initial growth is linear and the later tends to be flat; the development of fractures in the overlying strata during mining shows a “saddle shaped” characteristic; numerical simulation shows that the maximum development height of the water flowing fractured zone is 57 m, while the measured development height of the water flowing fractured is 56.8 m, the absolute error of the comprehensive test results of the fracture zone is 0.2 m; the results of the geoelectric field test indicate that the maximum distance affected by the advanced stress of coal seam mining is 40.4 m. This research result can provide technical support for determining the development height of the “two zones” of coal seam roof in similar mining areas in Jincheng and for on-site gas and water hazard prevention and control work.