Originally Posted by
mcartier713
what about for initial training? private, instrument, comm, etc?
Training to enter a new profession is not deductible. Training to improve proficiency in your existing profession is deductible. If you are working on PVT, COM, IFR, none of that is deductible. If you are employed as a pilot and want to work for SWA, the cost of getting the 737 type rating is deductible.