I don’t live in base. My hotel in CVG while on reserve is considered a benefit subject to taxation. It’s a part of my compensation that’s in addition to someone, such as yourself, that lives in base and doesn’t get that benefit. My super awesome gateway travel is also shown as income so that the appropriate taxes can be deducted.

This is the imputed income factor that we deal with at Atlas. Are there any other airlines currently dealing with this?

Probably not, but plenty of others that deal with buying their own hotels, crashpads, and jumpseating to work.

Also, keep in mind that Atlas Air management told the union some time ago that they have zero interest in keeping the Gateway Travel program in the next contract. I am not saying for certain that it will be gone as the negotiation process is unpredictable, but management has stated in no uncertain terms that they are gunning for it.

How often do you have bids to switch bases is someone didn't get the base they wanted as a new hire?

You can sit reserve in virtually any city at Atlas. Unless it is your base, it would not be imputed.

BTW: Kalitta and OMNI are hiring ;)


A snapshot of your base award preferences is taken at the end of every month. On the 15th of the following month awards are made. If there is an opening in your requested base, you get moved. There is no restriction on the number of times you can change bases.

It's also worth pointing out that, for a lot of bases, Gateway's more important than people may realize. Some of our bases aren't particularly commutable for a lot of the pilots that are assigned to them. Removing gateway would be a hard sell for a lot of folks, particularly on the 747.

Personally, I worry most about retirement and setting my kids up for life after me. That's where we really need to make our biggest gains. Again, these are my thoughts and nobody else's.

We call it "hotel reserve" because Atlas realizes most people don't live in base. Atlas could called it "short call" reserve and require everyone to be able to report to the airport within 90 minutes. Again, in the eyes of the IRS we do live in base and so having a hotel in our "home" city is a benefit.

Fair enough. I’ve never used a hotel in base. Thanks for the info.

Not correct. The IRS manual uses an example of a truck driver based in PHX. ALL of the driver's trips start and end in PHX...which makes PHX the driver's tax home.

For many Atlas pilots, the above does not apply, because only a minority of trips start and end at their base. The IRS does not explain that situation...at all. This is why Imputed Income was being done in a non-standardized way, and not in accordance with IRS rules.

Cliff, your Pub 463 Tax Home is your base. While you may travel from your actual residence to CVG instead of your ORD base Atlas is paying DH pay from ORD to CVG as if you lived there and your rig starts at whatever fictional time Atlas shows your DH departing ORD.