Flight Training Write Off - Aerial Photos
 

This has been discussed quite a bit in forums and answered by the AOPA Tax guide, however I have a more specific question.

I own a marketing company and one of our services is aerial photography. In the past, I would hire a pilot to take me up to do the shoot. Recently I've decided to go ahead and fast track my way to Commercial (Did not have a PPL) to allow me to do this on my own without hiring another pilot.

Since I already did aerial photos in the past only with another pilot, I would (like to) think that this is just "education for job improvement" and not "the required minimum". Is there anyone out here with a similar experience or tax knowledge that can help determine if this may be a proper write-off. I've asked a few tax professionals that think it is, but they told me I should consult with someone with either past experience or an aviation specific tax pro.

Any ideas? Thanks in advance.

Bumpy Bump Bump.

I work occasionally with a very professional aerial photographer/pilot. Based on my experience, I would strongly advise against trying to fly the plane and take the photos yourself. I am aware that casual photos can be taken safely while flying, but if you are really after serious aerial photos then you need two people.

If you are not a member, or want to take the photo flying seriously, talk to PAPA.

Professional Aerial Photographers Association (PAPA) International

Are you asking if you can write off the cost off the operation of the aircraft as a deduction because you are using it for flight training 'job improvement' AND for business purposes at the same time?

This aerial photography business.....is it a legitimate business with the intention of producing a profit? How is this business set up? Do you report your business profits and loss on schedule C? If you are, aren't you already writing off the cost of the flight as an expense against your business income?

What does the AOPA tax guide say? What are the other tax guys saying? Curious to see if I am missing something.

Well, essentially, yes. I got my training from a FBO with a Part 61 instructor. So essentially, I paid for rental + dual time.

Yes, I own a marketing company that is set up as an LLC. Been in business for years. Yes, reporting expenses on schedule C, but the question is, can I deduct flight training expenses.

AOPA Guide says typically you can write flight training off if it is not a basic requirement of the job, and if it does not qualify you for a new line of work. My thoughts are that it's not a requirement as I could just hire a pilot while I do the photos. By getting my certificate, it allows me to A) Fly alone for easy shots. [Under flight following] B) Fly another competent photographer around the area for more difficult shots. Saving money either way.

Yes, I agree. However for very simple shots, they can be easily done while under flight following with a solo pilot on a day with unrestricted visibility.

Not to harp on this, but flight following only reduces the chance of a mid-air. Some of my closest calls have been while getting flight following, or even under IFR.

Here is my spin on this. You have a legitimate marketing business that has been filing a Schedule C for years and I assume is intended to make a profit and is a real business. Part of your legitimate business is aerial photography, and your company does aerial photography regularly, hiring aircraft and pilots to take the shots. You want to save your business money in the future by learning to fly yourself, so you start taking flight lessons. Can you deduct your training expenses? My butt cheeks are slightly clenched, but I would say yes, with qualifiers.

One, do you need a commercial pilot certificate to shoot aerial photos for your business? I am not familiar with the commercial pilot regs anymore. Could the photos, for example, be legally shot by you if you simply had a Sport Pilot Certificate? If that is the case, then I would venture to say that you could only deduct the expenses associated with obtaining the lowest certificate needed to take the photos.

And if your intention is really to become a airline pilot or a CFI or whateber, and you are using the business as an excuse to deduct your flight training expenses, I would then definitely not deduct your flight training expenses. If you were audited a couple of years from now, and you're suddenly an airline pilot or a CFI or whatever, then I would think the IRS would not be happy with that. I think they would have a pretty compelling argument that you really used your flight training to prepare yourself for a new line of work, and therefore it then becomes nondeductible.

Regardless of what some anonymous dude on the internet says, who is the tax guy that is going to sign your return? He is the guy that is going to be taking the heat (along with you) if it raises eyebrows.

I would also get some second opinions. Call the IRS helpline and see what they say. An EXCELLENT tax website filled with extreme tax geeks is Fairmark.com. Ask the question there, but explain the aviation part and your business thoroughly because they aren't Aviation geeks, they're tax geeks.

Another thing tthat just popped into my head that might make you audit bait. After deducting your 'normal expenses for this business, is this flight training expense going to make your company unprofitable? Hmmmmm.....