MalteseX

Yes, it is.

ToiletDuck

Even uniforms can be deducted. 100%! They are required for your job. Lets not forget dry cleaning for those uniforms as well as haircuts and other things need or required by your job as an aviator.

rickair7777

I thought they couldn't be deducted because they replace your normal work clothes, which you would have to buy anyway. That is how it works for military uniforms (active duty).

JMT21

Special Clothing: To be deductible it must be both specifically required as a condition of employment and not adaptable for regular wear. For example, a police officer's uniform must be worn when "on duty" but is not suitable for "off-duty" activities. Its cost, therefore, is deductible. When special clothing qualifies for deductibility, so does the cost of its maintenance (i.e., alterations, laundry, dry cleaning).

Whether the out-of-pocket cost of military uniforms is deductible depends on the duty status of the taxpayer. If a member of the National Guard (or reserves) is not on active duty, then the cost of the uniform qualifies for deductibility. For those on active duty, the cost of regular uniforms does not qualify because the uniforms are suitable for ordinary street wear. Even for those on active duty, some apparel, such as ceremonial (dress blues) or combat gear, will qualify because it is not adaptable for regular wear.

JMT21

An employee can deduct expenses incurred for education as ordinary and necessary business expenses provided the expenses are incurred for either of the two reasons:

- To maintain or improve existing skills required in the present job.
- To meet the express requirements of the employer or the requirements imposed by law to retain his or her employment status.

Education expenses are not deductible if the education is for either of the following purposes:

- To meet the minimum educational standards for qualification in the taxpayers existing job.
- To qualify the taxpayer for a new trade or business.

Your answer in short is no, you may not deduct flight expenses. There is an allowance for a portion of your qualified tuition in obtaining a basic skill to be deducted, but whether flight expenses are considered tuition is debatable. Talk to a CPA for further advice.

themotleyfool

very good advice, well written.

Navajo31

Just found this thread and thought I would add my input, as a part time guy for a "large national tax preparation firm" in the past....

1. Expenses necessary to perform your job are tax deductible, but only if you itemize deductions and only if they exceed 2% of your adjusted gross income (if married, this includes your spouses' income as well). This would include charts, headsets, uniforms, membership in professional organizations (AOPA), training materials (Flying mag subscription), medical exams, etc. Generally, the 2% threshold is a killer.

2. Expenses incurred in order to qualify you for a new job are NOT deductible. Therefore, if you think you can deduct the cost of the 737 type rating you got in order to qualify for the job at SWA....sorry, the IRS will reject that one. Recurrent training expenses ARE covered, so if you are renewing a CFI you can deduct everything associated with that (aircraft rental included).

3. Moving expenses are deductible, even if you do not itemize deductions, if you move at least 50 miles for a new job or new assignment within the same company - whether voluntary or not. You have to deduct any reimbursement from the company, unless they withheld taxes from it (in which case it was really ordinary income, not reimbursement). Both the new house and the new job must be 50 miles from both the old house and old job. Real estate commissions and fees are not moving expenses.

4. The IRS frowns on people who set up personal aircraft as "business" aircraft. In order to deduct expenses of owning an airplane, you need to have income associated with it. So if you put your personal plane on leaseback with the local FBO, you can deduct SOME expenses. There are limits unless you can demonstrate that it is not a "passive" activity. (Easiest way around it is to instruct in the plane yourself occasionally. Then you are actively involved and can deduct losses - but only for three years before the IRS will declare your activity a hobby.)

5. Tax credits for "education" generally only apply if you are attending an accredited college or university in a degree program. Getting a sea plane rating is not a legit "education" expense; but if you are a Part 91 pilot and count it as your BFR, it is a legit business expense.

6. Finally, remember the IRS audits less than 1% of individual returns. Chances of an audit increase with the level of deductions and credits claimed.

Tax evasion is a felony. Tax avoidance is an art.

Navajo31

JMT21's advise about uniform deductions is right on: only if it is not suitable for regular wear (so can't take the black shoes - can take the epaulets.)

Soory, but you will never get a haircut counted for a business expense, even if you are in the military.

EngineOut

If it's part of a degree program, you can apply it towards the qualified tuition/fees of the lifetime learning credit and/or the hope credit. I did it several years ago and heard nary a peep from the IRS.

Navajo31

Yup, exactly. Part of a degree program from a college, you get the Hope credit or Lifetime Learning credit. If there is no college credit attached, no tax credit either!