Dimond Tax Services - An Oakland Calfornia based Tax Return Preparation Firm
AIRLINE FLIGHT CREW

expense is one that is customary in your particular line of
work. A necessary expense is one that is appropriate but not
necessarily essential in your business. The application of these
terms to you relies heavily on the “facts and circumstances” of
your unique situation.

The information provided in this brochure is an abbreviated summary of the rules for the job-related expenses applicable to flight crew.
For additional details as to specific business expenses, the records required and the various governmental regulations,
consult the firm providing this brochure.

PROFESSIONAL FEES & DUES:


Dues paid to professional societies related to your occupation
are deductible. However, the costs of initial admission fees
paid for membership in certain organizations or social clubs
are considered capital expenses.

Deductions are allowed for payments made to a union as a
condition of initial or continued membership. Such payments
include dues, but not those that go toward defraying
expenses of a personal nature. However, the portion of union
dues that goes into a strike fund is deductible.

EDUCATION EXPENSE

Educational expenses are deductible under either of two
conditions: (1) your employer requires the education in order
for you to keep your job or rate of pay; or (2) the education
maintains or improves skills. Costs of courses that are taken
to meet the minimum requirements of a job, or that qualify you
for a new trade or business, are NOT deductible.

UNIFORMS & UPKEEP EXPENSES:

Generally, the costs of your uniforms are fully deductible. IRS
rules specify that work clothing cost and the cost of
maintenance are deductible if: (1) the uniforms are required by
your employer (if you’re an employee); and (2) the clothes
are not adaptable to ordinary street wear. Normally, the
employer’s emblem attached to the clothing indicates it is not
for street wear.

AUTO TRAVEL:

Your auto expenses are based on the number of qualified
business miles you drive. Expenses for travel between
business locations or daily transportation expenses between
your residence and temporary work locations are deductible;
include them as business miles. Expenses for your trips
between home and work each day, or between home and one
or more regular places of work, are COMMUTING expenses
and are NOT deductible.

Document business miles in a record book as follows: (1) give
the date and business purpose of each trip; (2) note the place
to which you traveled; (3) record the number of
business miles; and (4) record your car’s odometer reading at
both the beginning and end of the tax year. Keep receipts for
all car operating expenses – gas, oil, repairs, insurance etc. –
and of any reimbursement you received for your expenses.

Expenses accrued when traveling away from “home”
overnight on job-related or continuing-education trips are
deductible. Your “home” is generally considered to be the
entire city or general area where your principal place of
employment is located. Out-of-town expenses include
transportation, meals, lodging, tips and miscellaneous items
like laundry, valet etc.

Document away-from-home expenses by noting the date,
destination and business purpose of your trip. Record
business miles if you drove to the out-of-town location. In
addition, keep a detailed record of your expenses - lodging,
public transportation, meals etc. Always list meals and
lodging separately in your records. Receipts must be retained
for each lodging expense. However, if any other business
expense is less than $75, a receipt is not necessary if you
record all of the information in a timely diary. You must keep
track of the full amount of meal and entertainment expenses
even though only a portion of the amount may be deductible.

TELEPHONE EXPENSES:

The basic local telephone service costs of the first telephone
line provided in your residence are not deductible. However,
toll calls from that line are deductible if the calls are business-
related. The costs (basic fee and toll calls) of a second line in
your home are also deductible if the line is used exclusively for
business.

EQUIPMENT, SUPPLIES & REPAIRS:

Generally, to be deductible, items must be ordinary and
necessary to your job as airline flight crew personnel and not
reimbursable by your employer. Record separately from other
supplies, the costs of business assets that are expected to last
longer than one year and cost more than $100. Normally, the
costs of such assets are recovered differently on your tax
return than are other recurring, everyday business expenses
such as flashlights, batteries and other supplies.

MISCELLANEOUS EXPENSES:

Expenses of looking for new employment in your present line
of work are deductible – you do not have to actually obtain a
new job in order to deduct the expenses. Out-of-town job-
seeking expenses are deductible only if the primary purpose of
the trip is job seeking, not pursuing personal activities.


CHECKLIST OF POSSIBLE DEDUCTIONS:

TELEPHONE EXPENSES

Special or Fax Line
Cellular
Business Long Distance
Pay Phone – Phone Card
Pager
Business Long Distance
Answering Machine
Other:
Other:

SUPPLIES AND REPAIRS

Alarm Clock - Portable
Bidding Software Fees
Books, Manuals, Tapes
Business Cards
Calculator
Cockpit Keys
Ear Piece/Protectors
Flashlight/Batteries
Flight Bag
Flight Glasses
Flight Luggage
Uniform Bags
Internet Provider
Jet Bridge Keys
Log Book
Map Books
Charts
Name Tags and ID Holders
Security Devices
Trade Publications
Translators
Union Officer Expenses
Committee Expenses
Voltage Convertors
Watch/Batteries

PROFESSIONAL FEES AND DUES

Association Dues
Professional Dues
FAA Medical Exam
Licenses
Passport, Visa, ID
Training Expenses
Union Dues & Assessments

AUTO/TRAVEL

Company Physical (miles)
FAA Physical (miles)
Parking Fees & Tolls ($)
Pickup Cleaning and Supplies (mi)
Training (mi)
Union or Association Officer (mi)
:
UNREIMBURSED Out-Of-Town Travel:

Airfare, Train & Bus
Highway Tolls
Laundry
Lodging (do not combine meals with lodging)
Meals (do not combine with lodging)
Porter, Bell Captain
Taxi, Subway etc.
Telephone Calls (includes calls to home)

UNIFORMS Upkeep:

Alterations & Repairs
Cleaning & Laundry
Emblems, Insignias, Wings etc.
Hats & Caps
Jackets or Overcoats
Shoes or Boots
Belts & Gloves
Shirts or Blouses
Pants or Skirts
Sweaters & Vests
Ties & Scarfs




Website Builder provided by  Vistaprint