Alex Sears CPA  -  Katy, TX
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For pilots running flight schools, charter, or business-use aircraft

Your aircraft tax treatment depends on what you actually do with it.

A pilot-specific guide to aircraft deductions: Part 91 vs Part 135, hobby loss, Sec 280F substantiation, and the records that win an audit.

For pilots running flight schools, charter operations, or business-use aircraft. Built for owners who already keep a logbook.

What's inside

  • Part 91 vs Part 135: which regulatory bucket changes the tax answer
  • Hobby loss rules (Sec 183): when an aircraft activity is a business in the IRS view
  • Sec 280F substantiation: the contemporaneous record an audit demands
  • Business-use percentage: how to track it without losing weekend flying
  • Post-2024 bonus depreciation phase-down and the Sec 179 alternative
  • The three records that close most aircraft expense audits

Send me the guide.

No newsletter spam. You get the guide, plus one practical follow-up about substantiation records and depreciation choices.

Aircraft are listed property. Substantiation is the whole game.

Aircraft expense deductions live in a tougher substantiation regime than most other business assets. Sec 280F treats aircraft as listed property, which means contemporaneous business-use logs, mileage and hours records, and a defensible business purpose for each flight. The IRS does not soft-pedal aircraft audits.

This guide is for pilots running flight schools, on-demand charter, or business-use aircraft. It is not for hobby flying that you would like to deduct. It walks through Part 91 vs Part 135 implications, hobby loss exposure under Sec 183, Sec 280F substantiation, business-use tracking, and the post-2024 bonus depreciation phase-down. It also covers the Sec 179 alternative when bonus is not the best fit.

The role here is CPA-led tax planning and audit-defense support for aircraft owners. It is not legal advice on FAA regulations, certificate decisions, or charter operations.

A logbook proves you flew. A business-use log proves it was business. Aircraft audits are won and lost on the second one.

General information for aircraft expense deduction planning. Not tax, legal, or FAA regulatory advice. Alex Sears CPA LLC is a Texas-licensed CPA firm.