Discussion:Pilot expenses
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Discussion Forum Index --> Advanced Tax Questions --> Pilot expenses
Discussion Forum Index --> Tax Questions --> Pilot expenses
| 28 September 2009 | |
| Can anyone provide me with direction with the following?
My client who is a pilot flights are based out of Texas. His permanent residence is currently in Idaho. In any given month, he can be on reserve, meaning he is on call and has to stay at a hotel in Texas. Are the unreimbursed hotel expenses deductible on form 2106? Assuming hotel is deductible, client is considering renting an apartment in Texas and wants to know if he can deduct any portion of the apartment in lieu of the hotel? | |
| 28 September 2009 | |
| The only thing I let my pilots expense is a parachute. It's just the mood I'm in this year. | |
| 28 September 2009 | |
| Based on Rev Ruling 73-529, a taxpayer's "home" for purposes of section 162(a)(2) is considered to be located at his regular or princpal place of business. Based on the fact that his base is considered to be Texas, I am assuming this enough to be considered his regular or principal place of business, therefore motel nor rent would be deductible.
Here is what I plan to tell my client...not exactly in these words, does this sound correct? "Traveling to and from work is considered commuting expense and is a non-deductible employee expense. The fact that you live 2,000 miles from work and therefore must obtain sleep between the time you leave your Idaho home and the time you arrive at your Texas job, is irrelevant. You should live closer to your job, to avoid having duplicate living expenses. However, unreimbursed traveling expenses incurred on the job, not in connection with commuting, are deductible subject the 2% floor...blah, blah, blah..." | |
| 28 September 2009 | |
| Crow, are you giving that advice to your pilot clients? Or to your mortgage broker clients? | |
| 29 September 2009 | |
| A pilot's tax home is generally is generally the city in which his home base is located (in this case, somewhere in Texas). I see no deductions for his Texas expenses. | |
| 6 October 2009 | |
| I think that is why you find articles on the internet showing the pilots and mechanics sleeping in campers in the parking lot at LAX. The lot rent is cheap, and they are close to "work" when they get called. Article I read was a pilot whose home was in Alaska, but he pulls reserve duty (waiting for a phone call to go fly) in his camper. He can be ready to fly in 30 minutes. Many mechanics get pulled away from home too -- especially when they have personnel reshuffles. | |
| 6 October 2009 | |
| and in their spare time, I hear some of them sell firewood | |
