Pilots, know your tax write-offs! Discover which expenses you can deduct, what’s off-limits, and how to optimize your tax savings this year.
Whether you’re soaring through commercial airspace or clocking hours as a corporate, charter, or contract pilot, tax season can either lift you up—or weigh you down. At Vincere Tax, we specialize in helping aviation professionals navigate the complex tax landscape with clarity, precision, and maximum savings. Here’s what pilots need to know for 2025 when it comes to tax deductions, along with actionable tips, IRS-approved guidance, and real-world examples.
Before diving into deductions, it’s essential to determine your tax classification. This directly impacts what you can and can’t write off.
These are airline, corporate, or government-employed pilots. Your taxes are withheld by your employer, and your ability to deduct unreimbursed job expenses was eliminated by the Tax Cuts and Jobs Act (TCJA) in 2018.
These are contract pilots, instructors, or private charter pilots hired on a per-job basis. You file a Schedule C and can deduct legitimate business expenses.
If you’ve structured your aviation business through an LLC or S corp, you can benefit from a broader range of deductions and potential tax advantages. You can also better control how you pay yourself (salary vs. distributions).
Training costs are deductible if they maintain or improve skills in your current profession.
🚫 You cannot deduct training that qualifies you for a new career. For instance, if you’re a mechanic earning your pilot certificate, that training isn’t deductible.
📌 IRS Reference: Publication 970 - Tax Benefits for Education
Many pilots incur substantial travel costs. The IRS allows deductions for:
💡 Tip: Use the GSA per diem rates for cities you travel to frequently. These standardized allowances simplify deductions.
👩✈️ Example: Sarah, a contract pilot, flies for a month in Dallas. She spends $150/night on lodging and $60/day on meals. Her per diem allows her to deduct a standard $68/day for meals and $110 for lodging.
Pilots often purchase gear that is essential to flight safety and job performance:
💡 Tip: If you purchase gear out-of-pocket and aren’t reimbursed, save the receipt and track its business use.
FAA-mandated exams required to keep your medical certificate are considered business expenses.
W-2 pilots may only deduct medical costs if they exceed 7.5% of AGI and itemize.
IRS Reference: Publication 502 - Medical and Dental Expenses
If you run operations, planning, scheduling, or training from a dedicated space at home, you can deduct:
Use Form 8829 to calculate home office deduction.
📌 Note: The space must be used exclusively and regularly for business.
If you use your car for business (e.g., commuting to a non-base airport for 1099 work), you can deduct:
Tip: Use a mileage app (MileIQ, Everlance) and log all business-related travel accurately.
Even if you feel they should count, the IRS draws a hard line on certain pilot expenses:
👨✈️ John, Contract Pilot
Total Deductions: Over $32,000
Taxable Income Reduced By: 16%
Stay audit-ready with detailed logs and a digital folder of supporting receipts and notes.
Benefits:
Example: Pilot earns $160,000
Pays self: $80,000 salary
Remaining: $80,000 as S Corp distributions
Savings: ~$8,000 in SE tax
As a pilot, you’re trained to operate with precision and plan ahead. The same approach applies to managing your taxes—especially when your career involves complex travel schedules, multiple income types, and business deductions.
Working with a tax professional who understands aviation can help you:
Not under current law. These unreimbursed employee expenses are no longer deductible unless Congress reinstates them.
No. The private pilot license is considered a minimum requirement to enter the profession. It qualifies you for a new trade.
You can deduct expenses related to your 1099 work only. Keep meticulous records to separate the two.
Travel for a job interview is generally not deductible. Airshow attendance may be deductible if it's directly related to maintaining or improving skills for your current aviation business.
Not under current law. These unreimbursed employee expenses are no longer deductible unless Congress reinstates them.
Being audited is comparable to being struck by lightning. You don't want to practice pole vaulting in a thunderstorm just because it's unlikely. Making sure your books are accurate and your taxes are filed on time is one of the best ways to keep your head down during tax season. Check out Vincere's take on tax season!
This post is just for informational purposes and is not meant to be legal, business, or tax advice. Regarding the matters discussed in this post, each individual should consult his or her own attorney, business advisor, or tax advisor. Vincere accepts no responsibility for actions taken in reliance on the information contained in this document.
For business tax planning articles, our tax resources provides valuable insights into how you can reduce your tax liability now, and in the future.