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Business Justification

Business Justification

Table of Contents

Business Justification: Subject Overview
By AOPA's Pilot Information Center

Private airplanes fly on business more than four million hours each year - safely and efficiently. The following information is provided to assist management in developing a company aviation policy.

Aircraft Expenses
By Ray Speciale

The basic tax question posed by AOPA members who use aircraft for business purposes is whether their aircraft expenses are tax deductible.

Answers for Pilots: Tax Time
By Kathy Dondzila
Answers for Pilots, February 2015

AOPA’s Pilot Counsel, Ray Speciale, who is a CPA, as well as a flight instructor, has updated AOPA’s online tax guide for aircraft owners and pilots. Expanded information for taking a tax deduction for depreciation of an aircraft includes a recent tax court case.

The Boss Says Fly!
The best of all company benefits

By Alton K. Marsh
AOPA Pilot, February 2006

Here's something you can do about the cost of flying, although it may be a little extreme: Work for an aviation company that has a flying club or association. More than 1,000 pilots take advantage of this unusual fringe benefit at The Boeing Co., Lockheed Martin, Rockwell Collins, Jeppesen, Cessna Aircraft Co., Raytheon Aircraft Co., The New Piper Aircraft, Cirrus Design Corp., and Diamond Aircraft Industries.

Turbine Pilot: Justifying Business Aviation
What is my time really worth?
By John J. Sheehan
AOPA Pilot, September 2003

When you mention that you fly your own aircraft for business the first reaction from most people is "That's neat" or "Great." As the conversation progresses through the predictable, where do you go, how did you learn to fly, and how long does it take to get to Peoria, the subject of cost eventually will be touched on.

Pilot Counsel: Interpreting the Rules on Business Flying
By John Yodice
AOPA Pilot, October 1997

Under the Federal Aviation Regulations a private pilot may legally fly on business - with one important proviso. To paraphrase the regulation, a private pilot may act as pilot in command of an aircraft in connection with any business or employment so long as the flight is only incidental to that business or employment. What is meant by incidental is crucial, but not always easy to apply.