PPL cost and federal taxes

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Marco S.

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Mike Sierra
Could I write-off some or all of the cost that I will incurred on my PPL instruction, if that possible? what document your CFI should provide? I'm planning to do the training under part 61 (if that makes any difference).

Thank you, MS
 
No. Because the PPL is initial training for career, it's not deductible. Check with your accountant for correct IRS citation. However, if you are already in the aviation industry as a pilot, then additional training, such as an additional ATP, may (and I repeat MAY) be deductible.

Example - professionally, I'm both an engineer and university faculty. I can deduct books, software, hardware, even my DSL line at home because they are direct expenses (work and teaching), and advancing my technical knowledge. I cannot deduct mileage to/from work or the university.

But I cannot deduct the costs of courses I take in departments outside mine at the university because that's not my line of business. On the other hand, I don't pay tuition for those courses, either.
 
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Is it needed for work?

I hear lots of the better drone jobs require a PPL, perhaps you’re getting a PPL to get one of those jobs? Ask your CPA
 
I think the IRS has universally agreed the PPL and most pilot training is not deductible.
 
Marco S. said:
Could I write-off some or all of the cost that I will incurred on my PPL instruction, if that possible? what document your CFI should provide? I'm planning to do the training under part 61 (if that makes any difference).

Thank you, MS
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As a CFI, I am not ever providing students a document suggesting their training is deductible. You get a receipt.

Depending on your state, you won’t pay sales tax on the plane rental and CFI while receiving instruction.
 
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So can you write off parts of commercial rating costs?
 
midwestpa24 said:
I think the IRS has universally agreed the PPL and most pilot training is not deductible.
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Private isn't, but I'd disagree with the "most pilot training not" statement.

If you're working in a job as a pilot just about any training to maintain or enhance your skills is deductible.
If you're working in a job where the use of an aircraft would be a reasonable expense to enhance the position, it would be.
As pointed out, training for a new career is not deductible.

The extent to which they are deductible may be limited however.

If you really want to delve into the details. Try IRS PUB 970: https://www.irs.gov/pub/irs-pdf/p970.pdf
 
Two best pieces of advice in this thread (and most accurate) have been to look at Pub 970 and to talk to a Tax Accountant.
 
JD318 said:
Two best pieces of advice in this thread (and most accurate) have been to look at Pub 970 and to talk to a Tax Accountant.
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True, but no one should assume that even the best CPAs will catch this stuff off hand. Very, very few ever deal with pilots and writing off training costs. My wife worked for the most prestigious CPA firm in town and niche topics could be trouble. It's probably something you'd need to bring up and ask them to research.
 
Bonchie said:
True, but no one should assume that even the best CPAs will catch this stuff off hand. Very, very few ever deal with pilots and writing off training costs. My wife worked for the most prestigious CPA firm in town and niche topics could be trouble. It's probably something you'd need to bring up and ask them to research.
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Completely agree with you.
 
There's nothing really niche about it. Insert "truck" for "airplane" and see what the tax pro says if they're spazzing out.
 
I’ve always been under the impression that after your first commercial rating, it should be a fairly easy case to make..

I’m not sure I’d make UAS “commercial drone” my test case though...
 
It’s strange but you can’t deduct expenses for training leading to a job but you can deduct expenses for training to keep your job. So a BFR for a working cfi would count but not training toward a cfii rating.

-Robert
 
RobertGary1 said:
It’s strange but you can’t deduct expenses for training leading to a job but you can deduct expenses for training to keep your job. So a BFR for a working cfi would count but not training toward a cfii rating.

-Robert
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I believe you would be able to deduct job training such as CSIP training if you were a CFI.
 
Clip4 said:
I believe you would be able to deduct job training such as CSIP training if you were a CFI.
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I believe the standard is...

1) Training that increases one’s job level, such as CSIP - not deductible.

2) Training required to maintain one’s job level, such as mandatory recurrent training - deductible.
 
FastEddieB said:
I believe the standard is...

1) Training that increases one’s job level, such as CSIP - not deductible.

2) Training required to maintain one’s job level, such as mandatory recurrent training - deductible.
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There is no requirement to be CSIP to instruct in a Cirrus, so there is no increase in job level. Recurrent training can include new technology. No different than training for a new accounting software.
 
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Clip4 said:
There is no requirement to be CSIP to instruct in a Cirrus, so there is no increase in job level. Recurrent training can include new technology. No different than training for a new accounting software.
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I wouldn’t think this is arguable - but if it is, best run by an accountant.

Without going down this rabbit hole, some transition training courses do require the instructor be a CSIP.
 
FastEddieB said:
I wouldn’t think this is arguable - but if it is, best run by an accountant.

Without going down this rabbit hole, some transition training courses do require the instructor be a CSIP.
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Required by who? CSIP training is a non regulatory manufacturers certificate course. If it were required by an employer, it is still recurrent training.

If you were a cashier, learning to run a new cash register does not increase on job level.
 
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