F LIGHT A TTENDANT

T AX G UIDE

A BOUT F LIGHTAX
FLIGHTAX has been in business since 1990. Our team of CPAs
and Enrolled Agents provide you with the most comprehensive
tax consultation and preparation possible. We are members of
the National Association of Tax Preparers, Indiana CPA Society,
and the National Association of Enrolled Agents.
Last year, we prepared tax returns for over 4,500 clients in all
50 states and abroad at 56 different airlines. The key to our
success is our knowledge of the airline industry, expertise in tax
code and how the two affect you. The best way to keep up to
date on the changes in the airline industry is to literally be a part
of that industry.

A Mus
t

Read

EVERY
NEW
HIR

phone

317.984.5812

220 West Jackson Street

fax

800.951.8879

P.O. Box 139

Cicero IN, 46034

www.flightax.com
2014 FLIGHTAX

021314

for

E!

If you would like more detailed information, please check out

my website at www.flightax.com. I have detailed information
specifically for all major airlines!
Please dont hesitate to contact me personally at 317.984.5812
or bmorrow@flightax.com if you have any questions about
your flying deductions and/or your state of residency.
Brett C. Morrow

C ONTENTS

This guide has been designed to help you understand the deductions
that you have a legal right to take and to educate you on some
of the dos and donts of the industry and the IRS. This guide will
address several situations that will affect you directly State
Residency/Tax issues, List of approved deductions, Per Diem
Explanation and IRS Codes, Deduction Substantiation and
common myths to name a few.

OF

By now, you probably realize that this isnt just a job, it is a

life style! This brings with it a totally different set of tax parameters.
Most tax preparers are not educated or familiar with the airline
industry. Thus, in 1990, I started Flightax, Income Tax Returns
for Flight Attendants.

T ABLE

My fellow Flight Attendants,

3 Unifor m Items
4 Unifor m Maintenance
5 Transportation Expenses
6 Computer & Related Expenses
7 Travel & Safety Items
9 Communication Expenses
1 0 Temporary Duty/SPA
1 0 Union Expenses
1 0 Training
1 1 New Hire Deductions
1 2 Job Search
1 2 Commuter Pad Moving Expenses
1 3 Moving Expenses
1 3 Per Diem Deduction
1 4 Supporting Documentation
1 5 Whats Not Deductible
1 6 State of Residency
1 7 Itemized List of Deductions

If you would like more detailed information, please check out

my website at www.flightax.com. I have detailed information
specifically for all major airlines!
Please dont hesitate to contact me personally at 317.984.5812
or bmorrow@flightax.com if you have any questions about
your flying deductions and/or your state of residency.
Brett C. Morrow

C ONTENTS

This guide has been designed to help you understand the deductions
that you have a legal right to take and to educate you on some
of the dos and donts of the industry and the IRS. This guide will
address several situations that will affect you directly State
Residency/Tax issues, List of approved deductions, Per Diem
Explanation and IRS Codes, Deduction Substantiation and
common myths to name a few.

OF

By now, you probably realize that this isnt just a job, it is a

life style! This brings with it a totally different set of tax parameters.
Most tax preparers are not educated or familiar with the airline
industry. Thus, in 1990, I started Flightax, Income Tax Returns
for Flight Attendants.

T ABLE

My fellow Flight Attendants,

3 Unifor m Items
4 Unifor m Maintenance
5 Transportation Expenses
6 Computer & Related Expenses
7 Travel & Safety Items
9 Communication Expenses
1 0 Temporary Duty/SPA
1 0 Union Expenses
1 0 Training
1 1 New Hire Deductions
1 2 Job Search
1 2 Commuter Pad Moving Expenses
1 3 Moving Expenses
1 3 Per Diem Deduction
1 4 Supporting Documentation
1 5 Whats Not Deductible
1 6 State of Residency
1 7 Itemized List of Deductions

U NIFORM I TEMS

U NIFORM M AINTENANCE

Chances are, when you were hired, your original uniform and luggage
purchase amount was paid for by the company and then you pay a monthly
amount through payroll deduction. There may be additional uniform items that
you purchased 2nd hand from the company or directly from the uniform shop.
Any of these uniform items are deductible on your Federal Tax Return.

If you were reimbursed for, or offered reimbursement and failed to request it,
the IRS will not allow a deduction. Do not include any expenses for which you
were reimbursed, or any expenses for which you could have been reimbursed,
but were not.

IG

U
 niform Clothing
Must have a company insignia or logo to qualify as a deduction; otherwise,
it is considered street clothes and not deductible. This can be more
of an issue for Corporate airline employees where a specific uniform is
not issued. If you have any questions, please contact us.

FL

** REMINDER **

U
 niform Shoes
You have two types of shoes you wear Uniform & In-Flights; the IRS requires
that shoes be purchased from a Uniform Store to qualify for a deduction.
What does this mean if you go to Macys and purchase a pair of shoes
for work, you cannot take the cost as a deduction. If you purchase your
shoes from the ASU or other specific Uniform Store then you can take
this amount as a deduction. Remember if you go to the ASU, have the
item payroll deducted if that is possible with your airline!

317.984.5812

HT

O
 ut of Pocket
The IRS requires receipts for all uniform items purchased out of pocket
regardless of the amount; $75 receipt rule does not apply as this is not
considered a Travel Related Deduction.

Home Laundry
If you have a washer and dryer at home, technically a percentage of your
water bill, electric bill and depreciation on your washer and dryer are
deductible. For simplicity, estimate the monthly cost of your home laundering
on your uniform items. It is common for us to see $3 to $4 per week or $12
to $16 per month. Let us know what your estimated expense is per month.
Dry Cleaning
Monthly amounts are generally no more than $20 to $30 per month; keep
all receipts. If possible, make sure your dry cleaner lists the item cleaned as a
uniform garment. It is always a good idea to have two accounts set up with the
dry cleaner one for your personal clothes and the other for your Uniform!

IG

P ayroll Deducted
This can be found on your last pay stub.

Laundry
If you live in one of the larger cities, and dont have a washer and dryer, you
must go to a Laundromat. Whatever you pay for cleaning your uniform items
is deductible.

S
 upport Hose (medical deduction)
If you wear support hose, the cost is added to your accumulative medical
expense for Medical Deduction under Section O, page 4 (we will
make this calculation). As you know, most airplanes fly at a 3% incline
so if you are flying from IAD to CDG, you are spending about 8.5
hours walking up and down a hill. Thus, may find it necessary to purchase
some type of support hosiery. If you do not have any other medical
expenses, this probably will not benefit you. The IRS requires a medical
deduction to be over 10% of your Adjusted Gross Income. If you earned
50K you would have to have at least $5,000 in out of pocket medical
expenses to start the deduction. Some states have a lower floor
for example, NJ has a 2% medical floor which is much more
advantageous than the federal. Bottom line, give us the amount and we
will determine the deduction!

FL

HT

The total amount of your deduction will be the combination of your payroll
deduction and items purchased out of pocket. You do not get a deduction for
any uniform items that were provided by the company through replacement
programs. Any items you receive through this program are NOT deductible. You
did not pay for these items, thus no deduction is recognized. The IRS requires
receipts for the purchase/maintenance of uniform related items, regardless of
the amount you spend. If you purchase your items through the company and
have a monthly payroll deduction, the amount on your last pay check stub
will be your receipt (we suggest purchasing them this way so you will always
have a record).

A
 lterations
If your uniform requires alterations, this amount is deductible. Remember, if
you are reimbursed for this expense or eligible to be reimbursed and do
not do so, this amount will not be allowed by the IRS. The IRS denies us the
deduction if we had the opportunity to be reimbursed but did not do so.
And yes Receipts are required to substantiate this deduction.

www.flightax.com

U NIFORM I TEMS

U NIFORM M AINTENANCE

Chances are, when you were hired, your original uniform and luggage
purchase amount was paid for by the company and then you pay a monthly
amount through payroll deduction. There may be additional uniform items that
you purchased 2nd hand from the company or directly from the uniform shop.
Any of these uniform items are deductible on your Federal Tax Return.

If you were reimbursed for, or offered reimbursement and failed to request it,
the IRS will not allow a deduction. Do not include any expenses for which you
were reimbursed, or any expenses for which you could have been reimbursed,
but were not.

IG

U
 niform Clothing
Must have a company insignia or logo to qualify as a deduction; otherwise,
it is considered street clothes and not deductible. This can be more
of an issue for Corporate airline employees where a specific uniform is
not issued. If you have any questions, please contact us.

FL

** REMINDER **

U
 niform Shoes
You have two types of shoes you wear Uniform & In-Flights; the IRS requires
that shoes be purchased from a Uniform Store to qualify for a deduction.
What does this mean if you go to Macys and purchase a pair of shoes
for work, you cannot take the cost as a deduction. If you purchase your
shoes from the ASU or other specific Uniform Store then you can take
this amount as a deduction. Remember if you go to the ASU, have the
item payroll deducted if that is possible with your airline!

317.984.5812

HT

O
 ut of Pocket
The IRS requires receipts for all uniform items purchased out of pocket
regardless of the amount; $75 receipt rule does not apply as this is not
considered a Travel Related Deduction.

Home Laundry
If you have a washer and dryer at home, technically a percentage of your
water bill, electric bill and depreciation on your washer and dryer are
deductible. For simplicity, estimate the monthly cost of your home laundering
on your uniform items. It is common for us to see $3 to $4 per week or $12
to $16 per month. Let us know what your estimated expense is per month.
Dry Cleaning
Monthly amounts are generally no more than $20 to $30 per month; keep
all receipts. If possible, make sure your dry cleaner lists the item cleaned as a
uniform garment. It is always a good idea to have two accounts set up with the
dry cleaner one for your personal clothes and the other for your Uniform!

IG

P ayroll Deducted
This can be found on your last pay stub.

Laundry
If you live in one of the larger cities, and dont have a washer and dryer, you
must go to a Laundromat. Whatever you pay for cleaning your uniform items
is deductible.

S
 upport Hose (medical deduction)
If you wear support hose, the cost is added to your accumulative medical
expense for Medical Deduction under Section O, page 4 (we will
make this calculation). As you know, most airplanes fly at a 3% incline
so if you are flying from IAD to CDG, you are spending about 8.5
hours walking up and down a hill. Thus, may find it necessary to purchase
some type of support hosiery. If you do not have any other medical
expenses, this probably will not benefit you. The IRS requires a medical
deduction to be over 10% of your Adjusted Gross Income. If you earned
50K you would have to have at least $5,000 in out of pocket medical
expenses to start the deduction. Some states have a lower floor
for example, NJ has a 2% medical floor which is much more
advantageous than the federal. Bottom line, give us the amount and we
will determine the deduction!

FL

HT

The total amount of your deduction will be the combination of your payroll
deduction and items purchased out of pocket. You do not get a deduction for
any uniform items that were provided by the company through replacement
programs. Any items you receive through this program are NOT deductible. You
did not pay for these items, thus no deduction is recognized. The IRS requires
receipts for the purchase/maintenance of uniform related items, regardless of
the amount you spend. If you purchase your items through the company and
have a monthly payroll deduction, the amount on your last pay check stub
will be your receipt (we suggest purchasing them this way so you will always
have a record).

A
 lterations
If your uniform requires alterations, this amount is deductible. Remember, if
you are reimbursed for this expense or eligible to be reimbursed and do
not do so, this amount will not be allowed by the IRS. The IRS denies us the
deduction if we had the opportunity to be reimbursed but did not do so.
And yes Receipts are required to substantiate this deduction.

www.flightax.com

T RANSPOR TATION E XPENSES

Reserve Emergency Cab Fares

Airport Parking

HT

FL

IG

If you pay for parking at the airport a portion of this expense is deductible
as long as it is not reimbursed or offered for reimbursement by the airline.
To explain further, the IRS deems normal parking for a 9-5 job not to be
deductible every American is required to get to and from work and
park with no allowed deduction. When it goes above and beyond we
have grounds for a deduction. A business person going on a trip for 48
hours at the airport would get a deduction for their parking. The airport is
your office no deduction but you are on a business trip deduction.
To pacify the IRS and generate a partial deduction for you, we take 2/3s
of the expense since technically the first 1/3rd, or 8 hours, is not deductible.
If you spend $30 on parking your deduction would be $20 $10
being disallowed for normal commuting expense. This deduction can be for
parking at your base or parking at your home airport and then commuting
to base.

317.984.5812

&

R ELATED E XPENSES

N
 on-Deductible Example
You live in Manhattan and have a flight out of JFK and your mailbox is at
LGA, no portion of your trip is deductible unless you go to LGA first then
only the portion from LGA to JFK is deductible not the full trip. (Manhattan
is between the two airports you must travel to a point beyond your mailbox
to qualify!)

C OMPUTER

The IRS does not allow a deduction for purchasing a Home Computer/Laptop
/Tablet. Even though they are an asset, the airline does not require employees
to have them as a condition of employment.
The IRS has issued a Letter Ruling (#8615024 & Bryant, U.S. Ct. App. 3rd
cir. 74 AFTR2d 94-5440) disallowing a deduction for home computers.
The ruling statesDespite legitimate business use, employees generally
may not write off the cost of their computer. By law, a computer must be
used for the convenience of the employer and required as a condition
of employment. In private rulings, the IRS ruled an individual may not
claim depreciation when the purchase of a computer is optional and not
absolutely required by their employer as a condition of employment.
All airlines provide computers for their employees to use at operations
and the airport. Although they are a huge asset to our jobs, the airline does
not require that we have a personal computer or laptop. Thus, they are not
deductible. UGH!

HT

E xample
Your mailbox is at LGA but your trip is out of JFK, the transportation from
LGA to JFK and back is deductible. This is usually a recognizable expense for
commuters who fly into and out of one airport where their mailbox is and are
required to fly a trip out of a different airport.

If you are on Reserve status, you are required to arrive at the airport within
2hrs of call to duty. You can deduct the cost of cab fares to meet this requirement
when called. This is also true if you are called out with less time notice to make
a trip. If you can get to the airport faster you get the trip generating income
to you and tax revenue to the IRS if you can make money by it, the IRS will
give you the deduction.

IG

Satellite/Co-Terminal only applies to bases that cover more than one

airport. (e.g. NYC covers LGA, JFK, and EWR) Transportation from home/
commuter pad to your base airport (company mailbox location) is not
deductible; however, if you travel to a point beyond your base, then this
portion of transportation is deductible. Below are two examples, if you have
any questions, please give us a call to further explain this deduction.

Printer/Software

FL

Satellite/Co-Terminal Transportation

P rinter Ink/Toner/Paper
Although we cant take the computer itself, we can claim a deduction for the
cost of toner and paper supplies for the printer used when printing your flight
schedules, bid sheets or other business related documents.
B
 idding and Trip Trading Software
If you purchase software to assist you in bidding and trip trading this
software is deductible.

www.flightax.com

T RANSPOR TATION E XPENSES

Reserve Emergency Cab Fares

Airport Parking

HT

FL

IG

If you pay for parking at the airport a portion of this expense is deductible
as long as it is not reimbursed or offered for reimbursement by the airline.
To explain further, the IRS deems normal parking for a 9-5 job not to be
deductible every American is required to get to and from work and
park with no allowed deduction. When it goes above and beyond we
have grounds for a deduction. A business person going on a trip for 48
hours at the airport would get a deduction for their parking. The airport is
your office no deduction but you are on a business trip deduction.
To pacify the IRS and generate a partial deduction for you, we take 2/3s
of the expense since technically the first 1/3rd, or 8 hours, is not deductible.
If you spend $30 on parking your deduction would be $20 $10
being disallowed for normal commuting expense. This deduction can be for
parking at your base or parking at your home airport and then commuting
to base.

317.984.5812

&

R ELATED E XPENSES

N
 on-Deductible Example
You live in Manhattan and have a flight out of JFK and your mailbox is at
LGA, no portion of your trip is deductible unless you go to LGA first then
only the portion from LGA to JFK is deductible not the full trip. (Manhattan
is between the two airports you must travel to a point beyond your mailbox
to qualify!)

C OMPUTER

The IRS does not allow a deduction for purchasing a Home Computer/Laptop
/Tablet. Even though they are an asset, the airline does not require employees
to have them as a condition of employment.
The IRS has issued a Letter Ruling (#8615024 & Bryant, U.S. Ct. App. 3rd
cir. 74 AFTR2d 94-5440) disallowing a deduction for home computers.
The ruling statesDespite legitimate business use, employees generally
may not write off the cost of their computer. By law, a computer must be
used for the convenience of the employer and required as a condition
of employment. In private rulings, the IRS ruled an individual may not
claim depreciation when the purchase of a computer is optional and not
absolutely required by their employer as a condition of employment.
All airlines provide computers for their employees to use at operations
and the airport. Although they are a huge asset to our jobs, the airline does
not require that we have a personal computer or laptop. Thus, they are not
deductible. UGH!

HT

E xample
Your mailbox is at LGA but your trip is out of JFK, the transportation from
LGA to JFK and back is deductible. This is usually a recognizable expense for
commuters who fly into and out of one airport where their mailbox is and are
required to fly a trip out of a different airport.

If you are on Reserve status, you are required to arrive at the airport within
2hrs of call to duty. You can deduct the cost of cab fares to meet this requirement
when called. This is also true if you are called out with less time notice to make
a trip. If you can get to the airport faster you get the trip generating income
to you and tax revenue to the IRS if you can make money by it, the IRS will
give you the deduction.

IG

Satellite/Co-Terminal only applies to bases that cover more than one

airport. (e.g. NYC covers LGA, JFK, and EWR) Transportation from home/
commuter pad to your base airport (company mailbox location) is not
deductible; however, if you travel to a point beyond your base, then this
portion of transportation is deductible. Below are two examples, if you have
any questions, please give us a call to further explain this deduction.

Printer/Software

FL

Satellite/Co-Terminal Transportation

P rinter Ink/Toner/Paper
Although we cant take the computer itself, we can claim a deduction for the
cost of toner and paper supplies for the printer used when printing your flight
schedules, bid sheets or other business related documents.
B
 idding and Trip Trading Software
If you purchase software to assist you in bidding and trip trading this
software is deductible.

www.flightax.com

S AFETY I TEMS

Tips to Hotel Van Drivers

When you are traveling on your layover and take the limo from the airport
to your assigned hotel your tip to the driver is deductible. Generally tips are
$1 each way or you buddy buck. Be sure to record this in your logbook!

IG

Tips to a Hotel Maid

Are not deductible. This amount is included in the daily incidental per diem
rate. This amount will be calculated automatically from your flight schedules.

ATM/Check Cashing Fees (While on layovers)

FL

Because your job requires you to be away from home, you can deduct the
fees you pay for using your ATM card or fees incurred to cash a check while
traveling on layovers. Keep receipts and/or bank statements to support
this deduction.

Safety and Professional Items

All items listed on the next page are deductible for the traveling crewmember
as long as you maintain receipts and/or logbook entries per the $75 rule.

317.984.5812

Portable Alarm Clock

Portable Curling Iron
Portable Hair Dryer
Portable Iron
ID Replacement

Watch Battery/Repair Expenses

International Voltage Converter

International Currency Converter
Manual Replacement
Update and Revision Services
Company Business Cards
Foreign Visa Expense
Passport Fee
Passport Photo Expense
Professional Publications
Bid Service Fees
Trading Service Fees
2nd Language Education Expense
Drug Testing Fees

FL

&

HT

T RAVEL

Hotel Internet Access Fees while on layovers are deductible for business
usage.

** REMINDER $75 RULE

Home Internet Fees including DSL, Cable, Aircard, VoIP, Skype are also
deductible based on the percentage of business usage provide annual
cost (do not include the part of your bill covering television or telephone if
a bundled package). Be sure to retain your monthly statements.

(see page 14) **

You may deduct the cost of using a third party scheduling service to
obtain flight schedules. (e.g. Flightline, FLICA, etc.)

Luggage Items
Garment Bag
Luggage Tags
Name Tags
Wings
Airline Access Keys
Personal Organizer
Logbook
Galley Supplies
Flashlight
Batteries

Internet/Data

R ELATED E XPENSES C ONT.

HT

&

IG

C OMPUTER

Note: If you pay a service to trade your trips or rearrange your schedule,
these fees may be deductible. In order for you to deduct this expense,
you must pick up trips of higher time or end up with a line of higher
time or greater paying trips. If you trade from domestic to international,
this would qualify since international pays more per hour than domestic.
If you trade from an aisle position to a galley position at some airlines,
this also qualifies since this position has a higher per hour pay. If you
drop your trips and dont fly a full schedule, your trading fees are not
deductible.

www.flightax.com

S AFETY I TEMS

Tips to Hotel Van Drivers

When you are traveling on your layover and take the limo from the airport
to your assigned hotel your tip to the driver is deductible. Generally tips are
$1 each way or you buddy buck. Be sure to record this in your logbook!

IG

Tips to a Hotel Maid

Are not deductible. This amount is included in the daily incidental per diem
rate. This amount will be calculated automatically from your flight schedules.

ATM/Check Cashing Fees (While on layovers)

FL

Because your job requires you to be away from home, you can deduct the
fees you pay for using your ATM card or fees incurred to cash a check while
traveling on layovers. Keep receipts and/or bank statements to support
this deduction.

Safety and Professional Items

All items listed on the next page are deductible for the traveling crewmember
as long as you maintain receipts and/or logbook entries per the $75 rule.

317.984.5812

Portable Alarm Clock

Portable Curling Iron
Portable Hair Dryer
Portable Iron
ID Replacement

Watch Battery/Repair Expenses

International Voltage Converter

International Currency Converter
Manual Replacement
Update and Revision Services
Company Business Cards
Foreign Visa Expense
Passport Fee
Passport Photo Expense
Professional Publications
Bid Service Fees
Trading Service Fees
2nd Language Education Expense
Drug Testing Fees

FL

&

HT

T RAVEL

Hotel Internet Access Fees while on layovers are deductible for business
usage.

** REMINDER $75 RULE

Home Internet Fees including DSL, Cable, Aircard, VoIP, Skype are also
deductible based on the percentage of business usage provide annual
cost (do not include the part of your bill covering television or telephone if
a bundled package). Be sure to retain your monthly statements.

(see page 14) **

You may deduct the cost of using a third party scheduling service to
obtain flight schedules. (e.g. Flightline, FLICA, etc.)

Luggage Items
Garment Bag
Luggage Tags
Name Tags
Wings
Airline Access Keys
Personal Organizer
Logbook
Galley Supplies
Flashlight
Batteries

Internet/Data

R ELATED E XPENSES C ONT.

HT

&

IG

C OMPUTER

Note: If you pay a service to trade your trips or rearrange your schedule,
these fees may be deductible. In order for you to deduct this expense,
you must pick up trips of higher time or end up with a line of higher
time or greater paying trips. If you trade from domestic to international,
this would qualify since international pays more per hour than domestic.
If you trade from an aisle position to a galley position at some airlines,
this also qualifies since this position has a higher per hour pay. If you
drop your trips and dont fly a full schedule, your trading fees are not
deductible.

www.flightax.com

C OMMUNICATION E XPENSES

T EMPORARY D UTY/ S PECIAL A SSIGNMENT

Home phone or basic home phone service is not deductible. The IRS believes that
the basic landline service is an expense that most Americans have regardless
of their profession. Cell phones, in time, will probably be included in this
category. Many of us dont even have a land line anymore and use our
cell phone as our exclusive contact number.

The IRS defines Temporary Duty as any assignment that has an expected
completion date of less than one year. As a new hire you may be assigned to
cover a different base for a period of time. If your assignment is greater than
one year, you do not qualify for this deduction.

IG

You cannot deduct cell phones purchased for family members or friends.
If your plan covers more than one phone, make sure to subtract the added
cost of the additional phones.

You cannot deduct monthly fees for phone usage by anyone other
than yourself. If you have a family shared plan, you can only claim fees
related to your phone.

FL

Percent Airline Business Usage per Month you need to identify how
much you use your cell phone to conduct business with crew schedule, your
supervisor, union or fellow crewmembers and /or to contact family while
away on layover.
Keep your monthly cell phone statements to support your deduction.

Calling Cards
Cards billed directly to your home are deductible as well as International
Prepaid Cards if you fly internationally for any type of business usage.

317.984.5812

U NION E XPENSES

HT

Cell Phone - Remember

Y
 ou also receive a deduction for your commuting expenses between your
temporary location and your prior base yes, this is the one time that commuting
costs are deductible.

You may deduct Union Dues, initiation fees and any union publication
expenses.
W
 e can deduct the actual amount of union dues paid during the year;
usually found on the last pay stub. You may have to add this amount from
each monthly pay stub if the final stub does not include a Year to
Date total.
U
 nion Representatives have an entire different set of deductions for a
Union Rep Worksheet, please go to our website www.flightax.com.

IG

HT

Your base rate (including data plans) is what is used as the amount - be sure to
include taxes and fees. From this base, you can take a deduction based on the
percentage of business usage. As a general rule, very few deductions, which
can also have a personal use, pass IRS scrutiny at 100% business. Most of our
clients tell us the business use percentage is between 40% and 60%.

Y
 ou receive a deduction for your meals, housing and transportation cost while
at the location.

T RAINING

You have training requirements every year for your job. Because of this, you
may be able to receive a per diem deduction based on the following:

FL

Because your job requires you to be directly accessible to the company,

we have the grounds for a deduction. If you are on reserve, this is obvious,
but if you are not on reserve, you must also be available for contact by or to
contact crew scheduling for non-routine situations, cancellations and mechanicals.
You are also using your cell phone to call your supervisor, union or fellow
crew members.

T ypes of TDY/SPA include new service/aircraft launch, training, recruitment or

temporary management positions.

Initial Training as a new hire, you are eligible to receive a per diem
for each day you are in training this qualifies under the temporary
assignment regulations.
R
 ecurrent/Upgrade Training you must complete recurrent (annual) training
to stay current in your job. Per Diem is allowed during Recurrent Training only
when performed at a location other than your base. If you are based at ATL
and attend two days of training you are considered at home and no per
diem deduction is allowed even if you commute from another location and
Atlanta is not your residence.

**You must be in training for two or more consecutive days to

receive per diem.**
www.flightax.com

10

C OMMUNICATION E XPENSES

T EMPORARY D UTY/ S PECIAL A SSIGNMENT

Home phone or basic home phone service is not deductible. The IRS believes that
the basic landline service is an expense that most Americans have regardless
of their profession. Cell phones, in time, will probably be included in this
category. Many of us dont even have a land line anymore and use our
cell phone as our exclusive contact number.

The IRS defines Temporary Duty as any assignment that has an expected
completion date of less than one year. As a new hire you may be assigned to
cover a different base for a period of time. If your assignment is greater than
one year, you do not qualify for this deduction.

IG

You cannot deduct cell phones purchased for family members or friends.
If your plan covers more than one phone, make sure to subtract the added
cost of the additional phones.

You cannot deduct monthly fees for phone usage by anyone other
than yourself. If you have a family shared plan, you can only claim fees
related to your phone.

FL

Percent Airline Business Usage per Month you need to identify how
much you use your cell phone to conduct business with crew schedule, your
supervisor, union or fellow crewmembers and /or to contact family while
away on layover.
Keep your monthly cell phone statements to support your deduction.

Calling Cards
Cards billed directly to your home are deductible as well as International
Prepaid Cards if you fly internationally for any type of business usage.

317.984.5812

U NION E XPENSES

HT

Cell Phone - Remember

Y
 ou also receive a deduction for your commuting expenses between your
temporary location and your prior base yes, this is the one time that commuting
costs are deductible.

You may deduct Union Dues, initiation fees and any union publication
expenses.
W
 e can deduct the actual amount of union dues paid during the year;
usually found on the last pay stub. You may have to add this amount from
each monthly pay stub if the final stub does not include a Year to
Date total.
U
 nion Representatives have an entire different set of deductions for a
Union Rep Worksheet, please go to our website www.flightax.com.

IG

HT

Your base rate (including data plans) is what is used as the amount - be sure to
include taxes and fees. From this base, you can take a deduction based on the
percentage of business usage. As a general rule, very few deductions, which
can also have a personal use, pass IRS scrutiny at 100% business. Most of our
clients tell us the business use percentage is between 40% and 60%.

Y
 ou receive a deduction for your meals, housing and transportation cost while
at the location.

T RAINING

You have training requirements every year for your job. Because of this, you
may be able to receive a per diem deduction based on the following:

FL

Because your job requires you to be directly accessible to the company,

we have the grounds for a deduction. If you are on reserve, this is obvious,
but if you are not on reserve, you must also be available for contact by or to
contact crew scheduling for non-routine situations, cancellations and mechanicals.
You are also using your cell phone to call your supervisor, union or fellow
crew members.

T ypes of TDY/SPA include new service/aircraft launch, training, recruitment or

temporary management positions.

Initial Training as a new hire, you are eligible to receive a per diem
for each day you are in training this qualifies under the temporary
assignment regulations.
R
 ecurrent/Upgrade Training you must complete recurrent (annual) training
to stay current in your job. Per Diem is allowed during Recurrent Training only
when performed at a location other than your base. If you are based at ATL
and attend two days of training you are considered at home and no per
diem deduction is allowed even if you commute from another location and
Atlanta is not your residence.

**You must be in training for two or more consecutive days to

receive per diem.**
www.flightax.com

10

N EW H IRE D EDUCTIONS

J OB S EARCH

First of all Welcome to the industry. By now, you probably realize that this
isnt just a job, it is a life style! Distance is no longer an issue for you allowing
you to stay in touch with family and friends anywhere in the world.

The cost of finding a job within the airline industry is deductible. Just remember
the job search expenses of finding another position WITHIN the same industry
are deductible; the job search expenses of looking outside of the airline
industry are NOT deductible go figure!

IG

As a New Hire you will have several deductions your first year; moving
expense, training per diem, uniform costs etc. Use this guide to educate yourself
on what have been proven to be legitimate deductions recognized by the IRS
and to be aware of those expenses which are not allowed by law.

FL

You will hear several rumors out there about what some Flight Attendants
are claiming and what they are not. Just remember, on a tax return, we dont
tell the IRS what we are taking they just see numbers. It isnt until an Audit
that we provide a breakdown and justification for these numbers.
The old saying, if it sounds too good to be true, it probably is - isnt usually
correct when it comes to airline deductions. (except for the per diem
deduction our one tax loop-hole left!)
Best of luck to you in your new life style! If you have any questions on your
specific tax situation or residency issue, please dont hesitate to give us a call!

N
 on-Deductible Example
If a flight attendant has to fly to an interview for a nursing position and spend
the night, these expenses are NOT deductible because they are not within
the industry.
N
 on-Deductible Example
Clothing purchased for the interviewing process is NOT deductible. Although
this is an additional expense to you, it is not a recognized deduction by the
IRS. Only clothing that has a company insignia or logo, such as a uniform,
is deductible.

HT

HT

Remember all those days in training? The early morning rise and the late
night drills? Well now, at tax time, you can get a per diem deduction for
each one of these days! The IRS will allow you a deduction based on your
city of training. If you spent 8 weeks in training in Dallas during 2013 you
would have an allowable deduction of $3976. (This amount is deductible
at 50% since it is a meal deduction and not subject to DOT limitations
like flying).

N
 ew Hire
Expenses for applying to the airline are not deductible unless you worked for
an airline before!

N
 on-Deductible Example
If a flight attendant obtains a license to become a Pilot, these job search expenses
are not deductible because the job has to be a lateral move within the airline
industry.

IG

You have, or will, probably purchase most of the items under the Itemized
List in this guide. These will be a great deduction for you on your first years
return. Just keep in mind, however, if you started flying in the middle or towards
the end of the year, even with these good deductions you may not have
enough to itemize your return and you would be better off taking the
standard deduction.

E xample
A flight attendant updates his/her resume or flys to an interview, these
expenses are deductible if he/she is interviewing within the airline industry.

C OMMUTER P AD M OVING E XPENSES

If you transfer bases during the year, but did not move your primary home,
these expenses are considered a professional deduction versus a moving
deduction.

FL

This life style brings with it a totally different set of tax parameters. You are
going to have several out of pocket expenses your first year, as Im sure you
are aware!

Expenses are only deductible if you transferred bases.

Shipping expenses include boxes, packing material, etc.
Lodging expenses are only deductible while in transit to new a location; no
multiple night stays along the way. Hotel expenses at your destination are not
deductible.
A moving deduction is taken as a professional expense if you transferred bases
but did not change your Tax Home basically a move of your crash pad items
and possibly vehicle.

11

317.984.5812

www.flightax.com

12

N EW H IRE D EDUCTIONS

J OB S EARCH

First of all Welcome to the industry. By now, you probably realize that this
isnt just a job, it is a life style! Distance is no longer an issue for you allowing
you to stay in touch with family and friends anywhere in the world.

The cost of finding a job within the airline industry is deductible. Just remember
the job search expenses of finding another position WITHIN the same industry
are deductible; the job search expenses of looking outside of the airline
industry are NOT deductible go figure!

IG

As a New Hire you will have several deductions your first year; moving
expense, training per diem, uniform costs etc. Use this guide to educate yourself
on what have been proven to be legitimate deductions recognized by the IRS
and to be aware of those expenses which are not allowed by law.

FL

You will hear several rumors out there about what some Flight Attendants
are claiming and what they are not. Just remember, on a tax return, we dont
tell the IRS what we are taking they just see numbers. It isnt until an Audit
that we provide a breakdown and justification for these numbers.
The old saying, if it sounds too good to be true, it probably is - isnt usually
correct when it comes to airline deductions. (except for the per diem
deduction our one tax loop-hole left!)
Best of luck to you in your new life style! If you have any questions on your
specific tax situation or residency issue, please dont hesitate to give us a call!

N
 on-Deductible Example
If a flight attendant has to fly to an interview for a nursing position and spend
the night, these expenses are NOT deductible because they are not within
the industry.
N
 on-Deductible Example
Clothing purchased for the interviewing process is NOT deductible. Although
this is an additional expense to you, it is not a recognized deduction by the
IRS. Only clothing that has a company insignia or logo, such as a uniform,
is deductible.

HT

HT

Remember all those days in training? The early morning rise and the late
night drills? Well now, at tax time, you can get a per diem deduction for
each one of these days! The IRS will allow you a deduction based on your
city of training. If you spent 8 weeks in training in Dallas during 2013 you
would have an allowable deduction of $3976. (This amount is deductible
at 50% since it is a meal deduction and not subject to DOT limitations
like flying).

N
 ew Hire
Expenses for applying to the airline are not deductible unless you worked for
an airline before!

N
 on-Deductible Example
If a flight attendant obtains a license to become a Pilot, these job search expenses
are not deductible because the job has to be a lateral move within the airline
industry.

IG

You have, or will, probably purchase most of the items under the Itemized
List in this guide. These will be a great deduction for you on your first years
return. Just keep in mind, however, if you started flying in the middle or towards
the end of the year, even with these good deductions you may not have
enough to itemize your return and you would be better off taking the
standard deduction.

E xample
A flight attendant updates his/her resume or flys to an interview, these
expenses are deductible if he/she is interviewing within the airline industry.

C OMMUTER P AD M OVING E XPENSES

If you transfer bases during the year, but did not move your primary home,
these expenses are considered a professional deduction versus a moving
deduction.

FL

This life style brings with it a totally different set of tax parameters. You are
going to have several out of pocket expenses your first year, as Im sure you
are aware!

Expenses are only deductible if you transferred bases.

Shipping expenses include boxes, packing material, etc.
Lodging expenses are only deductible while in transit to new a location; no
multiple night stays along the way. Hotel expenses at your destination are not
deductible.
A moving deduction is taken as a professional expense if you transferred bases
but did not change your Tax Home basically a move of your crash pad items
and possibly vehicle.

11

317.984.5812

www.flightax.com

12

M OVING E XPENSES

If you drove your car to base, we can deduct the mileage for your drive to
cover your gas expense, we can also deduct the cost of a hotel along the
way of your drive to base.

P ER D IEM D EDUCTION

The IRS does not require a receipt for a travel related expense that is under
$75.00. Thank you George M. Cohan (He wrote Yankee Doodle Dandy)
for this tax ruling. However, they do require the taxpayer to maintain a
logbook of all expenses less than $75 and yes, keep your receipts for all
purchases of $75 or more. http://pegasus.cc.ucf.edu/~bandy/cohan.htm

FL

Because we are members of the transportation industry, airline crew members

have the choice of using the actual city or average city method of
calculating their meal deduction. Using the actual city method, we
determine the number of days and partial days the crewmember was away
overnight in each layover city, using the clients flight schedules and calendar.
Almost every city has an assigned meal and incidental (MIE) expense
allowance in the CONUS (continental U.S.) tables established in 41 C.F.R. ch
301 or the OCONUS (outside continental U.S.) tables established by the Dept.
of Defense. We then multiply the number of layover days by the established
rate for each city and date to obtain the amount of MIE expenses deemed
substantiated by the taxpayer.
317.984.5812

HT

Logbook

IG

You should record the date of expense, item purchased, location or store name,
three letter city code identifying your layover and the amount of the purchase.

Items over $75.00 Require Receipts

If you purchase a new rollerboard for $169.00 you need to have a receipt
to claim the deduction. It is always a good idea to put all of your purchases
on a credit card. Even though the IRS will NOT accept a credit card statement
as the receipt you will always have record of the store and date should you
need to request a copy of the receipt!

FL

HT

IG

Airline crewmembers are paid an hourly amount by their airline to reimburse

them for meals and incidental expenses incurred while traveling on business.
As a way to simplify the documentation burden associated with keeping track of
a Flight Attendants meal expenses, the IRS allows use of the per diem method
of documenting such expenses (IRS Rev Proc 2006-41). These rates are
established by the GAO and referred to as CONUS rates for domestic
locations and OCONUS for international.

Travel Related Expenses

S UPPOR TING D OCUMENTATION

We cannot take any temporary housing expenses at your new base. We

know you had a large expense when you came to base hotel, temporary
living expenses etc., however, these amounts are not deductible in the eyes
of the IRS.

Your Per Diem deduction is the greatest tax advantage you have from being
a Flight Attendant. The Government allows you a standard deduction for each
city you fly to and for each day or partial day you are there. No need to keep
your receipts for your meals, the IRS allows you to use this rate with no receipts
required.

13

This total is reported on Form 2106, line 5, column B. On this same form on line
7, column B, we enter the amount of reimbursements received by the employee,
which were NOT reported in Box 1 of their W2. Most airlines provide this
amount in Box 12 of the employees W2 under Code L or on the employee
pay stub.

If you moved to your new base with the airline, the cost of this move is
deductible. If you didnt drive, your airfare was probably free. However,
if you paid to have anything shipped; make sure to claim these expenses.

**Without proper supporting documentation,

the IRS has the right to disallow a deduction in
the event of an audit.**

www.flightax.com

14

M OVING E XPENSES

If you drove your car to base, we can deduct the mileage for your drive to
cover your gas expense, we can also deduct the cost of a hotel along the
way of your drive to base.

P ER D IEM D EDUCTION

The IRS does not require a receipt for a travel related expense that is under
$75.00. Thank you George M. Cohan (He wrote Yankee Doodle Dandy)
for this tax ruling. However, they do require the taxpayer to maintain a
logbook of all expenses less than $75 and yes, keep your receipts for all
purchases of $75 or more. http://pegasus.cc.ucf.edu/~bandy/cohan.htm

FL

Because we are members of the transportation industry, airline crew members

have the choice of using the actual city or average city method of
calculating their meal deduction. Using the actual city method, we
determine the number of days and partial days the crewmember was away
overnight in each layover city, using the clients flight schedules and calendar.
Almost every city has an assigned meal and incidental (MIE) expense
allowance in the CONUS (continental U.S.) tables established in 41 C.F.R. ch
301 or the OCONUS (outside continental U.S.) tables established by the Dept.
of Defense. We then multiply the number of layover days by the established
rate for each city and date to obtain the amount of MIE expenses deemed
substantiated by the taxpayer.
317.984.5812

HT

Logbook

IG

You should record the date of expense, item purchased, location or store name,
three letter city code identifying your layover and the amount of the purchase.

Items over $75.00 Require Receipts

If you purchase a new rollerboard for $169.00 you need to have a receipt
to claim the deduction. It is always a good idea to put all of your purchases
on a credit card. Even though the IRS will NOT accept a credit card statement
as the receipt you will always have record of the store and date should you
need to request a copy of the receipt!

FL

HT

IG

Airline crewmembers are paid an hourly amount by their airline to reimburse

them for meals and incidental expenses incurred while traveling on business.
As a way to simplify the documentation burden associated with keeping track of
a Flight Attendants meal expenses, the IRS allows use of the per diem method
of documenting such expenses (IRS Rev Proc 2006-41). These rates are
established by the GAO and referred to as CONUS rates for domestic
locations and OCONUS for international.

Travel Related Expenses

S UPPOR TING D OCUMENTATION

We cannot take any temporary housing expenses at your new base. We

know you had a large expense when you came to base hotel, temporary
living expenses etc., however, these amounts are not deductible in the eyes
of the IRS.

Your Per Diem deduction is the greatest tax advantage you have from being
a Flight Attendant. The Government allows you a standard deduction for each
city you fly to and for each day or partial day you are there. No need to keep
your receipts for your meals, the IRS allows you to use this rate with no receipts
required.

13

This total is reported on Form 2106, line 5, column B. On this same form on line
7, column B, we enter the amount of reimbursements received by the employee,
which were NOT reported in Box 1 of their W2. Most airlines provide this
amount in Box 12 of the employees W2 under Code L or on the employee
pay stub.

If you moved to your new base with the airline, the cost of this move is
deductible. If you didnt drive, your airfare was probably free. However,
if you paid to have anything shipped; make sure to claim these expenses.

**Without proper supporting documentation,

the IRS has the right to disallow a deduction in
the event of an audit.**

www.flightax.com

14

W HATS N OT D EDUCTIBLE

HT

If you commute, it is your decision to commute. The company doesnt make

you, the IRS doesnt it is your decision. Thus, these expenses are deemed to
be personal and not business related Not Deductible!

IG

Computer

FL

The official word: The IRS has issued a Letter Ruling (#8615024 & Bryant,
U.S. Ct. App. 3rd cir. 74 AFTR2d 94-5440) disallowing a deduction for
home computers. The ruling states Despite legitimate business use, employees
generally may not write off the cost of their computer. By law, a computer
must be used for the convenience of the employer and required as a condition
of employment.
In private rulings, the IRS ruled an individual may not claim depreciation
when the purchase of a computer is optional and not absolutely required by
their employer as a condition of employment.
What does this mean? In basic language, the IRS says a computer is a
condition of employment which means you would be terminated if you
didnt own a computer and you must have one before you can be hired.

15

317.984.5812

Welcome to the 21st Century, where women wear make-up and men cut
their hair on a regular basis, just not if they were flight attendants. That pretty
much explains the IRS position. This is a personal expense not business
related. Granted, your manual requires your hair to be a specific length,
your lips to be red and your nails be groomed, however, this is still a
personal expense in the eyes of the IRS.

The IRS does not allow any type of deduction for commuting expense. If you
wish to move from your home to your base, the IRS provides for a deduction
of these expenses. However, they will not allow any type of deduction for
sustaining two residences. If your base is closed and you are required to
relocate the IRS will give you a deduction for moving to this new location
but will not let you take commuting expenses.

Make-Up/Hair Care

S TATE

OF

HT

It is estimated that around 70% of airline employees commute over 50 miles

from their base airport. The ID-90s, non-rev charges, tolls, mileage, hotels,
crash pads it can be thousands of dollars a year.

However, we can take a deduction for certain related expenses. Paper to

print out bid sheets, parings, schedules etc. Also a percentage of your ink
usage again, for work related printed items.

R ESIDENCY

Just where do you pay state tax? You live in Missouri, you are based in
New York and you spend most of your time with your boyfriend who lives in
Chicago so where do you pay state tax?

IG

Commuting

This is obviously not the case, thus, we, as flight crew, cannot take a deduction
for the purchase of a computer or tablet.

An air crew employee is considered a transient, just like military personnel.

Home sometimes is where the hotel pillow is! But for state residency
purposes your home is where you consider your abode. Here are some
of the questions you will want to ask yourself to determine what state you call
home for tax and residency purposes:

FL

If you have someone prepare your return who is not experienced in the airline
industry, you can owe a substantial amount in back tax plus penalty and interest.
In addition, the IRS will be watching from afar for a few years.

What state issues your drivers license?

Where am I registered to vote?

Where do I own real estate?

Where do I have a lease?

Where are my family heirlooms?

Where do I return after work?

Where do I vacation from?

www.flightax.com

16

W HATS N OT D EDUCTIBLE

HT

If you commute, it is your decision to commute. The company doesnt make

you, the IRS doesnt it is your decision. Thus, these expenses are deemed to
be personal and not business related Not Deductible!

IG

Computer

FL

The official word: The IRS has issued a Letter Ruling (#8615024 & Bryant,
U.S. Ct. App. 3rd cir. 74 AFTR2d 94-5440) disallowing a deduction for
home computers. The ruling states Despite legitimate business use, employees
generally may not write off the cost of their computer. By law, a computer
must be used for the convenience of the employer and required as a condition
of employment.
In private rulings, the IRS ruled an individual may not claim depreciation
when the purchase of a computer is optional and not absolutely required by
their employer as a condition of employment.
What does this mean? In basic language, the IRS says a computer is a
condition of employment which means you would be terminated if you
didnt own a computer and you must have one before you can be hired.

15

317.984.5812

Welcome to the 21st Century, where women wear make-up and men cut
their hair on a regular basis, just not if they were flight attendants. That pretty
much explains the IRS position. This is a personal expense not business
related. Granted, your manual requires your hair to be a specific length,
your lips to be red and your nails be groomed, however, this is still a
personal expense in the eyes of the IRS.

The IRS does not allow any type of deduction for commuting expense. If you
wish to move from your home to your base, the IRS provides for a deduction
of these expenses. However, they will not allow any type of deduction for
sustaining two residences. If your base is closed and you are required to
relocate the IRS will give you a deduction for moving to this new location
but will not let you take commuting expenses.

Make-Up/Hair Care

S TATE

OF

HT

It is estimated that around 70% of airline employees commute over 50 miles

from their base airport. The ID-90s, non-rev charges, tolls, mileage, hotels,
crash pads it can be thousands of dollars a year.

However, we can take a deduction for certain related expenses. Paper to

print out bid sheets, parings, schedules etc. Also a percentage of your ink
usage again, for work related printed items.

R ESIDENCY

Just where do you pay state tax? You live in Missouri, you are based in
New York and you spend most of your time with your boyfriend who lives in
Chicago so where do you pay state tax?

IG

Commuting

This is obviously not the case, thus, we, as flight crew, cannot take a deduction
for the purchase of a computer or tablet.

An air crew employee is considered a transient, just like military personnel.

Home sometimes is where the hotel pillow is! But for state residency
purposes your home is where you consider your abode. Here are some
of the questions you will want to ask yourself to determine what state you call
home for tax and residency purposes:

FL

If you have someone prepare your return who is not experienced in the airline
industry, you can owe a substantial amount in back tax plus penalty and interest.
In addition, the IRS will be watching from afar for a few years.

What state issues your drivers license?

Where am I registered to vote?

Where do I own real estate?

Where do I have a lease?

Where are my family heirlooms?

Where do I return after work?

Where do I vacation from?

www.flightax.com

16

R ESIDENCY C ONT.

U NIFORM I TEMS

HT

There is a federal ruling (Title 49, Section 40116 United States Code, (f) (C))
that will not allow any state to attach the earnings of an air crew employee
unless over 50% of the flying is done within the state lines of that state. There
are only very, very few situations where this can be proven by the state CA is
the main state where this is an issue with flying up and down the coast.

IG

If you have questions on which address you should be providing to your

company for state tax purposes, just give Flightax a call and we will help you
determine the proper state for your residency.

FL

I TEMIZED L IST OF D EDUCTIONS

U NIFORM S HOES (Must be purchased from a Uniform Store)
Uniform Shoes
Shoe Repair
Shoe Shine

17

317.984.5812

$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Keep in mind that with the sharing of information and technology, states are
getting much smarter and tracking income and residency!

Uniform Belt
Uniform Dress
Uniform Epaulets
Uniform Jacket
Uniform Hat
Uniform Maternity Dress
Uniform Pants
Uniform Purse
Uniform Scarf
Uniform Serving Garment/Apron
Uniform Shirt
Uniform Skirt
Uniform Sweater
Uniform Tie
Uniform Coat, Gloves, Cap

We would all like to claim residency in TX, FL, NV, NH, TN and any other state
that does not have state tax. For some of you, this is a reality. But using your Exs
friends address in Florida to avoid paying NY State and City tax will land you
in major trouble with the law.

Enter additional out of pocket uniform expenses below. Do not include items provided by the company
through replacement programs. You need a receipt for each item purchased, regardless of the amount. The
$75 rule does not apply as this is not a travel related deduction. Uniform items must have a company insignia
or logo; no type of street clothes qualify for this deduction.

HT

Your answers to these specific questions will determine your legal state of
residency. Different states have different rates and rules. GA will allow you to
deduct your flying professional deductions where IN will not. However, we
cannot just choose where to pay tax; this location is based on the answer to the
questions on the previous page.

IG

OF

U NIFORM M AINTENANCE
Uniform Alterations
Home Laundering of Uniform
Professional Laundering
Dry Cleaning

FL

S TATE

$
$
$
$

Note: If you were reimbursed for any of your uniform maintenance expenses such as alterations or dry
cleaning, do not include these amounts. We cannot take a deduction for any expense for which you
were reimbursed. IRS regulations go even a little further. We cannot take a deduction for any expense
for which you COULD have been reimbursed. For example: if your airline will reimburse you for your
uniform alteration expenses but you just did not get around to submitting your receipts for reimbursement.
The IRS will not allow this expense as a deduction because you could have been reimbursed. Thus, do
not include any expenses for which you were reimbursed, or any expenses for which you could have been
reimbursed, but were not.

www.flightax.com

18

R ESIDENCY C ONT.

U NIFORM I TEMS

HT

There is a federal ruling (Title 49, Section 40116 United States Code, (f) (C))
that will not allow any state to attach the earnings of an air crew employee
unless over 50% of the flying is done within the state lines of that state. There
are only very, very few situations where this can be proven by the state CA is
the main state where this is an issue with flying up and down the coast.

IG

If you have questions on which address you should be providing to your

company for state tax purposes, just give Flightax a call and we will help you
determine the proper state for your residency.

FL

I TEMIZED L IST OF D EDUCTIONS

U NIFORM S HOES (Must be purchased from a Uniform Store)
Uniform Shoes
Shoe Repair
Shoe Shine

17

317.984.5812

$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Keep in mind that with the sharing of information and technology, states are
getting much smarter and tracking income and residency!

Uniform Belt
Uniform Dress
Uniform Epaulets
Uniform Jacket
Uniform Hat
Uniform Maternity Dress
Uniform Pants
Uniform Purse
Uniform Scarf
Uniform Serving Garment/Apron
Uniform Shirt
Uniform Skirt
Uniform Sweater
Uniform Tie
Uniform Coat, Gloves, Cap

We would all like to claim residency in TX, FL, NV, NH, TN and any other state
that does not have state tax. For some of you, this is a reality. But using your Exs
friends address in Florida to avoid paying NY State and City tax will land you
in major trouble with the law.

Enter additional out of pocket uniform expenses below. Do not include items provided by the company
through replacement programs. You need a receipt for each item purchased, regardless of the amount. The
$75 rule does not apply as this is not a travel related deduction. Uniform items must have a company insignia
or logo; no type of street clothes qualify for this deduction.

HT

Your answers to these specific questions will determine your legal state of
residency. Different states have different rates and rules. GA will allow you to
deduct your flying professional deductions where IN will not. However, we
cannot just choose where to pay tax; this location is based on the answer to the
questions on the previous page.

IG

OF

U NIFORM M AINTENANCE
Uniform Alterations
Home Laundering of Uniform
Professional Laundering
Dry Cleaning

FL

S TATE

$
$
$
$

Note: If you were reimbursed for any of your uniform maintenance expenses such as alterations or dry
cleaning, do not include these amounts. We cannot take a deduction for any expense for which you
were reimbursed. IRS regulations go even a little further. We cannot take a deduction for any expense
for which you COULD have been reimbursed. For example: if your airline will reimburse you for your
uniform alteration expenses but you just did not get around to submitting your receipts for reimbursement.
The IRS will not allow this expense as a deduction because you could have been reimbursed. Thus, do
not include any expenses for which you were reimbursed, or any expenses for which you could have been
reimbursed, but were not.

www.flightax.com

18

HT

IG

Printer/Software Deductions
Yearly Cost of Paper for Company Use
Yearly Cost of Toner/Ink Cartridges
Bidding Computer Software/App

FL

Internet/Online Services
Airline Schedule Fees FLICA etc.
Yearly Cost of home internet access
fees, DSL Cable AirCard, VoIP, Skype
Yearly Cost of Hotel Access Fees

$
$
$
$
$
$

T RAVEL R EQUIRED I TEMS

Your profession requires you to have specific items for travel and to perform your job in areas of service
and safety. Enter the expense below for the items you have purchased during the applicable tax year.
Receipts are required for items priced over $75 each. If you purchase an item that is under $75
you need to make a record of that purchase in your logbook or on your schedule. You must have
documentation, either a receipt or logbook/schedule entry, for each item you list on the next page.

19

317.984.5812

R ELATED E XPENSES

HT

&

Computers are not deductible. The IRS has issued a Letter Ruling (#8615024 & Bryant, U.S. Ct. App.
3rd cir. 74 AFTR2d 94-5440) disallowing a deduction for home computers. The ruling statesDespite
legitimate business use, employees generally may not write off the cost of their computer. By law, a
computer must be used for the convenience of the employer and required as a condition of employment.
In private rulings, the IRS ruled an individual may not claim depreciation when the purchase of a
computer is optional and not absolutely required by their employer as a condition of employment.
All airlines provide computers for their employees to use. Although they are a huge asset to our jobs,
the airline does not require that we have a personal computer or laptop.

Luggage Items
$
Garment Bag
$
Luggage Tags (lanyard, badge holder)
$
Name Tags
$
Wings $
Watch Battery/Repair
$
Airline Access Keys
$
Personal Organizer
$
Logbook $
Galley Supplies (cork screw, tape, markers) $
Flashlight $
Batteries $
Portable Alarm Clock
$
Portable Curling Iron
$
Portable Hair Dryer
$
Portable Iron
$
Portable Security Device
$
Portable Smoke Detector
$
International Voltage Converter
$
International Currency Converter
$
Manual Replacement
$
Update and Revision Services
$
ID Replacement
$
Company Business Cards
$
Foreign Visa Expense
$
Passport Fee
$
Passport Photo Expense
$
Global Entry Fee
$
Professional Publications
$
Bid Service Fees
$
Trading Service Fees
$
2nd Language Education Expense
$
Drug Testing Fees
$

IG

C OMPUTER

Three Letter Airport Code

Number of Round Trips Per Year
Cost Per Round Trip (mileage)
$
Three Letter Airport Code
Number of Round Trips Per Year
Cost Per Round Trip (mileage)
$

If you cover more than one airport, transportation between your base (company mailbox) and another
airport is deductible. Do not include expenses for transportation to your base (company mailbox)
or home.

FL

T RANSPOR TATION E XPENSE

www.flightax.com

20

HT

IG

Printer/Software Deductions
Yearly Cost of Paper for Company Use
Yearly Cost of Toner/Ink Cartridges
Bidding Computer Software/App

FL

Internet/Online Services
Airline Schedule Fees FLICA etc.
Yearly Cost of home internet access
fees, DSL Cable AirCard, VoIP, Skype
Yearly Cost of Hotel Access Fees

$
$
$
$
$
$

T RAVEL R EQUIRED I TEMS

Your profession requires you to have specific items for travel and to perform your job in areas of service
and safety. Enter the expense below for the items you have purchased during the applicable tax year.
Receipts are required for items priced over $75 each. If you purchase an item that is under $75
you need to make a record of that purchase in your logbook or on your schedule. You must have
documentation, either a receipt or logbook/schedule entry, for each item you list on the next page.

19

317.984.5812

R ELATED E XPENSES

HT

&

Computers are not deductible. The IRS has issued a Letter Ruling (#8615024 & Bryant, U.S. Ct. App.
3rd cir. 74 AFTR2d 94-5440) disallowing a deduction for home computers. The ruling statesDespite
legitimate business use, employees generally may not write off the cost of their computer. By law, a
computer must be used for the convenience of the employer and required as a condition of employment.
In private rulings, the IRS ruled an individual may not claim depreciation when the purchase of a
computer is optional and not absolutely required by their employer as a condition of employment.
All airlines provide computers for their employees to use. Although they are a huge asset to our jobs,
the airline does not require that we have a personal computer or laptop.

Luggage Items
$
Garment Bag
$
Luggage Tags (lanyard, badge holder)
$
Name Tags
$
Wings $
Watch Battery/Repair
$
Airline Access Keys
$
Personal Organizer
$
Logbook $
Galley Supplies (cork screw, tape, markers) $
Flashlight $
Batteries $
Portable Alarm Clock
$
Portable Curling Iron
$
Portable Hair Dryer
$
Portable Iron
$
Portable Security Device
$
Portable Smoke Detector
$
International Voltage Converter
$
International Currency Converter
$
Manual Replacement
$
Update and Revision Services
$
ID Replacement
$
Company Business Cards
$
Foreign Visa Expense
$
Passport Fee
$
Passport Photo Expense
$
Global Entry Fee
$
Professional Publications
$
Bid Service Fees
$
Trading Service Fees
$
2nd Language Education Expense
$
Drug Testing Fees
$

IG

C OMPUTER

Three Letter Airport Code

Number of Round Trips Per Year
Cost Per Round Trip (mileage)
$
Three Letter Airport Code
Number of Round Trips Per Year
Cost Per Round Trip (mileage)
$

If you cover more than one airport, transportation between your base (company mailbox) and another
airport is deductible. Do not include expenses for transportation to your base (company mailbox)
or home.

FL

T RANSPOR TATION E XPENSE

www.flightax.com

20

U NION E XPENSES

Your profession requires you to keep in touch with your employer, your fellow flight attendants and crew
scheduling. We can take a portion of your cell phone expenses for business related calls. Provide your
expenses in the area below.

As a unionized employee, your union dues, initiation fees and any union publications are all deductible.
If you actually work for the union as a union rep. or direct employee, you will have additional deductions.
Please download our Union Rep. Worksheet at www.flightax.com.

IG

FL

Company Fax Expense

Company Copy Expense
Company Mailing Expense
Company Overnight Expense

$
$
$
$

If you have any expenses related to required communication between you and the company or the union,
these expenses are deductible. If you are required to fax a copy of a doctors note to your supervisor and
Kinkos charges you to do this, make sure you save the receipt or put it on a credit card. Enter any expenses
for copying, faxing or mailing in these specific entry areas.

21

317.984.5812

$
$
$
$

C OMMUTER P AD M OVING E XPENSE

If you transferred bases but did not move your primary home, these expenses are considered a
professional deduction versus a moving deduction. If you had any expenses related to moving your
crash pad or airport car from one base to another, list these expenses below. You must have receipts!

HT

HT

Home phone or basic home phone service is not deductible. The IRS believes that the basic home land line
service is an expense that most Americans have regardless of their profession. Cell phones, in time, will
probably be included in this category. Many of us dont even have a land line anymore and use our cell
phone as our exclusive contact number. Make sure that the amounts you provide to us are for your single
phone only. If your plan covers 3 phones, make sure to subtract the added cost of the additional phones.
Because your job requires you to be directly accessible to the company, we have the grounds for a deduction
of the expenses which are incurred. If you are on reserve, this is obvious, but you must also be available
for contact by or to contact crew scheduling for non-routine situations, cancellations and mechanicals. You
are also using your cell phone to call your supervisor, union or fellow crew members. We have asked you
for the amount of your monthly base. Be sure to include taxes and fees. From this base, we will take the
deduction based on the percentage of business usage. As a general rule, very few deductions which can
also have a personal use pass IRS scrutiny at 100% business. Most of our clients tell us the business use
percentage is between 50% and 70%. If you believe you have a percentage of business use other than
this, please provide the amount in the space provided. Dont hesitate to call us if you have any questions
about this deduction!

Old Base
New Base
Distance Between Crash Pads
Date Moved
Shipping Expense
Lodging Expense (only while in transit)

IG

$
$

Union dues (amount actually paid during the year)

Union Initiation Fees
Union Publications
Travel Expenses for Union Meetings

Miles
/

$
$

CALL US TODAY!

FL

$
$

Cell Phone Purchase

Cell Phone Base Charge Per Month
Percentage Business Use
Direct Bill Calling Card
International Calling Card

C OMMUNICATIONS

317.984.5812

www.flightax.com

22

U NION E XPENSES

Your profession requires you to keep in touch with your employer, your fellow flight attendants and crew
scheduling. We can take a portion of your cell phone expenses for business related calls. Provide your
expenses in the area below.

As a unionized employee, your union dues, initiation fees and any union publications are all deductible.
If you actually work for the union as a union rep. or direct employee, you will have additional deductions.
Please download our Union Rep. Worksheet at www.flightax.com.

IG

FL

Company Fax Expense

Company Copy Expense
Company Mailing Expense
Company Overnight Expense

$
$
$
$

If you have any expenses related to required communication between you and the company or the union,
these expenses are deductible. If you are required to fax a copy of a doctors note to your supervisor and
Kinkos charges you to do this, make sure you save the receipt or put it on a credit card. Enter any expenses
for copying, faxing or mailing in these specific entry areas.

21

317.984.5812

$
$
$
$

C OMMUTER P AD M OVING E XPENSE

If you transferred bases but did not move your primary home, these expenses are considered a
professional deduction versus a moving deduction. If you had any expenses related to moving your
crash pad or airport car from one base to another, list these expenses below. You must have receipts!

HT

HT

Home phone or basic home phone service is not deductible. The IRS believes that the basic home land line
service is an expense that most Americans have regardless of their profession. Cell phones, in time, will
probably be included in this category. Many of us dont even have a land line anymore and use our cell
phone as our exclusive contact number. Make sure that the amounts you provide to us are for your single
phone only. If your plan covers 3 phones, make sure to subtract the added cost of the additional phones.
Because your job requires you to be directly accessible to the company, we have the grounds for a deduction
of the expenses which are incurred. If you are on reserve, this is obvious, but you must also be available
for contact by or to contact crew scheduling for non-routine situations, cancellations and mechanicals. You
are also using your cell phone to call your supervisor, union or fellow crew members. We have asked you
for the amount of your monthly base. Be sure to include taxes and fees. From this base, we will take the
deduction based on the percentage of business usage. As a general rule, very few deductions which can
also have a personal use pass IRS scrutiny at 100% business. Most of our clients tell us the business use
percentage is between 50% and 70%. If you believe you have a percentage of business use other than
this, please provide the amount in the space provided. Dont hesitate to call us if you have any questions
about this deduction!

Old Base
New Base
Distance Between Crash Pads
Date Moved
Shipping Expense
Lodging Expense (only while in transit)

IG

$
$

Union dues (amount actually paid during the year)

Union Initiation Fees
Union Publications
Travel Expenses for Union Meetings

Miles
/

$
$

CALL US TODAY!

FL

$
$

Cell Phone Purchase

Cell Phone Base Charge Per Month
Percentage Business Use
Direct Bill Calling Card
International Calling Card

C OMMUNICATIONS

317.984.5812

www.flightax.com

22

F LIGHT A TTENDANT
T AX G UIDE

A BOUT F LIGHTAX
FLIGHTAX has been in business since 1990. Our team of CPAs
and Enrolled Agents provide you with the most comprehensive
tax consultation and preparation possible. We are members of
the National Association of Tax Preparers, Indiana CPA Society,
and the National Association of Enrolled Agents.
Last year, we prepared tax returns for over 4,500 clients in all
50 states and abroad at 56 different airlines. The key to our
success is our knowledge of the airline industry, expertise in tax
code and how the two affect you. The best way to keep up to
date on the changes in the airline industry is to literally be a part
of that industry.

A Mus
t

Read

EVERY
NEW
HIR

phone

317.984.5812

220 West Jackson Street

fax

800.951.8879

P.O. Box 139

Cicero IN, 46034

www.flightax.com
2014 FLIGHTAX

021314

for

E!