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Commuting Expenses

What are commuting expenses?

Commuting expenses include such items as driving your car to work, parking fees, tolls, buses, trolleys, subways, crashpad expenses, hotels, etc.  The only exception is when a crewmember falls under temporary duty assignments where commuting expenses may be written off.

Are flight crew commuting expenses deductible?

Generally, no.  Commuting expenses in most cases are NOT deductible for flight crewmembers.  Pilots and flight attendants are no different than other taxpayers when it comes to handling commuting expenses.  Assume a normal taxpayer that works an office job and lives 30 minutes from his or her work.  The taxpayer's gas mileage and vehicle wear is NOT deductible.  The same idea applies flight crews.  The expenses associated with getting from your regular home to your tax home and back again, are not deductible.  It doesn't matter if a person commutes across town or across the country.  The key is that you begin and end each trip at your tax home, and travel expenses do not begin to accrue until you are at the tax home and working at the job you are employed at.

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