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Common Tax Phrases for
Pilots and Flight Attendants
2% Limit
A.G.I. (Adjusted Gross Income)
Above the Line Deductions
Accountable Plan
Actual Cost Meal Deduction
Adequate Records
Alternative Minimum Tax
Below the Line Deductions
CONUS
CPA (Certified Public Accountant)
City-by-City
Commuting Expenses
D.O.T. (Department of Transportation)
Day Trips
Department of State
Displaced
Documentary Evidence
Domicile
Effective Date
Effective Tax Rate
Employee Business Expenses
Enrolled Agent
Expiration Date
General Services Agency
Gross Income
Hours of Service Limits
IRS
IRS Form 1040
IRS Form 2106
IRS Publication 1542
IRS Publication 463
IRS Publication 529
Incidental Expenses
Indefinate Duty
Itemized Tax Deduction
Itenerant
M&IE
Meals
Necessary Expense
Non Taxable Per Diem
Nonaccountable Plan
OCONUS
Ordinary Expense
Per Diem
Per Diem Calculator
Per Diem Deduction
Per Diem Rates
Personal Expense
Prorate
Recordkeeping
Reimbursement
Rest
Schedule A
Seasonal End Date
Seasonal Start Date
Special Per Diem Rates
Standard Deduction
Standard Meal Allowance
Standard Per Diem Rates
Substantiated Expenses
TDY
Tax Attorney
Tax Audit
Tax Bracket
Tax Credit
Tax Deduction
Tax Home
Tax Liability
Tax Preparer
Tax Software
Taxable Income
Taxable Per Diem
Temporary Duty
Transition Period
Transportation Workers
Travel Expenses

Ordinary Expense

Ordinary refers to an "ordinary expense" as define in IRS Publication 463.  Ordinary is one of the tests that must be passed in order for an employee business expense or travel expense to be tax deductible.  IRS Publication 463 defines and ordinary expense as one that is:

common and accepted in your field of trade, business, or profession.

For airline pilot taxes and flight attendant taxes, that mean an expense is considered ordinary if is common and accepted in the airline industry.  The following list could be considered ordinary expenses within the aviation field, yet they still may not be tax deductible until other tests are passed.

The links in the list above link to an EZPERDIEM.COM Article that details the methodology in determining whether or not an airline-related employee business expense is tax deductible.  Furthermore, the EZPERDIEM.COM Expense ProcessorTM makes it simple to calculate flight crew tax deductions for a given tax year.

 

See also, necessary expense and personal expense.

 

 

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