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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

Schedule A

Schedule A is also known by tax preparers and the IRS as Schedule A, Itemized Deductions. The Schedule A Form is the tax form that transfers all of a flight crewmember's individual itemized deductions directly to the flight crewmember's IRS Form 1040. Items such as medical and dental expenses, taxes paid, interest paid, gifts to charities, casualty and theft loss, etc., are all captured on Schedule A. Schedule A also receives the aviation-related travel expenses and employee business expenses from IRS Form 2106.

Think of Schedule A as a middle-man for itemized deductions.  Using an airline pilot's employee business expenses as an example, the pilot would enter all of those airline job expenses on IRS Form 2106 (EZPERDIEM.COM provides a simple online method to help pilots and flight attendants write off aviation-related employee business expenses, including the per diem deduction).  IRS Form 2106 has instructions on it to guide the taxpayer through what to do with each expense (example: M&IE, travel expenses).  Once complete, IRS Form 2106 has the airline pilot transfer the number generated on it over to Schedule A.  Schedule A makes adjustments (example: the 2% limit) to that value, and the number from Schedule A is then transferred to the airline pilot's IRS Form 1040.

If the airline pilot uses tax software packages such as TurboTax or TaxCut, then all of this transferring happens automatically, and all of the appropriate forms are generated based on the answers to the airline pilot's tax questions asked from the software package.

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