A Free Site Brought To You By

Documentary Evidence

What documentary evidence is necessary for flight crew members to keep for their tax deduction?

Documentary evidence along with proper recordkeeping are necessary to support a taxpayer's tax deductions in the event of an IRS auditPublication 463 says that documentary evidence can be in the form of receipts, canceled checks, bills, or other approved documents that validate the expense being deducted. In addition to maintaining documentary evidence for each expense, it is also important to substantiate the expenses being deducted. 

All of the flight crewmember deductions that end up on IRS form 2106 should be substantiated.

Userful Links

User Agreement | Per Diem Deduction | Full Service Crew Taxes | Pilot Jobs
Copyright 2010 Aviation Tax Glossary. All Rights Reserved.
Sign In