Itemized deductions, also called a
Schedule A deduction,
is the alternative a taxpayer has to using the
standard deduction.
Itemized deductions are below-the-line tax deductions as opposed to above-the-line tax deductions. By using the itemized deductions, a flight crewmember is able to deduct all of
their aviation related
employee
business expenses and
travel expenses.
Pilots and flight attendants who itemize are also eligible to deduct several
other items allowed by the IRS. Items such as medical and dental expenses,
interest paid, taxes paid, charitable contributions including car donations or
boat donations, gambling losses, etc. For airline pilots and flight attendants
to use the itemized deductions, the flight crewmember must be able to exceed the
standard deduction amount that is published by the IRS for each given year. If
the pilot or flight attendant cannot itemize, then none of the employee business
expenses or travel expenses including the
per diem deduction
can be written off the flight crewmember taxes. In other words, those expenses
along with the other itemized deductions that a pilot or flight attendant has
simply do not exceed the standard deduction.