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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

Itenerant

Itinerant is a term that is used in IRS Publication 463 in reference to a taxpayer’s tax home. With regard to flight crewmembers, airline pilots and flight attendants that do not have a regular place of business (domicile) or post of duty could be considered an itinerant (a transient). THIS IS BAD. Why? Because, an itinerant’s tax home is wherever the airline pilot or flight attendant is at any given time. As an itinerant, a flight crewmember cannot claim a travel expense deduction because the crewmember is never considered to be traveling away from their tax home. It is as if the flight crewmember’s tax home follows wherever the crewmember goes.

AVOID BEING LABELED AN ITINERANT IF YOU WANT TO TAKE ADVANTAGE OF TRAVEL EXPENSES AND THE PER DIEM DEDUCTION.

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