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.