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Schedule A

What is Schedule A with regard to flight crew taxes?

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.

How to flight crew work expenses pass on to Schedule A?

Schedule A also receives the aviation-related travel expenses and employee business expenses from IRS Form 2106.  In this context, you can think of Schedule A as the middle-man between IRS Form 2106 and IRS Form 1040.

Using an airline pilot's employee business expenses as an example, the pilot would see all of those airline job expenses on IRS Form 2106.  This includes all of the work-related expenses and the per diem deductionIRS 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.

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