A Free Site Brought To You By

TDY (Displaced Crews)

How is a TDY handled in flight crew tax preparation?

TDY is the acronym for a temporary duty assignment used in the airline industry.  It is not necessarily the same as a temporary assignment as defined by the IRS.  It is important for crewmembers to distinguish between the two.  A TDY as used in the airline industry has no standardized rules about time or duration, while the IRS definition of a temporary assignment does have specific duration requirements.  If a crewmember on TDY wants to write-off travel expenses associated with getting to their temporary base, they must ensure that the TDY assignment also meets the time requirements of a temporary assignment as defined in IRS Publication 463

To understand this, it is important to understand the concept of a tax home.  Generally a pilot or flight attendant's tax home is their domicile, but in the case of a temporary assignment, that might or might not be true.

Userful Links

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