F LIGHT A TTENDANT

A BOUT F LIGHTAX
FLIGHTAX has been in business since 1990. Our team of CPAs
T AX G UIDE
and Enrolled Agents provide you with the most comprehensive
tax consultation and preparation possible. We are members of
the National Association of Tax Preparers, Indiana CPA Society,
and the National Association of Enrolled Agents.

Last year, we prepared tax returns for over 4,500 clients in all
50 states and abroad at 56 different airlines. The key to our
success is our knowledge of the airline industry, expertise in tax
code and how the two affect you. The best way to keep up to
date on the changes in the airline industry is to literally be a part
of that industry.

A Mus
t Read
for
EVERY
NEW
HIR E!

phone 317.984.5812 fax 800.951.8879

220 West Jackson Street P.O. Box 139 Cicero IN, 46034

www.flightax.com

2014 FLIGHTAX 021314

 C ONTENTS
3 Unifor m Items
My fellow Flight Attendants,
4 Unifor m Maintenance
By now, you probably realize that this isnt just a job, it is a
life style! This brings with it a totally different set of tax parameters.
5 Transportation Expenses
Most tax preparers are not educated or familiar with the airline
industry. Thus, in 1990, I started Flightax, Income Tax Returns
for Flight Attendants. 6 Computer & Related Expenses
This guide has been designed to help you understand the deductions
7 Travel & Safety Items
that you have a legal right to take and to educate you on some
of the dos and donts of the industry and the IRS. This guide will
address several situations that will affect you directly State
9 Communication Expenses
Residency/Tax issues, List of approved deductions, Per Diem
Explanation and IRS Codes, Deduction Substantiation and 1 0 Temporary Duty/SPA
common myths to name a few.

OF
1 0 Union Expenses
If you would like more detailed information, please check out
my website at www.flightax.com. I have detailed information
specifically for all major airlines!
1 0 Training

T ABLE
Please dont hesitate to contact me personally at 317.984.5812 1 1 New Hire Deductions
or bmorrow@flightax.com if you have any questions about
your flying deductions and/or your state of residency.
1 2 Job Search

Brett C. Morrow 1 2 Commuter Pad Moving Expenses

1 3 Moving Expenses

1 3 Per Diem Deduction

1 4 Supporting Documentation

1 5 Whats Not Deductible

1 6 State of Residency

1 7 Itemized List of Deductions

 C ONTENTS
3 Unifor m Items
My fellow Flight Attendants,
4 Unifor m Maintenance
By now, you probably realize that this isnt just a job, it is a
life style! This brings with it a totally different set of tax parameters.
5 Transportation Expenses
Most tax preparers are not educated or familiar with the airline
industry. Thus, in 1990, I started Flightax, Income Tax Returns
for Flight Attendants. 6 Computer & Related Expenses
This guide has been designed to help you understand the deductions
7 Travel & Safety Items
that you have a legal right to take and to educate you on some
of the dos and donts of the industry and the IRS. This guide will
address several situations that will affect you directly State
9 Communication Expenses
Residency/Tax issues, List of approved deductions, Per Diem
Explanation and IRS Codes, Deduction Substantiation and 1 0 Temporary Duty/SPA
common myths to name a few.

OF
1 0 Union Expenses
If you would like more detailed information, please check out
my website at www.flightax.com. I have detailed information
specifically for all major airlines!
1 0 Training

T ABLE
Please dont hesitate to contact me personally at 317.984.5812 1 1 New Hire Deductions
or bmorrow@flightax.com if you have any questions about
your flying deductions and/or your state of residency.
1 2 Job Search

Brett C. Morrow 1 2 Commuter Pad Moving Expenses

1 3 Moving Expenses

1 3 Per Diem Deduction

1 4 Supporting Documentation

1 5 Whats Not Deductible

1 6 State of Residency

1 7 Itemized List of Deductions

 U NIFORM I TEMS
Chances are, when you were hired, your original uniform and luggage
purchase amount was paid for by the company and then you pay a monthly
amount through payroll deduction. There may be additional uniform items that
you purchased 2nd hand from the company or directly from the uniform shop.
Any of these uniform items are deductible on your Federal Tax Return.
The total amount of your deduction will be the combination of your payroll
deduction and items purchased out of pocket. You do not get a deduction for
any uniform items that were provided by the company through replacement
programs. Any items you receive through this program are NOT deductible. You
did not pay for these items, thus no deduction is recognized. The IRS requires
receipts for the purchase/maintenance of uniform related items, regardless of
the amount you spend. If you purchase your items through the company and
have a monthly payroll deduction, the amount on your last pay check stub
will be your receipt (we suggest purchasing them this way so you will always
have a record).
HT
P ayroll Deducted
This can be found on your last pay stub.
O
 ut of Pocket
The IRS requires receipts for all uniform items purchased out of pocket
regardless of the amount; $75 receipt rule does not apply as this is not
considered a Travel Related Deduction.
IG
U
 niform Clothing
Must have a company insignia or logo to qualify as a deduction; otherwise,
** REMINDER **
it is considered street clothes and not deductible. This can be more
FL
of an issue for Corporate airline employees where a specific uniform is
not issued. If you have any questions, please contact us.
U
 niform Shoes
You have two types of shoes you wear Uniform & In-Flights; the IRS requires
that shoes be purchased from a Uniform Store to qualify for a deduction.
What does this mean if you go to Macys and purchase a pair of shoes
for work, you cannot take the cost as a deduction. If you purchase your
shoes from the ASU or other specific Uniform Store then you can take
this amount as a deduction. Remember if you go to the ASU, have the
item payroll deducted if that is possible with your airline!
3 317.984.5812
U NIFORM M AINTENANCE
If you were reimbursed for, or offered reimbursement and failed to request it,
the IRS will not allow a deduction. Do not include any expenses for which you
were reimbursed, or any expenses for which you could have been reimbursed,
but were not.
A
 lterations
If your uniform requires alterations, this amount is deductible. Remember, if
you are reimbursed for this expense or eligible to be reimbursed and do
X
not do so, this amount will not be allowed by the IRS. The IRS denies us the
deduction if we had the opportunity to be reimbursed but did not do so.
And yes Receipts are required to substantiate this deduction.
Laundry
A
If you live in one of the larger cities, and dont have a washer and dryer, you
must go to a Laundromat. Whatever you pay for cleaning your uniform items
is deductible.
Home Laundry
HT
If you have a washer and dryer at home, technically a percentage of your
water bill, electric bill and depreciation on your washer and dryer are
deductible. For simplicity, estimate the monthly cost of your home laundering
on your uniform items. It is common for us to see $3 to $4 per week or $12
to $16 per month. Let us know what your estimated expense is per month.
Dry Cleaning
Monthly amounts are generally no more than $20 to $30 per month; keep
all receipts. If possible, make sure your dry cleaner lists the item cleaned as a
IG
uniform garment. It is always a good idea to have two accounts set up with the
dry cleaner one for your personal clothes and the other for your Uniform!
S
 upport Hose (medical deduction)
If you wear support hose, the cost is added to your accumulative medical
expense for Medical Deduction under Section O, page 4 (we will
FL
make this calculation). As you know, most airplanes fly at a 3% incline
so if you are flying from IAD to CDG, you are spending about 8.5
hours walking up and down a hill. Thus, may find it necessary to purchase
some type of support hosiery. If you do not have any other medical
expenses, this probably will not benefit you. The IRS requires a medical
deduction to be over 10% of your Adjusted Gross Income. If you earned
50K you would have to have at least $5,000 in out of pocket medical
expenses to start the deduction. Some states have a lower floor
for example, NJ has a 2% medical floor which is much more
advantageous than the federal. Bottom line, give us the amount and we
will determine the deduction!
www.flightax.com 4
 U NIFORM I TEMS
Chances are, when you were hired, your original uniform and luggage
purchase amount was paid for by the company and then you pay a monthly
amount through payroll deduction. There may be additional uniform items that
you purchased 2nd hand from the company or directly from the uniform shop.
Any of these uniform items are deductible on your Federal Tax Return.
The total amount of your deduction will be the combination of your payroll
deduction and items purchased out of pocket. You do not get a deduction for
any uniform items that were provided by the company through replacement
programs. Any items you receive through this program are NOT deductible. You
did not pay for these items, thus no deduction is recognized. The IRS requires
receipts for the purchase/maintenance of uniform related items, regardless of
the amount you spend. If you purchase your items through the company and
have a monthly payroll deduction, the amount on your last pay check stub
will be your receipt (we suggest purchasing them this way so you will always
have a record).
HT
P ayroll Deducted
This can be found on your last pay stub.
O
 ut of Pocket
The IRS requires receipts for all uniform items purchased out of pocket
regardless of the amount; $75 receipt rule does not apply as this is not
considered a Travel Related Deduction.
IG
U
 niform Clothing
Must have a company insignia or logo to qualify as a deduction; otherwise,
** REMINDER **
it is considered street clothes and not deductible. This can be more
FL
of an issue for Corporate airline employees where a specific uniform is
not issued. If you have any questions, please contact us.
U
 niform Shoes
You have two types of shoes you wear Uniform & In-Flights; the IRS requires
that shoes be purchased from a Uniform Store to qualify for a deduction.
What does this mean if you go to Macys and purchase a pair of shoes
for work, you cannot take the cost as a deduction. If you purchase your
shoes from the ASU or other specific Uniform Store then you can take
this amount as a deduction. Remember if you go to the ASU, have the
item payroll deducted if that is possible with your airline!
3 317.984.5812
U NIFORM M AINTENANCE
If you were reimbursed for, or offered reimbursement and failed to request it,
the IRS will not allow a deduction. Do not include any expenses for which you
were reimbursed, or any expenses for which you could have been reimbursed,
but were not.
A
 lterations
If your uniform requires alterations, this amount is deductible. Remember, if
you are reimbursed for this expense or eligible to be reimbursed and do
X
not do so, this amount will not be allowed by the IRS. The IRS denies us the
deduction if we had the opportunity to be reimbursed but did not do so.
And yes Receipts are required to substantiate this deduction.
Laundry
A
If you live in one of the larger cities, and dont have a washer and dryer, you
must go to a Laundromat. Whatever you pay for cleaning your uniform items
is deductible.
Home Laundry
HT
If you have a washer and dryer at home, technically a percentage of your
water bill, electric bill and depreciation on your washer and dryer are
deductible. For simplicity, estimate the monthly cost of your home laundering
on your uniform items. It is common for us to see $3 to $4 per week or $12
to $16 per month. Let us know what your estimated expense is per month.
Dry Cleaning
Monthly amounts are generally no more than $20 to $30 per month; keep
all receipts. If possible, make sure your dry cleaner lists the item cleaned as a
IG
uniform garment. It is always a good idea to have two accounts set up with the
dry cleaner one for your personal clothes and the other for your Uniform!
S
 upport Hose (medical deduction)
If you wear support hose, the cost is added to your accumulative medical
expense for Medical Deduction under Section O, page 4 (we will
FL
make this calculation). As you know, most airplanes fly at a 3% incline
so if you are flying from IAD to CDG, you are spending about 8.5
hours walking up and down a hill. Thus, may find it necessary to purchase
some type of support hosiery. If you do not have any other medical
expenses, this probably will not benefit you. The IRS requires a medical
deduction to be over 10% of your Adjusted Gross Income. If you earned
50K you would have to have at least $5,000 in out of pocket medical
expenses to start the deduction. Some states have a lower floor
for example, NJ has a 2% medical floor which is much more
advantageous than the federal. Bottom line, give us the amount and we
will determine the deduction!
www.flightax.com 4
 T RANSPOR TATION E XPENSES
Satellite/Co-Terminal Transportation
Satellite/Co-Terminal only applies to bases that cover more than one
airport. (e.g. NYC covers LGA, JFK, and EWR) Transportation from home/
commuter pad to your base airport (company mailbox location) is not
deductible; however, if you travel to a point beyond your base, then this
portion of transportation is deductible. Below are two examples, if you have
any questions, please give us a call to further explain this deduction.
E xample
Your mailbox is at LGA but your trip is out of JFK, the transportation from
LGA to JFK and back is deductible. This is usually a recognizable expense for
commuters who fly into and out of one airport where their mailbox is and are
required to fly a trip out of a different airport.
N
 on-Deductible Example
You live in Manhattan and have a flight out of JFK and your mailbox is at
HT
LGA, no portion of your trip is deductible unless you go to LGA first then
only the portion from LGA to JFK is deductible not the full trip. (Manhattan
is between the two airports you must travel to a point beyond your mailbox
to qualify!)
Airport Parking
If you pay for parking at the airport a portion of this expense is deductible
IG
as long as it is not reimbursed or offered for reimbursement by the airline.
To explain further, the IRS deems normal parking for a 9-5 job not to be
deductible every American is required to get to and from work and
park with no allowed deduction. When it goes above and beyond we
have grounds for a deduction. A business person going on a trip for 48
hours at the airport would get a deduction for their parking. The airport is
FL
your office no deduction but you are on a business trip deduction.
To pacify the IRS and generate a partial deduction for you, we take 2/3s
of the expense since technically the first 1/3rd, or 8 hours, is not deductible.
If you spend $30 on parking your deduction would be $20 $10
being disallowed for normal commuting expense. This deduction can be for
parking at your base or parking at your home airport and then commuting
to base.
5 317.984.5812
Reserve Emergency Cab Fares
If you are on Reserve status, you are required to arrive at the airport within
2hrs of call to duty. You can deduct the cost of cab fares to meet this requirement
when called. This is also true if you are called out with less time notice to make
a trip. If you can get to the airport faster you get the trip generating income
to you and tax revenue to the IRS if you can make money by it, the IRS will
give you the deduction.
X
C OMPUTER & R ELATED E XPENSES
A
The IRS does not allow a deduction for purchasing a Home Computer/Laptop
/Tablet. Even though they are an asset, the airline does not require employees
to have them as a condition of employment.
The IRS has issued a Letter Ruling (#8615024 & Bryant, U.S. Ct. App. 3rd
HT
cir. 74 AFTR2d 94-5440) disallowing a deduction for home computers.
The ruling statesDespite legitimate business use, employees generally
may not write off the cost of their computer. By law, a computer must be
used for the convenience of the employer and required as a condition
of employment. In private rulings, the IRS ruled an individual may not
claim depreciation when the purchase of a computer is optional and not
absolutely required by their employer as a condition of employment.
IG
All airlines provide computers for their employees to use at operations
and the airport. Although they are a huge asset to our jobs, the airline does
not require that we have a personal computer or laptop. Thus, they are not
deductible. UGH!
Printer/Software
FL P rinter Ink/Toner/Paper
B
Although we cant take the computer itself, we can claim a deduction for the
cost of toner and paper supplies for the printer used when printing your flight
schedules, bid sheets or other business related documents.
 idding and Trip Trading Software
If you purchase software to assist you in bidding and trip trading this
software is deductible.
www.flightax.com 6
 T RANSPOR TATION E XPENSES
Satellite/Co-Terminal Transportation
Satellite/Co-Terminal only applies to bases that cover more than one
airport. (e.g. NYC covers LGA, JFK, and EWR) Transportation from home/
commuter pad to your base airport (company mailbox location) is not
deductible; however, if you travel to a point beyond your base, then this
portion of transportation is deductible. Below are two examples, if you have
any questions, please give us a call to further explain this deduction.
E xample
Your mailbox is at LGA but your trip is out of JFK, the transportation from
LGA to JFK and back is deductible. This is usually a recognizable expense for
commuters who fly into and out of one airport where their mailbox is and are
required to fly a trip out of a different airport.
N
 on-Deductible Example
You live in Manhattan and have a flight out of JFK and your mailbox is at
HT
LGA, no portion of your trip is deductible unless you go to LGA first then
only the portion from LGA to JFK is deductible not the full trip. (Manhattan
is between the two airports you must travel to a point beyond your mailbox
to qualify!)
Airport Parking
If you pay for parking at the airport a portion of this expense is deductible
IG
as long as it is not reimbursed or offered for reimbursement by the airline.
To explain further, the IRS deems normal parking for a 9-5 job not to be
deductible every American is required to get to and from work and
park with no allowed deduction. When it goes above and beyond we
have grounds for a deduction. A business person going on a trip for 48
hours at the airport would get a deduction for their parking. The airport is
FL
your office no deduction but you are on a business trip deduction.
To pacify the IRS and generate a partial deduction for you, we take 2/3s
of the expense since technically the first 1/3rd, or 8 hours, is not deductible.
If you spend $30 on parking your deduction would be $20 $10
being disallowed for normal commuting expense. This deduction can be for
parking at your base or parking at your home airport and then commuting
to base.
5 317.984.5812
Reserve Emergency Cab Fares
If you are on Reserve status, you are required to arrive at the airport within
2hrs of call to duty. You can deduct the cost of cab fares to meet this requirement
when called. This is also true if you are called out with less time notice to make
a trip. If you can get to the airport faster you get the trip generating income
to you and tax revenue to the IRS if you can make money by it, the IRS will
give you the deduction.
X
C OMPUTER & R ELATED E XPENSES
A
The IRS does not allow a deduction for purchasing a Home Computer/Laptop
/Tablet. Even though they are an asset, the airline does not require employees
to have them as a condition of employment.
The IRS has issued a Letter Ruling (#8615024 & Bryant, U.S. Ct. App. 3rd
HT
cir. 74 AFTR2d 94-5440) disallowing a deduction for home computers.
The ruling statesDespite legitimate business use, employees generally
may not write off the cost of their computer. By law, a computer must be
used for the convenience of the employer and required as a condition
of employment. In private rulings, the IRS ruled an individual may not
claim depreciation when the purchase of a computer is optional and not
absolutely required by their employer as a condition of employment.
IG
All airlines provide computers for their employees to use at operations
and the airport. Although they are a huge asset to our jobs, the airline does
not require that we have a personal computer or laptop. Thus, they are not
deductible. UGH!
Printer/Software
FL P rinter Ink/Toner/Paper
B
Although we cant take the computer itself, we can claim a deduction for the
cost of toner and paper supplies for the printer used when printing your flight
schedules, bid sheets or other business related documents.
 idding and Trip Trading Software
If you purchase software to assist you in bidding and trip trading this
software is deductible.
www.flightax.com 6
 C OMPUTER & R ELATED E XPENSES C ONT.
Luggage Items
Internet/Data Garment Bag
You may deduct the cost of using a third party scheduling service to Luggage Tags
obtain flight schedules. (e.g. Flightline, FLICA, etc.) Name Tags
Wings
Home Internet Fees including DSL, Cable, Aircard, VoIP, Skype are also Airline Access Keys
deductible based on the percentage of business usage provide annual Personal Organizer

(see page 14) **

cost (do not include the part of your bill covering television or telephone if Logbook

X
a bundled package). Be sure to retain your monthly statements. Galley Supplies
Flashlight
Hotel Internet Access Fees while on layovers are deductible for business Batteries
usage. Portable Alarm Clock

A
Portable Curling Iron
Portable Hair Dryer
Portable Iron
T RAVEL & S AFETY I TEMS ID Replacement
HT

HT
** REMINDER $75 RULE
Watch Battery/Repair Expenses
Tips to Hotel Van Drivers International Voltage Converter
When you are traveling on your layover and take the limo from the airport International Currency Converter
to your assigned hotel your tip to the driver is deductible. Generally tips are Manual Replacement
$1 each way or you buddy buck. Be sure to record this in your logbook! Update and Revision Services
Company Business Cards
Foreign Visa Expense
Tips to a Hotel Maid Passport Fee
IG

IG
Are not deductible. This amount is included in the daily incidental per diem Passport Photo Expense
rate. This amount will be calculated automatically from your flight schedules. Professional Publications
Bid Service Fees
Trading Service Fees
ATM/Check Cashing Fees (While on layovers) 2nd Language Education Expense
Drug Testing Fees
Because your job requires you to be away from home, you can deduct the
FL

fees you pay for using your ATM card or fees incurred to cash a check while
traveling on layovers. Keep receipts and/or bank statements to support
this deduction.
FL
Safety and Professional Items
All items listed on the next page are deductible for the traveling crewmember
as long as you maintain receipts and/or logbook entries per the $75 rule.
Note: If you pay a service to trade your trips or rearrange your schedule,
these fees may be deductible. In order for you to deduct this expense,
you must pick up trips of higher time or end up with a line of higher
time or greater paying trips. If you trade from domestic to international,
this would qualify since international pays more per hour than domestic.
If you trade from an aisle position to a galley position at some airlines,
this also qualifies since this position has a higher per hour pay. If you
drop your trips and dont fly a full schedule, your trading fees are not
deductible.

7 317.984.5812 www.flightax.com 8
 C OMPUTER & R ELATED E XPENSES C ONT.
Luggage Items
Internet/Data Garment Bag
You may deduct the cost of using a third party scheduling service to Luggage Tags
obtain flight schedules. (e.g. Flightline, FLICA, etc.) Name Tags
Wings
Home Internet Fees including DSL, Cable, Aircard, VoIP, Skype are also Airline Access Keys
deductible based on the percentage of business usage provide annual Personal Organizer

(see page 14) **

cost (do not include the part of your bill covering television or telephone if Logbook

X
a bundled package). Be sure to retain your monthly statements. Galley Supplies
Flashlight
Hotel Internet Access Fees while on layovers are deductible for business Batteries
usage. Portable Alarm Clock

A
Portable Curling Iron
Portable Hair Dryer
Portable Iron
T RAVEL & S AFETY I TEMS ID Replacement
HT

HT
** REMINDER $75 RULE
Watch Battery/Repair Expenses
Tips to Hotel Van Drivers International Voltage Converter
When you are traveling on your layover and take the limo from the airport International Currency Converter
to your assigned hotel your tip to the driver is deductible. Generally tips are Manual Replacement
$1 each way or you buddy buck. Be sure to record this in your logbook! Update and Revision Services
Company Business Cards
Foreign Visa Expense
Tips to a Hotel Maid Passport Fee
IG

IG
Are not deductible. This amount is included in the daily incidental per diem Passport Photo Expense
rate. This amount will be calculated automatically from your flight schedules. Professional Publications
Bid Service Fees
Trading Service Fees
ATM/Check Cashing Fees (While on layovers) 2nd Language Education Expense
Drug Testing Fees
Because your job requires you to be away from home, you can deduct the
FL

fees you pay for using your ATM card or fees incurred to cash a check while
traveling on layovers. Keep receipts and/or bank statements to support
this deduction.
FL
Safety and Professional Items
All items listed on the next page are deductible for the traveling crewmember
as long as you maintain receipts and/or logbook entries per the $75 rule.
Note: If you pay a service to trade your trips or rearrange your schedule,
these fees may be deductible. In order for you to deduct this expense,
you must pick up trips of higher time or end up with a line of higher
time or greater paying trips. If you trade from domestic to international,
this would qualify since international pays more per hour than domestic.
If you trade from an aisle position to a galley position at some airlines,
this also qualifies since this position has a higher per hour pay. If you
drop your trips and dont fly a full schedule, your trading fees are not
deductible.

7 317.984.5812 www.flightax.com 8
 C OMMUNICATION E XPENSES
Home phone or basic home phone service is not deductible. The IRS believes that
the basic landline service is an expense that most Americans have regardless
of their profession. Cell phones, in time, will probably be included in this
category. Many of us dont even have a land line anymore and use our
cell phone as our exclusive contact number.
Because your job requires you to be directly accessible to the company,
we have the grounds for a deduction. If you are on reserve, this is obvious,
but if you are not on reserve, you must also be available for contact by or to
contact crew scheduling for non-routine situations, cancellations and mechanicals.
You are also using your cell phone to call your supervisor, union or fellow
crew members.
Your base rate (including data plans) is what is used as the amount - be sure to
include taxes and fees. From this base, you can take a deduction based on the
percentage of business usage. As a general rule, very few deductions, which
can also have a personal use, pass IRS scrutiny at 100% business. Most of our
HT
clients tell us the business use percentage is between 40% and 60%.
Cell Phone - Remember
You cannot deduct cell phones purchased for family members or friends.
If your plan covers more than one phone, make sure to subtract the added
cost of the additional phones.
IG

You cannot deduct monthly fees for phone usage by anyone other
than yourself. If you have a family shared plan, you can only claim fees
related to your phone.
Percent Airline Business Usage per Month you need to identify how
much you use your cell phone to conduct business with crew schedule, your
FL
supervisor, union or fellow crewmembers and /or to contact family while
away on layover.
Keep your monthly cell phone statements to support your deduction.
Calling Cards
Cards billed directly to your home are deductible as well as International
Prepaid Cards if you fly internationally for any type of business usage.
9 317.984.5812
T EMPORARY D UTY/ S PECIAL A SSIGNMENT
The IRS defines Temporary Duty as any assignment that has an expected
completion date of less than one year. As a new hire you may be assigned to
cover a different base for a period of time. If your assignment is greater than
one year, you do not qualify for this deduction.
T ypes of TDY/SPA include new service/aircraft launch, training, recruitment or
temporary management positions.
Y
 ou receive a deduction for your meals, housing and transportation cost while
X
at the location.
Y
 ou also receive a deduction for your commuting expenses between your
temporary location and your prior base yes, this is the one time that commuting
costs are deductible.
A
U NION E XPENSES
HT
You may deduct Union Dues, initiation fees and any union publication
expenses.
W
 e can deduct the actual amount of union dues paid during the year;
usually found on the last pay stub. You may have to add this amount from
each monthly pay stub if the final stub does not include a Year to
Date total.
U
 nion Representatives have an entire different set of deductions for a
IG
Union Rep Worksheet, please go to our website www.flightax.com.
T RAINING
You have training requirements every year for your job. Because of this, you
may be able to receive a per diem deduction based on the following:
FL Initial Training as a new hire, you are eligible to receive a per diem
R
for each day you are in training this qualifies under the temporary
assignment regulations.
 ecurrent/Upgrade Training you must complete recurrent (annual) training
to stay current in your job. Per Diem is allowed during Recurrent Training only
when performed at a location other than your base. If you are based at ATL
and attend two days of training you are considered at home and no per
diem deduction is allowed even if you commute from another location and
Atlanta is not your residence.
**You must be in training for two or more consecutive days to
receive per diem.**
www.flightax.com 10
 C OMMUNICATION E XPENSES
Home phone or basic home phone service is not deductible. The IRS believes that
the basic landline service is an expense that most Americans have regardless
of their profession. Cell phones, in time, will probably be included in this
category. Many of us dont even have a land line anymore and use our
cell phone as our exclusive contact number.
Because your job requires you to be directly accessible to the company,
we have the grounds for a deduction. If you are on reserve, this is obvious,
but if you are not on reserve, you must also be available for contact by or to
contact crew scheduling for non-routine situations, cancellations and mechanicals.
You are also using your cell phone to call your supervisor, union or fellow
crew members.
Your base rate (including data plans) is what is used as the amount - be sure to
include taxes and fees. From this base, you can take a deduction based on the
percentage of business usage. As a general rule, very few deductions, which
can also have a personal use, pass IRS scrutiny at 100% business. Most of our
HT
clients tell us the business use percentage is between 40% and 60%.
Cell Phone - Remember
You cannot deduct cell phones purchased for family members or friends.
If your plan covers more than one phone, make sure to subtract the added
cost of the additional phones.
IG

You cannot deduct monthly fees for phone usage by anyone other
than yourself. If you have a family shared plan, you can only claim fees
related to your phone.
Percent Airline Business Usage per Month you need to identify how
much you use your cell phone to conduct business with crew schedule, your
FL
supervisor, union or fellow crewmembers and /or to contact family while
away on layover.
Keep your monthly cell phone statements to support your deduction.
Calling Cards
Cards billed directly to your home are deductible as well as International
Prepaid Cards if you fly internationally for any type of business usage.
9 317.984.5812
T EMPORARY D UTY/ S PECIAL A SSIGNMENT
The IRS defines Temporary Duty as any assignment that has an expected
completion date of less than one year. As a new hire you may be assigned to
cover a different base for a period of time. If your assignment is greater than
one year, you do not qualify for this deduction.
T ypes of TDY/SPA include new service/aircraft launch, training, recruitment or
temporary management positions.
Y
 ou receive a deduction for your meals, housing and transportation cost while
X
at the location.
Y
 ou also receive a deduction for your commuting expenses between your
temporary location and your prior base yes, this is the one time that commuting
costs are deductible.
A
U NION E XPENSES
HT
You may deduct Union Dues, initiation fees and any union publication
expenses.
W
 e can deduct the actual amount of union dues paid during the year;
usually found on the last pay stub. You may have to add this amount from
each monthly pay stub if the final stub does not include a Year to
Date total.
U
 nion Representatives have an entire different set of deductions for a
IG
Union Rep Worksheet, please go to our website www.flightax.com.
T RAINING
You have training requirements every year for your job. Because of this, you
may be able to receive a per diem deduction based on the following:
FL Initial Training as a new hire, you are eligible to receive a per diem
R
for each day you are in training this qualifies under the temporary
assignment regulations.
 ecurrent/Upgrade Training you must complete recurrent (annual) training
to stay current in your job. Per Diem is allowed during Recurrent Training only
when performed at a location other than your base. If you are based at ATL
and attend two days of training you are considered at home and no per
diem deduction is allowed even if you commute from another location and
Atlanta is not your residence.
**You must be in training for two or more consecutive days to
receive per diem.**
www.flightax.com 10
 N EW H IRE D EDUCTIONS
First of all Welcome to the industry. By now, you probably realize that this
isnt just a job, it is a life style! Distance is no longer an issue for you allowing
you to stay in touch with family and friends anywhere in the world.
This life style brings with it a totally different set of tax parameters. You are
going to have several out of pocket expenses your first year, as Im sure you
are aware!
J OB S EARCH
The cost of finding a job within the airline industry is deductible. Just remember
the job search expenses of finding another position WITHIN the same industry
are deductible; the job search expenses of looking outside of the airline
industry are NOT deductible go figure!
E xample
A flight attendant updates his/her resume or flys to an interview, these
expenses are deductible if he/she is interviewing within the airline industry.

X
You have, or will, probably purchase most of the items under the Itemized
N
 ew Hire
List in this guide. These will be a great deduction for you on your first years Expenses for applying to the airline are not deductible unless you worked for
return. Just keep in mind, however, if you started flying in the middle or towards an airline before!
the end of the year, even with these good deductions you may not have

A
enough to itemize your return and you would be better off taking the N
 on-Deductible Example
standard deduction. If a flight attendant has to fly to an interview for a nursing position and spend
the night, these expenses are NOT deductible because they are not within
Remember all those days in training? The early morning rise and the late the industry.
night drills? Well now, at tax time, you can get a per diem deduction for N
 on-Deductible Example
HT

each one of these days! The IRS will allow you a deduction based on your
city of training. If you spent 8 weeks in training in Dallas during 2013 you
would have an allowable deduction of $3976. (This amount is deductible
at 50% since it is a meal deduction and not subject to DOT limitations
like flying).
As a New Hire you will have several deductions your first year; moving
expense, training per diem, uniform costs etc. Use this guide to educate yourself
IG
HT
Clothing purchased for the interviewing process is NOT deductible. Although
this is an additional expense to you, it is not a recognized deduction by the
IRS. Only clothing that has a company insignia or logo, such as a uniform,
is deductible.
N
 on-Deductible Example
If a flight attendant obtains a license to become a Pilot, these job search expenses
are not deductible because the job has to be a lateral move within the airline

IG
industry.
on what have been proven to be legitimate deductions recognized by the IRS
and to be aware of those expenses which are not allowed by law.

You will hear several rumors out there about what some Flight Attendants C OMMUTER P AD M OVING E XPENSES
are claiming and what they are not. Just remember, on a tax return, we dont If you transfer bases during the year, but did not move your primary home,
tell the IRS what we are taking they just see numbers. It isnt until an Audit these expenses are considered a professional deduction versus a moving
FL

that we provide a breakdown and justification for these numbers.

The old saying, if it sounds too good to be true, it probably is - isnt usually
correct when it comes to airline deductions. (except for the per diem
deduction our one tax loop-hole left!)

Best of luck to you in your new life style! If you have any questions on your
FL
deduction.
specific tax situation or residency issue, please dont hesitate to give us a call!
Expenses are only deductible if you transferred bases.
Shipping expenses include boxes, packing material, etc.
Lodging expenses are only deductible while in transit to new a location; no
multiple night stays along the way. Hotel expenses at your destination are not
deductible.
A moving deduction is taken as a professional expense if you transferred bases
but did not change your Tax Home basically a move of your crash pad items
and possibly vehicle.

11 317.984.5812 www.flightax.com 12
 N EW H IRE D EDUCTIONS
First of all Welcome to the industry. By now, you probably realize that this
isnt just a job, it is a life style! Distance is no longer an issue for you allowing
you to stay in touch with family and friends anywhere in the world.
This life style brings with it a totally different set of tax parameters. You are
going to have several out of pocket expenses your first year, as Im sure you
are aware!
J OB S EARCH
The cost of finding a job within the airline industry is deductible. Just remember
the job search expenses of finding another position WITHIN the same industry
are deductible; the job search expenses of looking outside of the airline
industry are NOT deductible go figure!
E xample
A flight attendant updates his/her resume or flys to an interview, these
expenses are deductible if he/she is interviewing within the airline industry.

X
You have, or will, probably purchase most of the items under the Itemized
N
 ew Hire
List in this guide. These will be a great deduction for you on your first years Expenses for applying to the airline are not deductible unless you worked for
return. Just keep in mind, however, if you started flying in the middle or towards an airline before!
the end of the year, even with these good deductions you may not have

A
enough to itemize your return and you would be better off taking the N
 on-Deductible Example
standard deduction. If a flight attendant has to fly to an interview for a nursing position and spend
the night, these expenses are NOT deductible because they are not within
Remember all those days in training? The early morning rise and the late the industry.
night drills? Well now, at tax time, you can get a per diem deduction for N
 on-Deductible Example
HT

each one of these days! The IRS will allow you a deduction based on your
city of training. If you spent 8 weeks in training in Dallas during 2013 you
would have an allowable deduction of $3976. (This amount is deductible
at 50% since it is a meal deduction and not subject to DOT limitations
like flying).
As a New Hire you will have several deductions your first year; moving
expense, training per diem, uniform costs etc. Use this guide to educate yourself
IG
HT
Clothing purchased for the interviewing process is NOT deductible. Although
this is an additional expense to you, it is not a recognized deduction by the
IRS. Only clothing that has a company insignia or logo, such as a uniform,
is deductible.
N
 on-Deductible Example
If a flight attendant obtains a license to become a Pilot, these job search expenses
are not deductible because the job has to be a lateral move within the airline

IG
industry.
on what have been proven to be legitimate deductions recognized by the IRS
and to be aware of those expenses which are not allowed by law.

You will hear several rumors out there about what some Flight Attendants C OMMUTER P AD M OVING E XPENSES
are claiming and what they are not. Just remember, on a tax return, we dont If you transfer bases during the year, but did not move your primary home,
tell the IRS what we are taking they just see numbers. It isnt until an Audit these expenses are considered a professional deduction versus a moving
FL

that we provide a breakdown and justification for these numbers.

The old saying, if it sounds too good to be true, it probably is - isnt usually
correct when it comes to airline deductions. (except for the per diem
deduction our one tax loop-hole left!)

Best of luck to you in your new life style! If you have any questions on your
FL
deduction.
specific tax situation or residency issue, please dont hesitate to give us a call!
Expenses are only deductible if you transferred bases.
Shipping expenses include boxes, packing material, etc.
Lodging expenses are only deductible while in transit to new a location; no
multiple night stays along the way. Hotel expenses at your destination are not
deductible.
A moving deduction is taken as a professional expense if you transferred bases
but did not change your Tax Home basically a move of your crash pad items
and possibly vehicle.

11 317.984.5812 www.flightax.com 12
 M OVING E XPENSES
If you moved to your new base with the airline, the cost of this move is
deductible. If you didnt drive, your airfare was probably free. However,
if you paid to have anything shipped; make sure to claim these expenses.
If you drove your car to base, we can deduct the mileage for your drive to
cover your gas expense, we can also deduct the cost of a hotel along the
way of your drive to base.
This total is reported on Form 2106, line 5, column B. On this same form on line
7, column B, we enter the amount of reimbursements received by the employee,
which were NOT reported in Box 1 of their W2. Most airlines provide this
amount in Box 12 of the employees W2 under Code L or on the employee
pay stub.

X
We cannot take any temporary housing expenses at your new base. We
know you had a large expense when you came to base hotel, temporary
living expenses etc., however, these amounts are not deductible in the eyes
S UPPOR TING D OCUMENTATION
of the IRS. Travel Related Expenses

A
The IRS does not require a receipt for a travel related expense that is under
$75.00. Thank you George M. Cohan (He wrote Yankee Doodle Dandy)
P ER D IEM D EDUCTION for this tax ruling. However, they do require the taxpayer to maintain a
Your Per Diem deduction is the greatest tax advantage you have from being logbook of all expenses less than $75 and yes, keep your receipts for all
HT

HT
a Flight Attendant. The Government allows you a standard deduction for each purchases of $75 or more. http://pegasus.cc.ucf.edu/~bandy/cohan.htm
city you fly to and for each day or partial day you are there. No need to keep
your receipts for your meals, the IRS allows you to use this rate with no receipts
required. Logbook
You should record the date of expense, item purchased, location or store name,
Airline crewmembers are paid an hourly amount by their airline to reimburse three letter city code identifying your layover and the amount of the purchase.
them for meals and incidental expenses incurred while traveling on business.
As a way to simplify the documentation burden associated with keeping track of
IG

a Flight Attendants meal expenses, the IRS allows use of the per diem method
of documenting such expenses (IRS Rev Proc 2006-41). These rates are
established by the GAO and referred to as CONUS rates for domestic
locations and OCONUS for international.
Because we are members of the transportation industry, airline crew members
FL
IG
Items over $75.00 Require Receipts
If you purchase a new rollerboard for $169.00 you need to have a receipt
to claim the deduction. It is always a good idea to put all of your purchases
on a credit card. Even though the IRS will NOT accept a credit card statement
as the receipt you will always have record of the store and date should you

have the choice of using the actual city or average city method of
calculating their meal deduction. Using the actual city method, we
determine the number of days and partial days the crewmember was away
overnight in each layover city, using the clients flight schedules and calendar.
Almost every city has an assigned meal and incidental (MIE) expense
allowance in the CONUS (continental U.S.) tables established in 41 C.F.R. ch
FL
need to request a copy of the receipt!

**Without proper supporting documentation,

the IRS has the right to disallow a deduction in
the event of an audit.**

301 or the OCONUS (outside continental U.S.) tables established by the Dept.
of Defense. We then multiply the number of layover days by the established
rate for each city and date to obtain the amount of MIE expenses deemed
substantiated by the taxpayer.

13 317.984.5812 www.flightax.com 14
 M OVING E XPENSES
If you moved to your new base with the airline, the cost of this move is
deductible. If you didnt drive, your airfare was probably free. However,
if you paid to have anything shipped; make sure to claim these expenses.
If you drove your car to base, we can deduct the mileage for your drive to
cover your gas expense, we can also deduct the cost of a hotel along the
way of your drive to base.
This total is reported on Form 2106, line 5, column B. On this same form on line
7, column B, we enter the amount of reimbursements received by the employee,
which were NOT reported in Box 1 of their W2. Most airlines provide this
amount in Box 12 of the employees W2 under Code L or on the employee
pay stub.

X
We cannot take any temporary housing expenses at your new base. We
know you had a large expense when you came to base hotel, temporary
living expenses etc., however, these amounts are not deductible in the eyes
S UPPOR TING D OCUMENTATION
of the IRS. Travel Related Expenses

A
The IRS does not require a receipt for a travel related expense that is under
$75.00. Thank you George M. Cohan (He wrote Yankee Doodle Dandy)
P ER D IEM D EDUCTION for this tax ruling. However, they do require the taxpayer to maintain a
Your Per Diem deduction is the greatest tax advantage you have from being logbook of all expenses less than $75 and yes, keep your receipts for all
HT

HT
a Flight Attendant. The Government allows you a standard deduction for each purchases of $75 or more. http://pegasus.cc.ucf.edu/~bandy/cohan.htm
city you fly to and for each day or partial day you are there. No need to keep
your receipts for your meals, the IRS allows you to use this rate with no receipts
required. Logbook
You should record the date of expense, item purchased, location or store name,
Airline crewmembers are paid an hourly amount by their airline to reimburse three letter city code identifying your layover and the amount of the purchase.
them for meals and incidental expenses incurred while traveling on business.
As a way to simplify the documentation burden associated with keeping track of
IG

a Flight Attendants meal expenses, the IRS allows use of the per diem method
of documenting such expenses (IRS Rev Proc 2006-41). These rates are
established by the GAO and referred to as CONUS rates for domestic
locations and OCONUS for international.
Because we are members of the transportation industry, airline crew members
FL
IG
Items over $75.00 Require Receipts
If you purchase a new rollerboard for $169.00 you need to have a receipt
to claim the deduction. It is always a good idea to put all of your purchases
on a credit card. Even though the IRS will NOT accept a credit card statement
as the receipt you will always have record of the store and date should you

have the choice of using the actual city or average city method of
calculating their meal deduction. Using the actual city method, we
determine the number of days and partial days the crewmember was away
overnight in each layover city, using the clients flight schedules and calendar.
Almost every city has an assigned meal and incidental (MIE) expense
allowance in the CONUS (continental U.S.) tables established in 41 C.F.R. ch
FL
need to request a copy of the receipt!

**Without proper supporting documentation,

the IRS has the right to disallow a deduction in
the event of an audit.**

301 or the OCONUS (outside continental U.S.) tables established by the Dept.
of Defense. We then multiply the number of layover days by the established
rate for each city and date to obtain the amount of MIE expenses deemed
substantiated by the taxpayer.

13 317.984.5812 www.flightax.com 14
 W HATS N OT D EDUCTIBLE
If you have someone prepare your return who is not experienced in the airline This is obviously not the case, thus, we, as flight crew, cannot take a deduction
industry, you can owe a substantial amount in back tax plus penalty and interest. for the purchase of a computer or tablet.
In addition, the IRS will be watching from afar for a few years.
However, we can take a deduction for certain related expenses. Paper to
print out bid sheets, parings, schedules etc. Also a percentage of your ink
usage again, for work related printed items.
Commuting
It is estimated that around 70% of airline employees commute over 50 miles

from their base airport. The ID-90s, non-rev charges, tolls, mileage, hotels,
crash pads it can be thousands of dollars a year.
The IRS does not allow any type of deduction for commuting expense. If you
X
Make-Up/Hair Care
Welcome to the 21st Century, where women wear make-up and men cut
their hair on a regular basis, just not if they were flight attendants. That pretty
much explains the IRS position. This is a personal expense not business

A
wish to move from your home to your base, the IRS provides for a deduction
of these expenses. However, they will not allow any type of deduction for related. Granted, your manual requires your hair to be a specific length,
sustaining two residences. If your base is closed and you are required to your lips to be red and your nails be groomed, however, this is still a
relocate the IRS will give you a deduction for moving to this new location personal expense in the eyes of the IRS.
but will not let you take commuting expenses.
HT

HT
If you commute, it is your decision to commute. The company doesnt make
you, the IRS doesnt it is your decision. Thus, these expenses are deemed to
be personal and not business related Not Deductible!
S TATE OF R ESIDENCY
Just where do you pay state tax? You live in Missouri, you are based in
New York and you spend most of your time with your boyfriend who lives in
Computer Chicago so where do you pay state tax?
IG

The official word: The IRS has issued a Letter Ruling (#8615024 & Bryant,
U.S. Ct. App. 3rd cir. 74 AFTR2d 94-5440) disallowing a deduction for
home computers. The ruling states Despite legitimate business use, employees
generally may not write off the cost of their computer. By law, a computer
must be used for the convenience of the employer and required as a condition
of employment.
FL
IG
An air crew employee is considered a transient, just like military personnel.
Home sometimes is where the hotel pillow is! But for state residency
purposes your home is where you consider your abode. Here are some
of the questions you will want to ask yourself to determine what state you call
home for tax and residency purposes:

In private rulings, the IRS ruled an individual may not claim depreciation
when the purchase of a computer is optional and not absolutely required by
their employer as a condition of employment.
What does this mean? In basic language, the IRS says a computer is a
FL




What state issues your drivers license?
Where am I registered to vote?
Where do I own real estate?
Where do I have a lease?
condition of employment which means you would be terminated if you
didnt own a computer and you must have one before you can be hired. Where are my family heirlooms?
Where do I return after work?
Where do I vacation from?

15 317.984.5812 www.flightax.com 16
 W HATS N OT D EDUCTIBLE
If you have someone prepare your return who is not experienced in the airline This is obviously not the case, thus, we, as flight crew, cannot take a deduction
industry, you can owe a substantial amount in back tax plus penalty and interest. for the purchase of a computer or tablet.
In addition, the IRS will be watching from afar for a few years.
However, we can take a deduction for certain related expenses. Paper to
print out bid sheets, parings, schedules etc. Also a percentage of your ink
usage again, for work related printed items.
Commuting
It is estimated that around 70% of airline employees commute over 50 miles

from their base airport. The ID-90s, non-rev charges, tolls, mileage, hotels,
crash pads it can be thousands of dollars a year.
The IRS does not allow any type of deduction for commuting expense. If you
X
Make-Up/Hair Care
Welcome to the 21st Century, where women wear make-up and men cut
their hair on a regular basis, just not if they were flight attendants. That pretty
much explains the IRS position. This is a personal expense not business

A
wish to move from your home to your base, the IRS provides for a deduction
of these expenses. However, they will not allow any type of deduction for related. Granted, your manual requires your hair to be a specific length,
sustaining two residences. If your base is closed and you are required to your lips to be red and your nails be groomed, however, this is still a
relocate the IRS will give you a deduction for moving to this new location personal expense in the eyes of the IRS.
but will not let you take commuting expenses.
HT

HT
If you commute, it is your decision to commute. The company doesnt make
you, the IRS doesnt it is your decision. Thus, these expenses are deemed to
be personal and not business related Not Deductible!
S TATE OF R ESIDENCY
Just where do you pay state tax? You live in Missouri, you are based in
New York and you spend most of your time with your boyfriend who lives in
Computer Chicago so where do you pay state tax?
IG

The official word: The IRS has issued a Letter Ruling (#8615024 & Bryant,
U.S. Ct. App. 3rd cir. 74 AFTR2d 94-5440) disallowing a deduction for
home computers. The ruling states Despite legitimate business use, employees
generally may not write off the cost of their computer. By law, a computer
must be used for the convenience of the employer and required as a condition
of employment.
FL
IG
An air crew employee is considered a transient, just like military personnel.
Home sometimes is where the hotel pillow is! But for state residency
purposes your home is where you consider your abode. Here are some
of the questions you will want to ask yourself to determine what state you call
home for tax and residency purposes:

In private rulings, the IRS ruled an individual may not claim depreciation
when the purchase of a computer is optional and not absolutely required by
their employer as a condition of employment.
What does this mean? In basic language, the IRS says a computer is a
FL




What state issues your drivers license?
Where am I registered to vote?
Where do I own real estate?
Where do I have a lease?
condition of employment which means you would be terminated if you
didnt own a computer and you must have one before you can be hired. Where are my family heirlooms?
Where do I return after work?
Where do I vacation from?

15 317.984.5812 www.flightax.com 16
 S TATE OF R ESIDENCY C ONT.
Your answers to these specific questions will determine your legal state of
residency. Different states have different rates and rules. GA will allow you to
deduct your flying professional deductions where IN will not. However, we
cannot just choose where to pay tax; this location is based on the answer to the
questions on the previous page.
We would all like to claim residency in TX, FL, NV, NH, TN and any other state
that does not have state tax. For some of you, this is a reality. But using your Exs
friends address in Florida to avoid paying NY State and City tax will land you
in major trouble with the law.
Keep in mind that with the sharing of information and technology, states are
getting much smarter and tracking income and residency!
There is a federal ruling (Title 49, Section 40116 United States Code, (f) (C))
that will not allow any state to attach the earnings of an air crew employee
unless over 50% of the flying is done within the state lines of that state. There
HT
are only very, very few situations where this can be proven by the state CA is
the main state where this is an issue with flying up and down the coast.
If you have questions on which address you should be providing to your
company for state tax purposes, just give Flightax a call and we will help you
determine the proper state for your residency.
IG
I TEMIZED L IST OF D EDUCTIONS
FL
U NIFORM S HOES (Must be purchased from a Uniform Store)
Uniform Shoes
Shoe Repair
Shoe Shine
$
$
$
17 317.984.5812
U NIFORM I TEMS
Enter additional out of pocket uniform expenses below. Do not include items provided by the company
through replacement programs. You need a receipt for each item purchased, regardless of the amount. The
$75 rule does not apply as this is not a travel related deduction. Uniform items must have a company insignia
or logo; no type of street clothes qualify for this deduction.
Uniform Belt $
Uniform Dress $
Uniform Epaulets $
X
Uniform Jacket $
Uniform Hat $
Uniform Maternity Dress $
Uniform Pants $
A
Uniform Purse $
Uniform Scarf $
Uniform Serving Garment/Apron $
HT
Uniform Shirt $
Uniform Skirt $
Uniform Sweater $
Uniform Tie $
Uniform Coat, Gloves, Cap $
IG
U NIFORM M AINTENANCE
Uniform Alterations $
Home Laundering of Uniform $
FL Professional Laundering
Dry Cleaning
$
$
Note: If you were reimbursed for any of your uniform maintenance expenses such as alterations or dry
cleaning, do not include these amounts. We cannot take a deduction for any expense for which you
were reimbursed. IRS regulations go even a little further. We cannot take a deduction for any expense
for which you COULD have been reimbursed. For example: if your airline will reimburse you for your
uniform alteration expenses but you just did not get around to submitting your receipts for reimbursement.
The IRS will not allow this expense as a deduction because you could have been reimbursed. Thus, do
not include any expenses for which you were reimbursed, or any expenses for which you could have been
reimbursed, but were not.
www.flightax.com 18
 S TATE OF R ESIDENCY C ONT.
Your answers to these specific questions will determine your legal state of
residency. Different states have different rates and rules. GA will allow you to
deduct your flying professional deductions where IN will not. However, we
cannot just choose where to pay tax; this location is based on the answer to the
questions on the previous page.
We would all like to claim residency in TX, FL, NV, NH, TN and any other state
that does not have state tax. For some of you, this is a reality. But using your Exs
friends address in Florida to avoid paying NY State and City tax will land you
in major trouble with the law.
Keep in mind that with the sharing of information and technology, states are
getting much smarter and tracking income and residency!
There is a federal ruling (Title 49, Section 40116 United States Code, (f) (C))
that will not allow any state to attach the earnings of an air crew employee
unless over 50% of the flying is done within the state lines of that state. There
HT
are only very, very few situations where this can be proven by the state CA is
the main state where this is an issue with flying up and down the coast.
If you have questions on which address you should be providing to your
company for state tax purposes, just give Flightax a call and we will help you
determine the proper state for your residency.
IG
I TEMIZED L IST OF D EDUCTIONS
FL
U NIFORM S HOES (Must be purchased from a Uniform Store)
Uniform Shoes
Shoe Repair
Shoe Shine
$
$
$
17 317.984.5812
U NIFORM I TEMS
Enter additional out of pocket uniform expenses below. Do not include items provided by the company
through replacement programs. You need a receipt for each item purchased, regardless of the amount. The
$75 rule does not apply as this is not a travel related deduction. Uniform items must have a company insignia
or logo; no type of street clothes qualify for this deduction.
Uniform Belt $
Uniform Dress $
Uniform Epaulets $
X
Uniform Jacket $
Uniform Hat $
Uniform Maternity Dress $
Uniform Pants $
A
Uniform Purse $
Uniform Scarf $
Uniform Serving Garment/Apron $
HT
Uniform Shirt $
Uniform Skirt $
Uniform Sweater $
Uniform Tie $
Uniform Coat, Gloves, Cap $
IG
U NIFORM M AINTENANCE
Uniform Alterations $
Home Laundering of Uniform $
FL Professional Laundering
Dry Cleaning
$
$
Note: If you were reimbursed for any of your uniform maintenance expenses such as alterations or dry
cleaning, do not include these amounts. We cannot take a deduction for any expense for which you
were reimbursed. IRS regulations go even a little further. We cannot take a deduction for any expense
for which you COULD have been reimbursed. For example: if your airline will reimburse you for your
uniform alteration expenses but you just did not get around to submitting your receipts for reimbursement.
The IRS will not allow this expense as a deduction because you could have been reimbursed. Thus, do
not include any expenses for which you were reimbursed, or any expenses for which you could have been
reimbursed, but were not.
www.flightax.com 18
 T RANSPOR TATION E XPENSE Luggage Items $
If you cover more than one airport, transportation between your base (company mailbox) and another
airport is deductible. Do not include expenses for transportation to your base (company mailbox) Garment Bag $
or home.
Luggage Tags (lanyard, badge holder) $
Three Letter Airport Code Name Tags $
Number of Round Trips Per Year Wings $
Cost Per Round Trip (mileage) $ Watch Battery/Repair $
Airline Access Keys $

X
Three Letter Airport Code
Number of Round Trips Per Year Personal Organizer $
Cost Per Round Trip (mileage) $ Logbook $
Galley Supplies (cork screw, tape, markers) $

A
Flashlight $
C OMPUTER & R ELATED E XPENSES Batteries $
Computers are not deductible. The IRS has issued a Letter Ruling (#8615024 & Bryant, U.S. Ct. App. Portable Alarm Clock $
3rd cir. 74 AFTR2d 94-5440) disallowing a deduction for home computers. The ruling statesDespite
HT

HT
legitimate business use, employees generally may not write off the cost of their computer. By law, a Portable Curling Iron $
computer must be used for the convenience of the employer and required as a condition of employment. Portable Hair Dryer $
In private rulings, the IRS ruled an individual may not claim depreciation when the purchase of a
computer is optional and not absolutely required by their employer as a condition of employment. Portable Iron $
All airlines provide computers for their employees to use. Although they are a huge asset to our jobs,
the airline does not require that we have a personal computer or laptop. Portable Security Device $
Portable Smoke Detector $
Printer/Software Deductions
International Voltage Converter $
Yearly Cost of Paper for Company Use $
International Currency Converter $
IG

IG
Yearly Cost of Toner/Ink Cartridges $
Manual Replacement $
Bidding Computer Software/App $
Update and Revision Services $
Internet/Online Services ID Replacement $
Airline Schedule Fees FLICA etc. $ Company Business Cards $
Yearly Cost of home internet access Foreign Visa Expense $
FL

fees, DSL Cable AirCard, VoIP, Skype

Yearly Cost of Hotel Access Fees

T RAVEL R EQUIRED I TEMS

$
$
FL
Passport Fee
Passport Photo Expense
Global Entry Fee
Professional Publications
$
$
$
$
Bid Service Fees $
Your profession requires you to have specific items for travel and to perform your job in areas of service
and safety. Enter the expense below for the items you have purchased during the applicable tax year. Trading Service Fees $
Receipts are required for items priced over $75 each. If you purchase an item that is under $75
you need to make a record of that purchase in your logbook or on your schedule. You must have 2nd Language Education Expense $
documentation, either a receipt or logbook/schedule entry, for each item you list on the next page.
Drug Testing Fees $

19 317.984.5812 www.flightax.com 20
 T RANSPOR TATION E XPENSE Luggage Items $
If you cover more than one airport, transportation between your base (company mailbox) and another
airport is deductible. Do not include expenses for transportation to your base (company mailbox) Garment Bag $
or home.
Luggage Tags (lanyard, badge holder) $
Three Letter Airport Code Name Tags $
Number of Round Trips Per Year Wings $
Cost Per Round Trip (mileage) $ Watch Battery/Repair $
Airline Access Keys $

X
Three Letter Airport Code
Number of Round Trips Per Year Personal Organizer $
Cost Per Round Trip (mileage) $ Logbook $
Galley Supplies (cork screw, tape, markers) $

A
Flashlight $
C OMPUTER & R ELATED E XPENSES Batteries $
Computers are not deductible. The IRS has issued a Letter Ruling (#8615024 & Bryant, U.S. Ct. App. Portable Alarm Clock $
3rd cir. 74 AFTR2d 94-5440) disallowing a deduction for home computers. The ruling statesDespite
HT

HT
legitimate business use, employees generally may not write off the cost of their computer. By law, a Portable Curling Iron $
computer must be used for the convenience of the employer and required as a condition of employment. Portable Hair Dryer $
In private rulings, the IRS ruled an individual may not claim depreciation when the purchase of a
computer is optional and not absolutely required by their employer as a condition of employment. Portable Iron $
All airlines provide computers for their employees to use. Although they are a huge asset to our jobs,
the airline does not require that we have a personal computer or laptop. Portable Security Device $
Portable Smoke Detector $
Printer/Software Deductions
International Voltage Converter $
Yearly Cost of Paper for Company Use $
International Currency Converter $
IG

IG
Yearly Cost of Toner/Ink Cartridges $
Manual Replacement $
Bidding Computer Software/App $
Update and Revision Services $
Internet/Online Services ID Replacement $
Airline Schedule Fees FLICA etc. $ Company Business Cards $
Yearly Cost of home internet access Foreign Visa Expense $
FL

fees, DSL Cable AirCard, VoIP, Skype

Yearly Cost of Hotel Access Fees

T RAVEL R EQUIRED I TEMS

$
$
FL
Passport Fee
Passport Photo Expense
Global Entry Fee
Professional Publications
$
$
$
$
Bid Service Fees $
Your profession requires you to have specific items for travel and to perform your job in areas of service
and safety. Enter the expense below for the items you have purchased during the applicable tax year. Trading Service Fees $
Receipts are required for items priced over $75 each. If you purchase an item that is under $75
you need to make a record of that purchase in your logbook or on your schedule. You must have 2nd Language Education Expense $
documentation, either a receipt or logbook/schedule entry, for each item you list on the next page.
Drug Testing Fees $

19 317.984.5812 www.flightax.com 20
 C OMMUNICATIONS U NION E XPENSES
Your profession requires you to keep in touch with your employer, your fellow flight attendants and crew As a unionized employee, your union dues, initiation fees and any union publications are all deductible.
scheduling. We can take a portion of your cell phone expenses for business related calls. Provide your If you actually work for the union as a union rep. or direct employee, you will have additional deductions.
expenses in the area below. Please download our Union Rep. Worksheet at www.flightax.com.

Cell Phone Purchase $ Union dues (amount actually paid during the year) $
Cell Phone Base Charge Per Month $ Union Initiation Fees $
Percentage Business Use Union Publications $

X
Direct Bill Calling Card $ Travel Expenses for Union Meetings $
International Calling Card $

Home phone or basic home phone service is not deductible. The IRS believes that the basic home land line
service is an expense that most Americans have regardless of their profession. Cell phones, in time, will
probably be included in this category. Many of us dont even have a land line anymore and use our cell
phone as our exclusive contact number. Make sure that the amounts you provide to us are for your single
phone only. If your plan covers 3 phones, make sure to subtract the added cost of the additional phones.
HT
A
C OMMUTER P AD M OVING E XPENSE
If you transferred bases but did not move your primary home, these expenses are considered a
professional deduction versus a moving deduction. If you had any expenses related to moving your
crash pad or airport car from one base to another, list these expenses below. You must have receipts!

HT
Because your job requires you to be directly accessible to the company, we have the grounds for a deduction
of the expenses which are incurred. If you are on reserve, this is obvious, but you must also be available
for contact by or to contact crew scheduling for non-routine situations, cancellations and mechanicals. You
are also using your cell phone to call your supervisor, union or fellow crew members. We have asked you Old Base
for the amount of your monthly base. Be sure to include taxes and fees. From this base, we will take the
deduction based on the percentage of business usage. As a general rule, very few deductions which can New Base
also have a personal use pass IRS scrutiny at 100% business. Most of our clients tell us the business use
percentage is between 50% and 70%. If you believe you have a percentage of business use other than
Distance Between Crash Pads Miles
this, please provide the amount in the space provided. Dont hesitate to call us if you have any questions Date Moved / /
about this deduction!
Shipping Expense $
IG

IG
Lodging Expense (only while in transit) $
Company Fax Expense $
Company Copy Expense $
Company Mailing Expense $
Company Overnight Expense $

CALL US TODAY!
FL

If you have any expenses related to required communication between you and the company or the union,
these expenses are deductible. If you are required to fax a copy of a doctors note to your supervisor and
Kinkos charges you to do this, make sure you save the receipt or put it on a credit card. Enter any expenses
for copying, faxing or mailing in these specific entry areas.
FL 317.984.5812

21 317.984.5812 www.flightax.com 22
 C OMMUNICATIONS U NION E XPENSES
Your profession requires you to keep in touch with your employer, your fellow flight attendants and crew As a unionized employee, your union dues, initiation fees and any union publications are all deductible.
scheduling. We can take a portion of your cell phone expenses for business related calls. Provide your If you actually work for the union as a union rep. or direct employee, you will have additional deductions.
expenses in the area below. Please download our Union Rep. Worksheet at www.flightax.com.

Cell Phone Purchase $ Union dues (amount actually paid during the year) $
Cell Phone Base Charge Per Month $ Union Initiation Fees $
Percentage Business Use Union Publications $

X
Direct Bill Calling Card $ Travel Expenses for Union Meetings $
International Calling Card $

Home phone or basic home phone service is not deductible. The IRS believes that the basic home land line
service is an expense that most Americans have regardless of their profession. Cell phones, in time, will
probably be included in this category. Many of us dont even have a land line anymore and use our cell
phone as our exclusive contact number. Make sure that the amounts you provide to us are for your single
phone only. If your plan covers 3 phones, make sure to subtract the added cost of the additional phones.
HT
A
C OMMUTER P AD M OVING E XPENSE
If you transferred bases but did not move your primary home, these expenses are considered a
professional deduction versus a moving deduction. If you had any expenses related to moving your
crash pad or airport car from one base to another, list these expenses below. You must have receipts!

HT
Because your job requires you to be directly accessible to the company, we have the grounds for a deduction
of the expenses which are incurred. If you are on reserve, this is obvious, but you must also be available
for contact by or to contact crew scheduling for non-routine situations, cancellations and mechanicals. You
are also using your cell phone to call your supervisor, union or fellow crew members. We have asked you Old Base
for the amount of your monthly base. Be sure to include taxes and fees. From this base, we will take the
deduction based on the percentage of business usage. As a general rule, very few deductions which can New Base
also have a personal use pass IRS scrutiny at 100% business. Most of our clients tell us the business use
percentage is between 50% and 70%. If you believe you have a percentage of business use other than
Distance Between Crash Pads Miles
this, please provide the amount in the space provided. Dont hesitate to call us if you have any questions Date Moved / /
about this deduction!
Shipping Expense $
IG

IG
Lodging Expense (only while in transit) $
Company Fax Expense $
Company Copy Expense $
Company Mailing Expense $
Company Overnight Expense $

CALL US TODAY!
FL

If you have any expenses related to required communication between you and the company or the union,
these expenses are deductible. If you are required to fax a copy of a doctors note to your supervisor and
Kinkos charges you to do this, make sure you save the receipt or put it on a credit card. Enter any expenses
for copying, faxing or mailing in these specific entry areas.
FL 317.984.5812

21 317.984.5812 www.flightax.com 22
 F LIGHT A TTENDANT
A BOUT F LIGHTAX
FLIGHTAX has been in business since 1990. Our team of CPAs
T AX G UIDE
and Enrolled Agents provide you with the most comprehensive
tax consultation and preparation possible. We are members of
the National Association of Tax Preparers, Indiana CPA Society,
and the National Association of Enrolled Agents.

Last year, we prepared tax returns for over 4,500 clients in all
50 states and abroad at 56 different airlines. The key to our
success is our knowledge of the airline industry, expertise in tax
code and how the two affect you. The best way to keep up to
date on the changes in the airline industry is to literally be a part
of that industry.

A Mus
t Read
for
EVERY
NEW
HIR E!

phone 317.984.5812 fax 800.951.8879

220 West Jackson Street P.O. Box 139 Cicero IN, 46034

www.flightax.com

2014 FLIGHTAX 021314