If I am working towards my private pilot license, is this tax deductible?

Is flight training through a flight program such as Capital City Aviation tax deductible?

Deductions & credits

No.  Tuition is not eligible for education credits unless the school is accredited to participate in federal student aid programs by the US Dept of Education.  And job training is not deductible when it is to qualify for a new job or career -- only when it is to improve or maintain your qualifications for your present job or career.

glschmitt1
Returning Member

Deductions & credits

So, question.  What if I’m already a self employed flight instructor and want to transition to a higher performance aircraft so that I can “improve my abilities “ and be able to offer instruction in that new aircraft.  Would the costs to obtain the transition training be an allowed deduction, from my self employed income?  Given the most recent tax changes from 2018?