ToddL99
Expert Alumni

Education

In my opinion, the cost for a private pilot's license (or instrument-rating) is a qualified education expense if obtaining the certificate is part of the published curriculum for his degree from an eligible educational institution and the degree is not exclusively for the purpose of obtaining a flying job (e.g. Aviation Management, Aviation Safety).

 

The key distinction here is whether he is deducting the cost of flight training as a business-related expense (subject to many interpretations)  or claiming those costs as a qualified education expense (required for a degree).

 

It gets a bit muddier if they require him to obtain a commercial pilot's license since that would qualify him for a new career. Expenses incurred to qualify for a new trade or business are not deductible.

 

As an ATP (type-rated in B737) I wanted to do a bit more research to support my response, hence my request for the name of the school. The issue is subject to numerous interpretations and they are all dependent on circumstances.

 

See the following posts to gain a better understanding of the complexity of this issue (search "IRS flight training" for more):.

 

FLIGHT TRAINING EXPENSES - CASES AND RULINGS

 

Pay for flight lessons with 529 fund?

 

TAX DEDUCTIBILITY OF FLIGHT TRAINING