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New Member
posted Jun 6, 2019 8:36:26 AM

I'm a retired U.S. Army helicopter pilot. I took a job with an airline that required me to complete $30,000 of airplane training prior employment. Is this deductible?

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1 Best answer
New Member
Jun 6, 2019 8:36:29 AM

Unfortunately, these additional flight training costs (ATP?) are not deductible.

To be potentially deductible, your education costs must either be required by your employer or by law to keep your job, or it must improve your skills you use at your current job.  As you can see, the operative terms are "keep" and "current" -  you were not eligible for this new job until you had completed the additional flight training

You cannot deduct the cost of any education that qualifies you for a new trade or business or is needed to meet the minimum requirements for your business, even if it meets either or both of the test. 


2 Replies
New Member
Jun 6, 2019 8:36:27 AM

I did exactly the same thing when I retired from the Army in 2003 - had to pay for ATP and additional FW time to get a job with an air charter operation (737s).

New Member
Jun 6, 2019 8:36:29 AM

Unfortunately, these additional flight training costs (ATP?) are not deductible.

To be potentially deductible, your education costs must either be required by your employer or by law to keep your job, or it must improve your skills you use at your current job.  As you can see, the operative terms are "keep" and "current" -  you were not eligible for this new job until you had completed the additional flight training

You cannot deduct the cost of any education that qualifies you for a new trade or business or is needed to meet the minimum requirements for your business, even if it meets either or both of the test.