How do I enter mileage for personal aircraft use for business? Aircraft is not listed under "vehicle" mileage, and I see no other place to enter this expense.

[WTF4]

I appreciate your help.  Im looking at this stack of receipts and feeling like there should be a more efficient way of dealing with this... I should have suspected that anything run by the government was going to be purposefully complicated and inefficient.... made in the image of  government. 

Thank you for your time in helping me understand this better.  Next time I'll probably just fly commercial...

Cheers 

[AmeliesUncle]

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@taxaction-3 wrote:

I'm not sure there are two different questions, but there may be two different deductions involved.

As far as the listed property argument, so are automobiles.  The key factor is: are they used more than 50% in the business.

On the other hand, taking a reasonable deduction which can be back calculated 

Consider GSA schedules further:  The GSA publishes a lodging and meals per diem schedule, which the IRS uses to calculate reasonableness of lodging and meal allowances. 

Under the Standard meal/lodging allowance

 I keep my hotel receipts, but use the per diem as it simplifies my record keeping. 

The IRS specifically references GSA per diem rates in Pub 463 as acceptable for standard rate reimbursement. 

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The Regulations SPECIFICALLY state you can NOT use "reasonable" amounts for Listed Property.  It must be substantiated.

The IRS (based on the Tax Code and Regulations) allows a meal allowance.  It also allows the GSA lodging amount to reimburse your employees.  You can NOT use the GSA amount for lodging for your own deduction.  You cited Publication 463, which also says "There is no optional standard lodging
amount similar to the standard meal allowance. Your allowable lodging expense deduction is your actual cost".