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New Member
posted Jun 4, 2019 1:01:22 PM

Can I deduct airline pilot expenses with the new 2018 tax law

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1 Best answer
Expert Alumni
Jun 4, 2019 1:01:24 PM

No, unless you are self-employed (you report your income and expenses on Schedule C).  But if you are paid on a W-2, these expenses are no longer deductible.  These expenses used to be claimed through Form 2106 and reported on Schedule A (subject to a reduction of 2% of your AGI).  But the TCJA has repealed these deductions and they are not available until 2025.

The best way to get a deduction for these expenses, therefore is to see if your employer can set up an accountable plan.  If they are willing to do so, any amounts they reimburse you will count as deductible expenses for the company, and is a tax-free reimbursement for you.

1 Replies
Expert Alumni
Jun 4, 2019 1:01:24 PM

No, unless you are self-employed (you report your income and expenses on Schedule C).  But if you are paid on a W-2, these expenses are no longer deductible.  These expenses used to be claimed through Form 2106 and reported on Schedule A (subject to a reduction of 2% of your AGI).  But the TCJA has repealed these deductions and they are not available until 2025.

The best way to get a deduction for these expenses, therefore is to see if your employer can set up an accountable plan.  If they are willing to do so, any amounts they reimburse you will count as deductible expenses for the company, and is a tax-free reimbursement for you.