hm. And if he goes for the commercial to have all the possible problems out
of the way (or because FAA demands a CPL for this situation), can he then
deduct the expenses for the training?

No. The education is not required for the job.

The general rule on education is that you can't deduct the expenses of
preparing for a better-paying job, or even for a different job, but
only if the training is required for you to hold your present job. One
of those nutty rules that come from splitting hairs.

all the best -- Dan Ford
email: www.danford.net/letters.htm#9

see the Warbird's Forum at www.warbirdforum.com
and the Piper Cub Forum at www.pipercubforum.com