On Sat, 02 Aug 2003 21:12:35 -0500, Edward Todd
wrote:
In article ,
"Tom S." wrote:
Since there seems to be a fair amount of misinformation, let me repeat my
response to another poster (and concur with Mike Rapoport's early
response):
======================
61.113 (b) A private pilot may, for compensation or hire, act as pilot in
command of an aircraft in connection with any business or employment if:
(1) The flight is only incidental to that business or employment;
and
(2) The aircraft does not carry passengers or property for
compensation or hire.
=====================
Flying yourself to a business meeting, or sales calls, where the business
is essentially unrelated to aviation, is specifically allowed as a
situation in which you can be compensated as a private pilot.
The key to that is flying "yourself". If you take along your partner to
the business meeting ... you've blown it.
Not necessarily.
You can tell him you are going to fly as it will allow you to be home
in time to go play golf and would he like to ride along. then you both
can get in a game. You've invited him and his riding is incidental
the trip.
As always, check with a tax attorney.
Even they don't always agree and the IRS is known to be some what
inconsistent even with their information.
"I think" you will find that in many cases you can shoot photos and
sell them with just the PPL. Again, there are a lot of "it depends".
Just as with reimbursement for travel...Some take it that they can
use the equivalent coach class fare for a deduction. IF you use the
aircraft in business you can do that as a write off in some
conditions, but not as your own plane traveling to a business function
and only if the cost is less than the actual cost of flying your
plane.. There you only get the standard deduction of so many cents
per mile.
Talk to 10 different attorneys and you will probably get 10 varying
answers with the IRS making it 11 (or more)
Roger Halstead (K8RI EN73 & ARRL Life Member)
www.rogerhalstead.com
N833R World's oldest Debonair? (S# CD-2)
Edward