Please ensure Javascript is enabled for purposes of website accessibility


Will the personal use disallowance be the same for the aircraft owner and the aircraft operator?


Tax rules for personal use of business aircraft apply not only to aircraft owners, but to anyone making use of an aircraft, such as a lessee or even somebody just purchasing a charter flight. It is common that a plane may be owned by one company and leased to one or more affiliated companies. In that case each company must make its own calculations as to the consequences of personal use. Each has a distinct bucket of flights that are their flights and a distinct set of expenses. This often means that a single aircraft in a single tax year requires multiple sets of calculations to determine the tax consequences to each party involved.

Advocate Covers:

Our Results

Service Agreements

Piston Aircraft Comprehensive Service Agreement

For Piston Aircraft  – $5,000 per year

Small Turboprop Comprehensive Service Agreement

For a single Turboprop Aircraft costing less than $2,000,000 – $7,500 per year

Large Turboprop Comprehensive Service Agreement

For Turboprop Aircraft costing more than $2,000,000 – $10,000 per year

Our Team

Meet the Attorneys

Jonathan Levy


Suzanne Meiners-Levy


Joseph Quackenbush

Managing Attorney

Richard Yan

Managing Attorney

Do you love aircraft? Work with our team of professionals!

Contact Us

Get in Touch
With Us

Get in Touch