Please ensure Javascript is enabled for purposes of website accessibility


Does FET ever apply to Part 91 flights?



FET as we call it in the industry or commonly fully referred to as federal excise tax, can in fact apply to part ninety-one operations. This is a bit of a hot topic between the IRS and aircraft operators, because federal excise tax is supposed to be a tax on air transportation services, and generally is understood to be a tax on a provider of air transportation services. That said, an aircraft flying under part ninety-one rather than under commercial carriage or charter carriage regulations can be subject to FET if there’s a payment that’s being made both for plane and pilot. The use of part ninety-one alone will not determine whether or not the IRS will seek to apply federal excise tax to an individual flight.

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