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What is a grouping election?



A grouping election is an indication to the IRS that an aircraft is part of a larger economic enterprise or activity, and that the profit seeking activity, and actually the very nature of the aircraft operations themselves, need to be viewed through a larger lens of the total business operation. Grouping elections can be very informal, but for passive activity purposes it’s very important that a grouping election be proactively filed with the IRS in order to indicate the definition of the activity that the aircraft falls within. This is something that’s filed at the 1040 level for most taxpayers, and it indicates the identity of any taxpayers that the 1040 flow-through would like to be viewed as a single activity for the purposes of evaluating whether or not it’s a business, and/or whether or not it is a rental activity.

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