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What is a personal use disallowance?



A personal use disallowance is a disallowance of aircraft operating expenses, that would otherwise be taken on the return, that results from personal use of the business aircraft. Under section 274-10, there is a formula in how personal use disallowances are taken, and honestly, they’re surprising punishing. That is, it is an overall multiplier taken across all of your use, based upon any individual personal use of the aircraft, so it can be significant reduction in the value of the business deductions. It is a required piece of section 274-10, and is very specific to aircraft.

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