Letisha D. Sailor (AvTax Advisors, PLLC) will be presenting “Identifying Business vs. Personal Use and Security Concern Rules” along with Deborah Bew Liu (Aircraft Acquisitions, Inc.) and Melissa Stanley (Barbera & Watkins, LLC) at the NBAA’s Business Aviation Taxes Seminar (May 7, 2025), Atlanta, Georgia.
The presentation will include focus on defining the characteristics of deductible “business” flights in contrast to flights triggering limitations on deductibility (i.e., entertainment and commuting use) and key nuances and exceptions to distinguish between the two, including those arising from a security concern. To give clarity to the tax provisions and multifaceted analysis required to determine the proper treatment of flights, the panel will analyze representative flights commonly faced by companies. The panel will also discuss recordkeeping best practices to meet substantiation requirements and corroborate business use.