Letisha D. Sailor (AvTax Advisors, PLLC) will be presenting “Tax Consequences and Reporting Requirements Arising from the Personal Use of Business Aircraft” along with Joe ParK (BIZJETCPA) at the NBAA Tax, Regulatory & Risk Management Conference (Oct. 12, 2025, Encore Las Vegas).
The presentation will explain the proper classification of passengers and personal use to determine the resulting tax consequences, including IRC § 274(a) entertainment disallowance and IRC § 274(l) commuting disallowance. The presentation will also detail the methods to compute entertainment disallowance, the impact of personal use reimbursement and appropriate documentation.