• videocam Live Webinar with Live Q&A
  • calendar_month June 17, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Law
  • schedule 90 minutes

Aircraft Personal Use: Disallowance of Tax Deductions and Planning Opportunities

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MSRP
$347.00
$294.95
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Discount expires 6/3/26

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CLE
CPE
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About the Course

Introduction

This CLE/CPE course will outline guidance to tax attorneys and advisers on the applicable tax rules and key considerations for aircraft ownership and personal use. The speaker will discuss available planning options for ownership, reduced or eliminated tax deductions, and opportunities for tax savings, federal air transportation, and fuel excise taxes.

Description

The ownership and personal use of an aircraft generally has tax implications, including imputed income for the passenger(s) and a reduction in deductible aircraft-related expenses. Tax counsel and advisers must navigate applicable tax rules, identify potential tax issues, and deploy planning strategies to minimize tax liability.

This course will explore the types of personal use and resulting tax consequences, methods for computing entertainment disallowance, computing and reporting fringe benefit income, and methods to minimize or avoid the tax consequences of personal use.

Listen as our distinguished speaker discusses federal tax rules impacting aircraft owners, available tax planning options, reduced or eliminated tax deductions, and opportunities for tax savings.

Presented By

Letisha D. Sailor, Esq.
Founder & Managing Member
AvTax Advisors, PLLC

Ms. Sailor has over 20 years of aviation, tax, and accounting experience. She has assisted hundreds of aircraft owners and operators with aviation tax planning to minimize state tax consequences, maximize federal tax deductions, meet FAA regulatory requirements, and ensure ongoing compliance with recordkeeping and reporting requirements. Ms. Sailor has also assisted clients with structuring a vast number of aircraft transactions, including drafting and negotiating purchase/sales agreements, dry lease agreements, aircraft and charter management agreements, and co-ownership agreements. In addition to tax planning and structuring, she has represented numerous aircraft owners and operators in all aspects of state and federal tax examinations, including representing clients during audit examinations and administrative appeals; negotiating with IRS and state revenue personnel to resolve tax assessments; and representing clients before the U.S. Tax Court and state courts and administrative tribunals. Prior to founding ATA, Ms. Sailor was a Principal at GKG Law, P.C. (2023-2025) in the business aviation and tax practice group and a managing attorney at Advocate Consulting Legal Group, PLLC (“ACLG”), an aviation tax firm she joined in 2009.   

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Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

  • CPE credit is not available on recordings.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).


  • Live Online


    On Demand

Date + Time

  • event

    Wednesday, June 17, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. Distinguishing the types of personal use

II. Code § 274 methods for computing entertainment disallowance

III. Code § 274 personal commuting disallowance and exceptions to disallowance

IV. Standard Industry Fare Level formula for computing imputed income

V. Methods to avoid or minimize disallowance and imputed income


The speaker will review these and other key issues:

  • What are the tax pitfalls to avoid for aircraft owners under current tax law?
  • What are the types of personal use and tax consequences?
  • What are the methods for computing entertainment disallowance?
  • What exceptions to disallowance are available under Code § 274?
  • What is the Standard Industry Fare Level formula for computing imputed income?
  • What are tax planning opportunities under current tax law?

Learning Objectives

After completing this course, you will be able to:

  • Identify the tax challenges of aircraft ownership and personal use
  • Recognize the rules relative to entertainment deductions, disallowance, and exceptions to disallowance
  • Distinguish between the types of personal use and their tax consequences
  • Understand mechanisms to avoid or minimize disallowance and imputed income


  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of pass-through taxation, including taxation of partnerships, S corporations and sole proprietorships, qualified business income, net operating losses and loss limitations; familiarity with net operating loss carry-backs, carry-forwards and carried interests.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .