If the IRS Disallows Aircraft Operating Expenses
With tax season upon us, I wanted to remind you about a little-known benefit under the Legal Services Plan that could be of help to you if the IRS has examined your individual tax return and disallowed aircraft operating expenses and/or pilot educational expenses.
AOPA Legal Services Plan – Benefit E – Tax Matters, provides plan participants with 8 hours* of representation at an IRS Appeals Conference, and 15 hours* of representation in Tax Court, U.S. Claims Court, or U.S. District Court, if the IRS has examined your individual tax return and disallowed aircraft operating expenses and/or pilot educational expenses. The deductions must have been claimed in an individual tax return due and filed during your membership in the Plan.
(* Plan will pay 80% and you are obligated to pay 20% of attorney fees at a rate listed in the Plan Description, up to the hourly limits stated above. See AOPA Legal Services Plan for full details.)
To learn more about this benefit, or for other common aviation-related tax questions, you can call our office Monday through Friday, 8:30am – 6pm (eastern). Our number is 1-800-872-2672. Press option #4 for the Legal Services Plan.
Note about Recent AOPA Membership Restructure
At the beginning of 2019, AOPA streamlined the number of AOPA membership types, and simplified their names to make them more intuitive. Therefore, when your AOPA membership comes up for renewal this year, you will be rolled into either “Membership with PPS Basic” or “Membership with PPS Plus” depending on the PPS level you have at the time of your annual renewal. It’s important to emphasize that this is just a membership type name change and has no impact on the great PPS benefits you already have access to.
As always, please take a minute to ensure that the level of coverage you’re enrolled in is correct for your flight activities, and thank you for the confidence you place in us every day.