Epstein File EFTA01189346: Pilot and Hourly Rate (DS9)

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Epstein File EFTA01189346: Pilot and Hourly Rate (DS9)

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This document analyzes federal excise tax (FET) treatment of aircraft management and pilot costs. It discusses a 2013 tax determination regarding whether payments to a management company for pilot costs and aircraft operations constitute taxable transportation, and references the application of hourly rates to personal-use flight hours in 2012 (137.7 hours).

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pilot hourly rate memorandum

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Excerpt 1

Until May 2013, amounts paid by the owner for management, maintenance, **pilot** costs (etc) to management company were considered to be taxable for excise

Excerpt 2

memorandum, an aircraft owner hired a management company to oversee aircraft operations, paid the management company a monthly management fee and reimbursed **pilot**

Excerpt 3

determined that the management company provided taxable transportation to the aircraft's owner and that FET was due on the monthly management fees and **pilot**