EAA Homebuilt Tax Deduction Questions

[FlyingRon]

Well that would depend on whether you have a private or commercial PILOT certificate. In the case of a commercial pilot certificate, you can do so if it falls into private carriage as you describe (not available to the public). If he only holds a private certificate, he's in a bit of a sticky mess and had better NOT be carrying passengers in any way that would be construed (and the FAA has very broad ideas) as compensation.

The distinction you make above is the difference between private and common carriage. Private carriage doesn't require a commercial OPERATORS certificate (i.e., part 135), but if you're going to take any form of compensation and you are carrying passengers, you need a commercial PILOT certificate.

[WLIU]

Flying your business airplane is not carry passengers for hire and does not require a Commercial Pilot Certificate. Your flying is incidental to your business, you are not in the business of carrying passengers for hire. The FAA has drawn this line very clearly. It has nothing at all to do whether you are providing common carriage. The business owner-pilot is not a commercial aviation operation as defined by the FAR's, FAA precedent, and current FAA policy. Carrying yourself and your employees as a private pilot in your aircraft on a business trip is completely within the rules.

Best of luck,

Wes
N78PS

[FlyingRon]

You need to read the entire sentence you are quoting:

(2) The aircraft does not carry passengers or property for compensation or hire.

The FAA has drawn the line quite clearly and it's on the other side from where you are standing.

Here are relevant FAA Chief Counsel decisions that specifically DISAGREE WITH YOU.

http://www.faa.gov/about/office_org/...rpretation.pdf

http://www.faa.gov/about/office_org/...rpretation.pdf


http://www.faa.gov/about/office_org/...rpretation.pdf

http://www.faa.gov/about/office_org/...rpretation.pdf