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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Rules Governing Practice before IRS

Exemption for Amounts Paid for Aircraft Management Services

Effective December 23, 2017, certain payments made by an aircraft owner (or, in certain cases, a lessee) related to the management of private aircraft are exempt from the excise taxes imposed on taxable transportation by air.

This exemption generally applies to maintenance and support of the aircraft owner’s aircraft, and on flights by the aircraft owner on their own aircraft.

Applicable services include:

  • Support activities related to the aircraft itself, such as:
    • Storage
    • Maintenance
    • Fueling
  • Services related to the aircraft’s operation, such as:
    • Hiring and training of pilots and crew
  • Administrative services, such as:
    • Scheduling
    • Flight planning
    • Weather forecasting
    • Obtaining insurance
    • Establishing and complying with safety standards, and
  • Services necessary to support flights operated by an aircraft owner.

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