Occasionally a business airplane is made available to employees for reasons not directly related to the business of the company. 飞机运营商必须熟悉这些航班的税收和监管影响.

NBAA商务飞机个人使用手册 summarizes the tax rules for companies to calculate the amount of the taxable fringe benefit to report to their employees, 为个人目的使用公司飞机的董事和独立承包商.

的 handbook also addresses tax rules dealing with the calculation of a company’s nondeductible expenses under the entertainment disallowance as amended by the 2004年美国就业创造法案.

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的 FAA has a general prohibition on employees reimbursing companies for personal flights when the aircraft is operated under Part 91 of the Federal Aviation Regulations. 然而, 根据2010年FAA的法律解释, 如果满足特定条件,一些公司可能被允许为这类旅行寻求全额报销.

也, 一般禁止偿付的其他例外也是可能的, 比如公司和员工之间的分时协议, 或支付给包机经营人,如果飞机是第135部分的包机证书.


在大多数情况下,因为员工无法支付公司的非商务航班, 有一项应纳税的附加福利要计算. 该航班的价值或部分价值必须包含在雇员的收入中.


在计算应纳税的航班价值时, IRS允许运营商选择两种不同的方法. 第一种方法使用航班的公平市场价值或包机价值. 这种方法考察的是为相同或可比航班包租相同或可比飞机的成本. 的 second and more common method determines the value of the flight using a formula that the IRS calls the Standard Industry Fare Level (SIFL).


A provision contained in the 2004年美国就业创造法案 limits the ability of a company to deduct the aircraft expenses for certain non-business flights for specified individuals. 在行动, the difference between the actual cost of personal entertainment flights taken by “specified individuals” and the amount included in income by these employees is disallowed as a deduction to the corporation.



Providing a company aircraft to an executive officer or director for his/ her personal use generally requires disclosure in Securities and Exchange Commission (证券交易委员会) reports for publicly held companies. 上市公司必须报告与个人飞行相关的总增量成本, 这意味着公司的个人飞行费用, 而不是福利的税收价值.