Strategic Aviation Tax Planning That Keeps More Money in the Air

Jetlaw helps aircraft owners and operators eliminate, defer, and defend against costly tax liabilities.

At Jetlaw, our team of aviation-focused tax attorneys and CPAs deliver comprehensive planning for aircraft owners, operators, and aviation businesses. Through strategic structuring of sales and use tax, income tax, and federal excise taxes before closing, we help eliminate or defer tax liabilities tied to aircraft ownership and operation. From charter operators and FBOs to corporate flight departments, our experience keeps your financial operations efficient and compliant.

With Jetlaw as your partner, you get more than compliance — you get strategic insight. We’ve guided clients nationwide through complex aviation tax laws, helping them defer or avoid significant liabilities, and stay in control of their aviation operations.

1. Pre-Purchase Tax Structuring

As an aircraft buyer, where and how you take delivery can create or avoid large sales or use tax burdens. We design strategies — such as fly-away exemptions, leasing structuring, or interstate commerce exemptions — to minimize tax liability before you close.

2. Depreciation & Bonus Deduction Optimization

Aircraft depreciation rules (MACRS, bonus depreciation) offer substantial deductions — but only if handled correctly. Jetlaw helps you choose the right depreciation methods, meet business-use tests, and plan for depreciation recapture risks.

3. Entity Structuring & Passive Activity Management

Choosing how to own and lease your aircraft can affect IRS passive activity rules and loss deductibility. We guide you through grouping elections, lease structures, and audit defense planning to ensure you remain eligible for favorable tax treatment.

4. Post-Purchase Planning: Fringe Benefits, Entertainment & Federal Excise Tax

Once the aircraft is in use, deductibility of operating costs depends heavily on how you log and substantiate its use. We help you navigate the allocation of business vs. personal use, manage fringe benefit reporting (under SIFL rules), and apply entertainment disallowance rules to stay audit-safe.

Why Jetlaw?

Jetlaw is uniquely qualified to serve aircraft owners, operators, and flight departments — because it’s all we do. From structuring your acquisition to defending your audit, our team brings deep experience, aviation fluency, and personalized attention to every client relationship.

When you work with Jetlaw, you’re not guessing. You’re executing a plan backed by attorneys and CPAs who have the experience to ensure that your aircraft works for your business, not against it.

Matt D. Mentzer

Partner, Tax Attorney & CPA

Kent S. Jackson

Managing Partner

Kali M. Hague

Partner & COO

Michael D. Kolich

Partner

Peter J. Messina

CPA, CGMA

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