To be deductible, an expense must pass 4 tests:

  1. The expense must be "ordinary".
  2. The expense must be "necessary".
  3. The expense must NOT be "personal".
  4. The expense must not be specifically prohibited in the tax code.

Most of the "ordinary" expenses that flight crewmembers have can be found in the Expense Processor.  However, every expense in the Expense Processor must still pass the other three tests to be deductible.

Some examples of personal expenses that are not deductible would be haircuts, socks, underwear, undershirts, getting nails done, pantyhose, and any other expense that is likely to occur even if you did not have the job.

An example of an expense that is specifically prohibited by the tax code that might pass the other test is a wristwatch.  Wristwatches are specifically prohibited in IRS Publication 529.