Aviation Tax & CFO Advisory · Miami

Your aircraft is a major asset. Treat it like one.

TCB Advisors is a tax and CFO firm built exclusively for aviation — aircraft owners, charter operators, FBOs, MROs, and parts businesses. We speak FAA and IRS.

Aviation onlyOne industry, known deeply
Tax + CFO under one roofStructure it, then run the numbers
Miami-nativeFlorida tax mastery, LatAm fluency
The Problem

Two rulebooks. One aircraft. Zero room for error.

Aircraft sit at the collision point of IRS rules and FAA regulations. A structure that saves taxes can create an illegal charter. A structure that satisfies the FAA can forfeit millions in depreciation.

Generalist CPAs know one side or neither. We built TCB Advisors to know both — because one of our founders spent years as the client who couldn't find a firm that did.

Where generalists get stuck

The IRSwants business use, documentation, depreciation discipline
×
The FAAdecides who may legally operate — and charge for — a flight

Dry leases, SIFL, FET, the flight department company trap — the answers only work when they satisfy both agencies at once.

Services

Built for the way aviation makes money

From the purchase agreement to the monthly close, one firm covers the whole flight envelope.

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Aircraft Ownership & Tax Planning

Entity structuring, 100% bonus depreciation, state sales & use tax, and steering clear of the flight department company trap.

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Fractional CFO Services

Per-tail P&L, cost-per-flight-hour, cash flow, and exit-ready books for operators, FBOs, MROs, and parts businesses.

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Compliance & Audit Defense

Federal & state returns, FET filings, SIFL calculations, and defense in the IRS's corporate jet audit campaign.

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Cross-Border & International

Non-citizen trusts, offshore registries, and US tax planning for Latin American owners — from the gateway city itself.

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Industries

If it flies, we know its numbers

Four kinds of clients, four different financial worlds — all inside the one industry we practice.

Owners

Aircraft Owners & Buyers

Whole and fractional owners protecting bonus depreciation, managing personal-use rules, and planning the exit.

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Operators

Charter Operators (Part 135)

FET remittance, per-tail profitability, owner statements, and cash flow that survives 60-day broker receivables.

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Ground game

FBOs, MROs & Parts Businesses

Fuel and parts margin analytics, inventory and WIP accounting, and exit-ready financials in a consolidating market.

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Everyone else

Brokers, Flight Schools & Startups

Dealer sales-tax compliance, training-fleet economics, and fundraising-ready financials for aviation ventures.

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The Miami Advantage

Based in the gateway of business aviation

South Florida runs one of the densest business-aviation corridors in the country — Opa-locka, Fort Lauderdale Executive, Boca, and Palm Beach — and Miami is the hemisphere's bridge to Latin America.

Florida adds no personal income tax, MRO-friendly exemptions on parts and labor, and a fly-away rule worth planning around. We work where the rules are written in our favor — and we know exactly where they aren't.

3.88MGlobal business-aviation departures in 2025 — an all-time record
$35.7BGeneral aviation billings in 2025, up 14.6%
100%Bonus depreciation, restored permanently by the 2025 tax law
0%Florida personal state income tax
About

Three founders. One letter each.

TCB is Thelma, Chris, and Boris — a CFO who spent a career solving the problem, an advisor who proved the specialist model works, and an aviation insider who lived the problem from the client's chair.

T

Thelma

Fractional CFO

Six years building finance functions from the inside out — clean books, real cash-flow visibility, decisions owners can trust.

C

Chris Ferretti

Tax Strategy

Founder of Bread Counter, the specialist tax and accounting firm for online businesses — proof the specialist model wins.

B

Boris Fernandez

Aviation Industry

Aviation insider and VP at Miami parts specialist Focused Air Group. He's sat in the client's chair — that's the difference.

Insights

Know the rules before they cost you

Depreciation

100% Bonus Depreciation Is Permanent — How Aircraft Buyers Qualify

The 2025 tax law restored full expensing. Here's what "acquired and placed in service" really requires.

7 min read
Structuring

The Flight Department Company Trap, Explained in Plain English

The most common ownership structure is also an FAA violation. How dry leases keep you legal.

6 min read
Florida tax

Florida Aircraft Sales Tax: The Fly-Away Exemption and Why There's No Cap

Boats got an $18K cap. Aircraft didn't. What Florida buyers and sellers need to plan around.

8 min read

Buying an aircraft this year? Talk to us before you sign.

The structure you choose at purchase decides what the IRS — and the FAA — let you keep.

Book a Consultation