Services · Bonus Depreciation Planning

Write off 100% of the aircraft. Keep 100% of it defensible.

The 2025 law made full expensing permanent for aircraft acquired after January 19, 2025. Qualifying — and staying qualified — is the actual work.

Who this is for

You know the feeling.

You're buying and the broker said "you can write the whole thing off." (Sometimes true. Rarely that simple.)
You took bonus depreciation and nobody tracks your business-use percentage.
Your contract was signed before January 20, 2025 and nobody has checked what that means.
Passive-loss rules ate your deduction and nobody warned you.
You're selling a fully depreciated aircraft and recapture is about to be a very expensive surprise.

What generalists miss

Qualification analysis before you buy.

Acquisition date, contract date, placed-in-service date, business-use projection — in writing.

The >50% business-use defense.

§280F listed-property rules, tracked flight by flight, so year one's deduction survives years two through six.

Loss-limitation planning.

Passive activity and excess-business-loss rules mapped before the deduction, not after it's disallowed.

Recapture planning.

Exit timing, replacement purchases, and the year-of-sale math — 1031 is gone for aircraft; planning is what's left.

Audit-grade documentation.

Flight logs, business-purpose records, and use calculations maintained as you fly, not reconstructed under audit.

Proof

Qualification memoSample

Acquisition & contract datesVerified

Placed in serviceDocumented

Business-use projection62%

ConclusionQualifies — with conditions

The aircraft, the dates, the use projection, the conclusion — in writing before you wire anything.