Your cell phone is not education or training. You can deduct education and
training that relate to your current job but not for a new job. So training
for the instrument rating would be deductible for a pilot who uses an
airplane for business.travel. Training for a commercial certificate would
not be deductible since that is training for a different occupation. If
someone is a commercial pilot, then training for the ATP would be
deductible.

Mike
MU-2


"Martin Hotze" wrote in message
...
On Sat, 02 Aug 2003 13:03:24 -0400, G.R. Patterson III wrote:



Martin Hotze wrote:

hm. And if he goes for the commercial to have all the possible problems
out
of the way (or because FAA demands a CPL for this situation), can he
then
deduct the expenses for the training?

No. The education is not required for the job.


hm, my cell phone is not really a requirement for the job, but it helps
doing it - I can deduct it. So, reaching clients easier, quicker, ....
also
helps - maybe this qualifies for deducting, too.

#m

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