Depends on whether being a flight instructor is considered a
"new trade or profession" for you. Some professions are a
continuum; some aren't. You can't deduct the education to
go from nurses aide to nurse to doctor and I think IRS says
doctor to psychiatrist is a no-no.

Yet kindergarten teacher to superintendent of schools is
allowed. Go figure.

Nan, EA in LA

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I work for the Federal Aviation Administration and order to
move up to the next grade level (promotion) I need to
maintain aircraft currency and accrue some more ratings i.e.
flight instructor, airline transport pilot in order to
qualify for the promotion. The job announcement specifically
states that I must have the flight instructor ratings and
maintain aircraft currency of 300 hours within the past 5
years in order to qualify. So, can I claim this flying as a
business expense?

Thanks,
Jeff

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