deadhead flight


A return flight made by a commercial aircraft without any fare-paying passengers or cargo on board. Also called a deadhead flight.
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Under the Proposed Regulations, a deadhead flight is a flight on an aircraft returning without passengers after discharging passengers or flying without passengers to pick up passengers.
The Proposed Regulations do not provide clear guidance, however, for the more complex situation where the deadhead flight occurs between two unrelated flights involving more than two destinations, such as an occupied flight from City A to City B, followed by a deadhead flight from City B to City C and then an occupied flight from City C to City A.
The regulations include examples illustrating the computation of expenses for deadhead flights.
Under both the notice and the proposed regulations, deadhead flights are deemed taken with the same number of passengers aboard and for the same purposes as the occupied flight.
Deadhead flights after a specified individual has taken a long flight for entertainment purposes should be avoided at all costs.
Under the Notice, companies must account for the costs associated with deadhead flights in the total allocation of expenses.
25) Deadhead flights attributable to personal flights are not valued for income inclusion purposes under Treas.
In addition, planning can reduce the deduction limit for deadhead flights.