
Flight Crew Taxes: The Pilot and Flight Attendant Guide to Per Diem, Crash Pads, and Multi-State Income
IRS rules let flight crew exclude per diem up to the $80 transportation rate, deny crash-pad deductions, and limit state tax to two states.
#multi-state-tax
Multi-state tax compliance, nexus rules, and withholding requirements for businesses operating across state lines

IRS rules let flight crew exclude per diem up to the $80 transportation rate, deny crash-pad deductions, and limit state tax to two states.

Illinois waives all penalties and interest on 2021–2026 remote-seller sales tax paid at a flat 9% by October 31, 2026; after that, IDOR may assess 15%.

Florida taxes deeds at $0.70 per $100 and mortgages at $0.35 plus $0.20 per $100 — $5,700 on a $500K purchase with a $400K loan, before title fees.

New Mexico SB 151 makes C corporations add back federal 100% bonus depreciation from 2027; pass-through owners keep it. Place assets in service in 2026.

US gift card sales are tax-free — sales tax applies at redemption on the full price, at the current rate in the redemption state.

Illinois taxes targeted-ad providers 10% on gross receipts from Jan 1, 2027; agencies and sellers face higher CPMs without filing the tax.

Seattle, Washington's 2026 B&O tax starts at $2 million, but $0 returns are still due; out-of-city sellers at or below $4,000 need no license.

Gig pay lands on 1099-NEC, royalties on 1099-MISC, and the IRS taxes it all. US guide to scale vs. buyouts, fund payouts, and session deductions.

The federal W-4 doesn't cover state tax in most states — collect each hire's state certificate (CA DE 4, NY IT-2104) or withholding defaults to max.

The IRS lets employers withhold a flat 22% on bonuses up to $1M and 37% above it. That's withholding, not your tax rate; the gap settles when you file.

Kentucky HB 757 repealed the 200-transaction nexus test and made data brokering taxable at 6% on August 1, 2026 — re-test nexus before cancelling a permit.

W-2Gs report single wagers, not net profit. IRS lets you net wins per session, deduct losses only if you itemize under the 90% cap, and file where you bet.