Tax Strategies — Frequently asked questions
Straight answers about the 100% bonus depreciation rule for aircraft placed in service after January 19, 2025, the limits on using losses, and the role of the advisory firm behind the strategy.
01
For qualifying new or pre-owned aircraft acquired and placed in service after January 19, 2025, federal law allows 100% of the eligible depreciable basis to be deducted in year one. The rule is described in the IRS Form 4562 instructions and Publication 946. Whether it applies to a specific aircraft is a question for your own tax adviser.
02
Financed amounts may be included in the aircraft's cost basis, so the potential deduction is not limited merely to the down payment. Financing changes the cash outlay, not the eligibility conditions — and financing does not assure usable losses.
03
No. A deduction reduces taxable income; the actual benefit depends on your tax rates, income and situation. Basis, at-risk, passive-activity and other loss rules can limit how much of a deduction is actually usable. See IRS Publication 925.
04
The main limits are tax basis, at-risk amounts and passive-activity rules, described in IRS Publication 925. If a loss exceeds what these rules allow, the excess may be deferred rather than used in year one. Your independent tax adviser determines how they apply to you.
05
Personal use reduces the qualified business use. Because qualified business use must exceed 50%, personal use reduces the qualifying basis — and enough of it can affect qualification itself. A deduction of 100% of cost should not be assumed when personal use exists.
06
When an aircraft is sold, or business use later declines, some or all of the depreciation previously claimed can be recaptured — treated as ordinary income up to the amount of depreciation taken. Federal and state treatment can differ.
07
Charter revenue through a certificated Part 135 operator may offset carrying costs, but it may not cover debt service or operating expenses. There is no guaranteed cash flow or return, and the carrier retains operational control of charter flights.
08
The firm behind this strategy is an independent, owner-side aviation advisory and contractual management firm. It acts as a buyer representative and does not sell inventory aircraft. It is not an aircraft operator, lender, law or accounting firm, tax adviser, or investment adviser — the owner retains all decisions, and independent advisers determine suitability and the tax result.
09
Firm-specific details — the firm's name, its team and its reported track record — are in the full informational prospectus, which is available to approved investors. Statements about the firm are reported by its own source document and are not independently verified by E11evate Financial.
10
No. These pages are educational. There are no offering terms, fees, minimum investment or projected returns, and this is not an E11evate Financial capital raise. It is not included in any portfolio figure.
11
Request a confidential strategy review through E11evate Financial. We will not contact any third party on your behalf without your instruction, and your own tax and legal advisers make the final determination.
The firm's identity and track record are shared with approved investors. These answers come from the firm's own source document.
Firm-specific details — including the advisory firm's name and team — are in the full informational prospectus, available to approved investors.
Back to the overviewRequest a confidential strategy review, or open the full prospectus for the firm's details, risks and disclosures.
Educational information only; not tax, legal or investment advice and not an offer of securities. Your independent advisers determine suitability and any tax result.
