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​​​​​​​​​​Personal Aircraft

Personal Aircraft not used for Business Commercial Purposes.  These taxpayers need to file form 62A500-A​ by May 15th.

Business Aircraft

Business Aircraft used for Business Commercial Purposes/Rented/For hire and compensation should file Schedule C of form 62A500 by May 15th.

Business Aircraft includes:

  • Corporate Business Aircraft
  • Flight Training Aircraft                                                      
  • Aerial Photography Aircraft
  • Hot Air Balloons                                          
  • Aero-lights
  • Crop Dusting Aircraft                                             
  • Personal Helicopters
  • Drones
  • Banner Towing
  • Parachute Operations

Public Service Company Commercial Aircraft

File 61A206(P)​  and 61206-M by April 30th.

  • Commercial Air Carriers                           
  • Commercial Freight Carriers                                           
  • This group will also include all commercial passenger & freight charters and medical helicopter services.     ​​​

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