Lease your aircraft to a Part 135 charter operator; charter revenue + business-use documentation supports depreciation.
Aircraft owner leases plane to a Part 135 certified charter operator (JetSmarter, private brokers, regional ops) who books charters. Owner earns per-hour revenue + retains right to fly at cost. Documented charter hours count toward the >50% qualified business use test enabling bonus depreciation. Watch §280F entertainment-use disallowance (personal recreation flights create disallowance) and hobby-loss risk if perpetually unprofitable. Best for owners flying 100+ hrs personally who can drive 200+ charter hrs/yr.
Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.
Own a 1/16 to 1/2 fractional share; deduct >50% business use via §168(k) bonus + §179 up to full share cost.
TCJA killed §1031 for personal property, but aircraft-to-aircraft business-use swaps still deferred pre-2018 gains via reverse structures.
Aircraft is 'listed property' — fall below 50% qualified business use and lose accelerated depreciation with recapture.
Charter yacht through certified operator; documented business use enables §168(k) bonus depreciation + Augusta 14-day rule.