The classification that applies to your flights, Part 91 or Part 135, shapes your legal obligations, tax strategy, and exposure to FAA enforcement.
At Allegis Law, we help aircraft owners, operators, and charter businesses nationwide, from the purchase of an aircraft through its ongoing operation, determine which set of rules applies to their flights and what that means for their tax position. Whether you operate under FAA Part 91 regulations for private use or need to navigate Part 135 air carrier requirements for commercial on-demand operations, we build the entity structure and documentation your classification requires.
Are you confident every flight your aircraft makes falls under the correct FAA regulatory framework?
If you occasionally allow others to use your aircraft, or if you receive any compensation related to flights, do you know whether those activities legally require a Part 135 certificate?
If your operational classification changes, do you understand how that shift could affect your ability to claim depreciation and other tax benefits?
Operating under the wrong classification is not a paperwork problem. The FAA treats the line between private and commercial flight rules seriously. Consequences can include certificate actions, civil penalties, and undermined tax positions that depend on the aircraft's documented business use and operational structure.
| Feature | Part 91 | Part 135 |
|---|---|---|
| Private Flights | ✓ Yes | ✓ Yes |
| Charter Flights | ✕ No | ✓ Yes |
| Compensation or Hire | Limited exceptions only | Permitted with a Part 135 Certificate |
| FAA Operating Certificate | Not Required | Required |
| Pilot Duty & Rest Rules | Less Restrictive | More Restrictive |
| Maintenance Requirements | Standard FAA Maintenance | Enhanced Inspection & Maintenance |
| Operational Control | Aircraft Owner or Operator | Certificate Holder |
The distinction between private and commercial flight rules often comes down to operational control, who has legal responsibility for the safe conduct of the flight. FAA Advisory Circular 91-37B, Truth in Leasing, sets out how the FAA evaluates operational control. This gets complicated when aircraft are placed on charter management programs, shared among business partners under dry lease or wet lease arrangements, or used in ways that blur personal and revenue-generating activity.
Charter flight regulations are not always intuitive, and a flight that appears private can still involve compensation or hire that triggers Part 135 requirements, sometimes referred to as illegal charter when the operator lacks the required certificate.
Your FAA operational classification and your tax position are closely connected. The IRS also evaluates how an aircraft is used and operated when reviewing depreciation, bonus depreciation, and other aircraft-related deductions.
Schedule a Consultation
Meet with Rustin Diehl to walk through how your aircraft is currently being used and how you intend to use it going forward. This conversation covers your flight patterns, any compensation or cost-sharing arrangements, and your current tax position.
Analyze Your Operational Classification and Tax Exposure
Rustin will review the facts of your situation against FAA Part 91 and Part 135 regulatory requirements to determine whether your operations are correctly classified. He will also evaluate how your classification affects your aircraft-related tax deductions, depreciation strategy, and overall compliance posture.
Build a Compliant, Tax-Efficient Strategy
Based on the analysis, Rustin will help you structure your operations in a way that satisfies Part 91 vs. Part 135 compliance requirements and supports your tax objectives. Whether that means adjusting how your aircraft is managed, preparing for a Part 135 certificate process, or aligning your aircraft ownership structure with your broader financial plan, the result is a documented compliance and tax position you can rely on.
The rules governing Part 91 vs. Part 135 operations are detailed. Getting the classification wrong can lead to FAA enforcement, unexpected tax consequences, and expensive operational changes.
Allegis Law serves aircraft owners and operators nationwide from our office in Sandy, Utah, combining aviation regulatory law and tax strategy in a single engagement. Call 801-938-4035 to schedule a consultation and put a documented FAA and tax position in place.
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