Most states apportion corporate income tax based on where a business operates — including miles flown by company aircraft. AircraftTaxSoftware.com automates the entire process: from entering flights to generating ready-to-file state mileage schedules.
Companies that own or operate aircraft must report state-by-state mileage on their corporate state income tax returns. Getting these numbers wrong means underpayment penalties — or overpaying states you don't owe. Manual spreadsheets are error-prone and time-consuming. Our software does it right, automatically.
Everything from data entry to tax-ready output, in one cloud-based platform.
Each flight path is calculated as a great-circle route using PostGIS and FAA aeronautical boundary data. The system automatically computes the miles flown within each state's airspace — no manual lookup tables or estimates.
Register any number of aircraft by tail number, manufacturer, model, and year. Flights are automatically linked to the correct aircraft. Solo owners, partnerships, and large cargo fleets are all supported.
Enter flights with departure airport, arrival airport, date, and flight hours. The system resolves airport coordinates automatically via ICAO/FAA identifiers and calculates the rest. No GIS knowledge required.
Generate a complete annual state-by-state mileage summary with a one-click toggle between All Flights and Revenue Only basis. Both sets of columns are always included in the CSV export — exactly the schedule your CPA needs for state corporate tax returns.
Run quarterly mileage reports for estimated tax planning and quarterly state filings. Compare Q1–Q4 side by side to spot anomalies or operational changes affecting your apportionment.
Aggregate mileage across your entire fleet or filter by individual tail number. Ideal for companies operating mixed fleets of jets, turboprops, and helicopters under a single tax entity.
Dedicated reports for states that use formulas beyond simple mileage. The California report computes the weighted sales factor under Cal. Code Regs. Tit. 18, §25137-7: 80% block-to-block air time ratio + 20% arrivals & departures ratio. The New York report computes Factor (i) of the three-factor arithmetic average under Tax Law §210-A(7)(b) and provides structured guidance for the remaining financial factors. The Illinois report automatically applies DOT T-100 "most common route" standard distances per 86 Ill. Admin. Code 100.3450 — replacing great-circle miles with the statutory T-100 distances for every Illinois-endpoint flight, with exact match vs. estimated flagged per segment.
Your data is stored securely in the cloud. Access it from any browser — desktop or mobile — without installing software. Role-based access lets CPAs view reports without touching flight data.
Add your bookkeeper, aviation department, and CPA to the same account. Each user gets their own login with appropriate access. No more emailing spreadsheets back and forth at tax time.
Every flight entry is timestamped and logged. If a state audits your apportionment schedule, you can produce a complete, documented flight-by-flight backup in minutes — not days.
Florida imposes its aircraft excise tax based on a defined geographic boundary — not simply state airspace. Our system automatically detects when a flight crosses the FL Box and reports both physical state miles and tax boundary miles separately, so your Florida filing is always correct.
Mark any flight as an empty leg (deadhead, ferry, or repositioning). Reports instantly toggle between All Flights and Revenue Only basis — critical for states like Florida that apportion using revenue miles under §220.151. Empty legs are visually flagged in your flight list and excluded from the revenue denominator automatically.
Already tracking flights in ForeFlight, Garmin Pilot, or another system? Export your logbook as a CSV and import it here. A built-in column mapper lets you match your system's column names to ours once — future imports are fully automatic. The import template also supports the is_empty_leg column for bulk tagging of deadhead flights.
Most corporate flight departments and charter operators already log flights in ForeFlight, Garmin Pilot, or a proprietary dispatch system. You don't need to re-enter years of data by hand.
Export your flight log as a CSV from any system and upload it here. Our column mapper lets you match your system's column names to ours — do it once, and every future import from that source is fully automatic. State mileage is calculated for every imported flight exactly the same way as manually entered flights.
Try it free for 60 daysWorks with exports from:
ForeFlight
Export your logbook from ForeFlight's web interface as CSV. Map the date, tail number, origin, and destination columns — done. Import in seconds.
Garmin Pilot & Aviation Safety Reporting
Garmin Pilot logbook exports include date, aircraft identifier, origin, and destination — all the fields we need to calculate state mileage automatically.
Dispatch & Charter Management Systems
Universal Weather, Jeppesen FliteDeck, and most FBO dispatch systems can export flight records as CSV. Any system that lets you export date, origin, and destination works.
Spreadsheets & Internal Systems
If your flight department tracks flights in Excel or a proprietary system, save your sheet as CSV and upload. Our template shows exactly what columns are needed.
How the column mapper works: When your CSV uses different column names (e.g. "Date" instead of "flight_date"), a one-time mapping step lets you match each column. We save your mapping so the next import from that source is instant.
From first flight to filed return in four steps.
Add each aircraft by tail number along with make, model, and year. You can add and manage as many aircraft as your subscription allows — from a single turboprop to a fleet of 75 cargo jets.
Log flights one at a time using our airport autocomplete form, or upload a CSV export from ForeFlight, Garmin Pilot, or any dispatch system. A built-in column mapper handles any column naming convention — map it once, and future imports from that source are automatic. ICAO and FAA airport codes are both supported. Mark any flight as an empty / positioning leg to keep your revenue-mile calculations accurate.
Our PostGIS-powered engine traces each flight's great-circle path and determines what portion of the flight crossed each state's airspace. No manual estimation. No lookup tables. Just mathematically precise results.
At year-end (or any time), run the annual state mileage report. Toggle between All Flights (total-mile states) and Revenue Only (revenue-mile states like Florida) with a single click. The CSV export always includes both sets of columns. Hand the report directly to your CPA — or download the PDF.
Whether you own one aircraft or operate a large cargo fleet, our platform scales to fit.
Single aircraft used for business travel. Need accurate state mileage for the corporate return without paying a specialist to run the numbers.
Companies with 2–20 aircraft operated by an in-house flight department. Multiple tail numbers, multiple users, one centralized report.
High-volume operators flying dozens to hundreds of flights per month across all 50 states. Our system handles any volume with no degradation in speed or accuracy.
Aviation tax practitioners who want to give clients a self-service tool, while retaining access to review and export reports at tax time.
State mileage apportionment is one piece of the aircraft tax puzzle. Our sister site covers other key federal tax rules affecting aircraft owners.
Employees who fly on company aircraft for personal trips owe income tax on the "imputed income" value, calculated using IRS Standard Industry Fare Level (SIFL) rates.
AircraftTaxSolutions.com →Section 274 limits deductions for entertainment flights. Understanding the allocation between business, commuting, and personal use is essential to computing deductible aircraft expenses.
AircraftTaxSolutions.com →Listed property rules under §280F require that aircraft meet a qualified business use test to claim bonus depreciation. Falling below 50% business use has serious tax consequences.
AircraftTaxSolutions.com →Start your free 60-day trial. No credit card required. Full access to all features from day one.
Questions? Email us at support@aircrafttaxsoftware.com