ASIJA·CPA
Aircraft depreciation strategyFind My Savings Estimate
100% bonus depreciation is back for 2026 — but on an aircraft, four numbers decide what you actually keep.
For owners of a newly-registered aircraft

Cleared for takeoff. Now the write-off.

Bonus depreciation, business-use percentage, Part 91 personal use, and state use tax on the hull — we model what this year's aircraft could mean before you file, not after April does.

Not in Illinois? Neither are most of our clients — we serve all 50 states.

600+
Clients with advanced plans
40+
Years’ experience
Up to 100%
First-year bonus depreciation (§168(k))
4 numbers
Most CPAs leave on the table

We plan for owners whose return changed at delivery — jet & turboprop owners · recent FAA registrations · business-use operators · fractional & whole-aircraft buyers.

The Tax Doctor
Sanjay Asija, CPA
Sanjay Asija, CPA · MBA · MST
40+ years’ experience

Find your free savings estimate

Free · we review every application personally.

No need to have anything in mind — from first-timer to seasoned investor, we've got you covered.
Reviewed personally.
Thank you.

We'll be in touch within one business day to schedule your strategy review.

What we plan

The four numbers that decide your aircraft's tax

The hangar, the insurance, the annual inspection — every line is a tax question your return may not be answering. Here's what we model.

Bonus Depreciation
Model the first-year §168(k) write-off the aircraft can carry against your business income.
§168(k)year-one
Business-Use %
Document and defend the business-use percentage that unlocks the deduction.
Defensiblebusiness use
Part 91 Personal Use
Handle personal-use allocation correctly so the deduction holds up under an audit.
Audit-readyallocation
State Use Tax
Plan the use-tax exposure on the hull before it becomes a surprise bill.
Planthe hull tax
At delivery
The return changed the day you took delivery — we model it before April does
Documented
Business-use and personal-use allocation, built to withstand an audit
Audit-Ready
Every strategy is grounded in the IRS code and documented to withstand an audit — never loopholes
Who you'll work with

Sanjay Asija, CPA · MST

Founder of Asija CPA, Sanjay specializes in advanced tax planning for high-income individuals at a major taxable event — the strategies most CPAs never bring to the table.

“You bought the airplane. Did anyone tell you how much of it the first year's return can carry — and how to make it hold up under audit?”

Took delivery? Let's model the return.

A free, no-obligation review — we'll map your aircraft against depreciation, business-use, and use-tax strategy, and show you the projected savings.

Find My Savings Estimate →
Headquartered in Barrington, IL · Serving all 50 states · 100% remote
ASIJA·CPA
Projected savings are illustrative figures from prepared client assessments — not realized refunds, and not a guarantee. Actual results vary by income, entity, and state. This is not tax, legal, or investment advice. Targeting based on public records (SEC/CMS). © Asija CPA PLLC.