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SIFL Reporting Setup
SIFL Reporting Setup
Capture imputed income from personal use of a business aircraft by following these steps
Kristen Sneed avatar
Written by Kristen Sneed
Updated over a week ago

This article will detail:

  • How to create, edit, or make purpose types inactive

  • Mark any applicable trip purpose types SIFL-eligible

  • Designate Control Employees


The purpose types can be located via the Operations section in the main navigation. Then proceed to Settings > Classifications > Purpose Types.

To create a new type click on the blue "Create New" button, add in all applicable information and click Save. Note: In order for the purpose type to be qualified as SILF the "SILF Eligible" button needs to be clicked


To select control employee's proceed to Accounts > Select account > Contacts tab. From there you will want to click on the "Control Employee" selection as shown here.


  1. To designate the purpose and the host for the trip click on the Pax tab in the trip overview and select the "Purpose/Responsible Party" arrow.

  2. Next, fill out the Purpose Type, Responsible Party, and which legs they will be assigned to.

  3. Finally, click on "Add Responsible Party" and "Save"

Once passengers are then added to the trip you are able to designate their individual purpose, purpose description, and host. Note: Only hosts will appear in the drop-down if they have been added as a Responsible Party as listed in the steps above.


Once the trip has been logged you can then run the SIFL report. Proceed to Operations > Reports > Flight Data Analysis Reports > Passenger SIFL. This report can be run for custom date ranges and specific tail numbers or all aircrafts.

The Passenger SIFL Report queues off of the following:

  • Legs Logged

  • Responsible Party selected

  • Purpose Types designated SIFL Eligible 

Another element in valuing personal use of an employer provided aircraft is the “seating capacity” rule, otherwise, known as the 50 percent rule. This means that if 50 percent of the seats on the aircraft, that are legal for take off, are occupied by individuals who are traveling for business of the employer, then someone occupying an empty seat could realize a zero valuation. A zero valuation means, that certain individuals are able to fly for free if the 50 percent rule is met. Note: Thee only individuals who can receive this benefit are employees, spouses, and dependent children.

Note: SIFL rates are entered by the reporting team into the report coding as soon as the IRS makes them available.

Ref: O-T27

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