A pilot or flight attendant's tax liability is
the amount of tax they owe after a tax return is prepared. If estimated
payments during the course of a tax year were in excess of the tax liability,
then the tax payer will receive a tax refund. If the estimated payments
were less than the tax liability, the tax payer will owe tax to the
IRS and may also incur a
penalty.
The amount of a taxpayer's tax liability is
dependant on: