FAQ : Are Flight Cancellations Tax-Deductible?
– In the United States, canceled airline flights are not tax-deductible.
The IRS (Internal Revenue Service) does not include this travel detail in the tax forms. Each individual airline creates and follows their own guidelines as the FAA (Federal Aviation Administration) does not have any specific rules for the airlines. However, the standard protocol is the passenger receives a refund on the cost of the flight or bumped to the next or available flight.