Section 201.045 refers to service on or in connection with an American aircraft. Service is considered to be employment if the service is employment under the IRS Code and if the operating office from which the aircraft is regularly directed or controlled is in this state.
Airline companies have normal scheduled routes to which they have assigned aircraft and flight crews to fly the aircraft. The aircraft usually has a home base from which it starts the route and returns. It is this base that is the determining factor in where to report personnel assigned to this aircraft. If the home base is an airport in the state of Texas, the flight crew should be reported to Texas.
| Example: | The flight originates out of Austin, Texas. Final destination is San Diego, California. The flight then returns to Austin, Texas. Wages of flight crew are reportable to Texas. |
Where an aircraft and its crew may be assigned to another route on an emergency or temporary basis and then returns to their normal route, wages are properly reportable to the normal base of operations.
| Example: | Flight crew from Oklahoma City fills in for Dallas flight crew in training, returns to Oklahoma City. Wages of Oklahoma City flight crew would continue to be reported to Oklahoma. |
This procedure applies to Overseas flights as well. If the base of operation is out of an airport in the state of Texas, the crew is reportable to Texas.
| Example: | The flight originates out of Dallas DFW with a stop in Paris. Final destination Rome, Italy. Flight returns to Dallas DFW. Crews wages are reportable to Texas. |
