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Rural Airports

The Internal Revenue Service (IRS) defines the term "rural airport" as the following: An airport is a rural airport for a calendar year if it satisfies both the following requirements.

1. Fewer than 100,000 commercial passengers departed from the airport during the second preceding calendar year and;
2. Either of the following statements is true.
1. The airport is not located within 75 miles of another airport from which 100,000 or more commercial passengers departed during the second preceding calendar year.
2. The airport was receiving essential air service subsidies as of August 5, 1997.

The Rural Airports List has been provided to the IRS by the Bureau of Transportation Statistics (BTS) Office of Airline Information. This is not the official IRS determination of eligible rural airports. The list of rural airports on which, taxpayers can rely will be published by the Internal Revenue Service. This list was prepared based on 1997 enplanement statistics and can be used for 1999. Airport distances are calculated from a start and end latitude and longitude based on a constant compass course for a rhumb line between the points (loxodrome) using an Albers Equal Area Projection.

Airport coordinates are based on Federal Aviation Administration (FAA) and National Imagery and Mapping Agency data. If an airport does not appear on the list and an airport administrator has information that may render an airport eligible, this information should be submitted, in writing, to the Office of Airline Information, BTS, K-25, Room 4125, U.S. Department of Transportation, 400 Seventh Street, S.W., Washington, DC 20590, telephone 202-366-9059. Please provide a telephone contact, should questions arise concerning the information submitted. U.S. public and private airports are based on data provided by FAA. Codes are FAA and International Civil Aviation Organization (ICAO) codes.