Directive No 345 Air Carrier Groups
DEPARTMENT OF TRANSPORTATION
BUREAU OF TRANSPORTATION STATISTICS
OFFICE OF AIRLINE INFORMATION
ACCOUNTING AND REPORTING DIRECTIVE No. 345
ISSUE DATE: 10-07-2025
EFFECTIVE DATE: 01-01-2026
Part: 241
Section: 04
AIR CARRIER GROUPINGS
This Accounting and Reporting Directive updates the reporting groups for filing the Form 41 report during calendar year 2026 and replaces Reporting Directive No. 340. From our review, the reporting carrier groupings for the carriers below are updated as indicated:
AIR CARRIER: | NEW REPORTING GROUP: |
---|---|
21 Air | Group I - $20 million to $100 million to Group II |
Eastern Airlines | Group II to Group I - $20 million to $100 million |
Hillwood | Group I - $20 million to $100 million to Group II |
Carriers are grouped according to the operating revenue boundaries contained in Section 04 of Part 241. The current reporting levels are:
Group III | Over $1 billion |
Group II | Over $100 million to $1 billion, |
Group I | $100 million and under, |
Subgroups of Group I:
Group I | $20 million to $100 million, |
Group I | Under $20 million. |
Changes in the reporting groups are effective January 1, 2026. Any questions regarding the groupings should be directed to Lei.Tang@dot.gov.
Rolf Schmitt
Deputy Director
Bureau of Transportation Statistics
for the Office of Airline Information
Attachment
GROUP III
AIR CARRIERS - 19
CARRIER
- Alaska Airlines
- Allegiant Air
- American Airlines
- Atlas Air
- Delta Air Lines
- Envoy
- Federal Express
- Frontier Airlines
- Hawaiian Airlines
- Jet Blue
- Kalitta Air, LLC
- PSA
- Republic Airlines
- SkyWest
- Southwest Airlines
- Spirit Airlines
- Sun Country
- United Airlines
- UPS
GROUP II
AIR CARRIERS – 26
CARRIER
- 21 Air
- Air Transport Int'l
- Air Wisconsin
- Airborne
- Aloha Air Cargo
- Amerijet
- Avelo
- Breeze
- Commutair
- Endeavor
- Global Crossing
- Go Jet
- Hillwood
- Horizon Air
- Jet Aviation Flight Services (JAFS)
- Lynden Air Cargo
- Mesa Airlines
- National Airlines
- Northern Air Cargo
- Omni Air Express
- Piedmont
- Polar Air Cargo
- Scott d/b/a Silver Air
- SkyLease
- Western Global
- World Atlantic/Caribbean Sun
GROUP I
AIR CARRIERS (OVER $20 MILLION OPERATING REVENUES) – 7
CARRIER
- Asia Pacific
- Eastern Airlines
- Gulf & Caribbean Cargo
- Kaiser
- Kalitta Charters II
- Tatonduk Outfitters d/b/a Everts
- USA Jet
GROUP I
AIR CARRIERS (UNDER $20 MILLION OPERATING REVENUES) – 3
CARRIER
- Ameristar Air Cargo
- Polaris
- Sierra Pacific Airlines