Directive No 346 Air Carrier Groups
DEPARTMENT OF TRANSPORTATION
BUREAU OF TRANSPORTATION STATISTICS
OFFICE OF AIRLINE INFORMATION
ACCOUNTING AND REPORTING DIRECTIVE No. 346
Issue Date: 10-16-2026
Effective Date: 01-01-2027
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 2027 and replaces Reporting Directive No. 345. From our review, the reporting carrier groupings for the carriers below are updated as indicated:
| AIR CARRIER: | NEW REPORTING GROUP: |
|---|---|
| Air Wisconsin | Group II to Group I - $20 million to $100 million |
| Aloha Air Cargo | Group II to Group I - $20 million to $100 million |
| Ameristar Air Cargo | Group I - Under $20 million to Group I - $20 million to $100 million |
| Breeze | Group II to Group III |
| Polar Air Cargo | Group II to Group I - $20 million to $100 million |
| World Atlantic/Caribbean Sun | Group II to Group I - $20 million to $100 million |
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:
| Group I | $20 million to $100 million |
| Group I | Under $20 million |
Changes in the reporting groups are effective January 1, 2027. Any questions regarding the groupings should be directed to Lei.Tang@dot.gov.
Robert Nazareth
Acting Director
Office of Airline Information
Bureau of Transportation Statistics
GROUP III
AIR CARRIERS - 19
CARRIER
- Alaska Airlines
- Allegiant Air
- American Airlines
- Atlas Air
- Breeze
- Delta Air Lines
- Envoy
- Federal Express
- Frontier Airline
- Jet Blue
- Kalitta Air, LLC
- PSA
- Republic Airlines
- SkyWest
- Southwest Airlines
- Spirit Airlines
- Sun Country
- United Airlines
- UPS
GROUP II
AIR CARRIERS – 21
CARRIER
- 21 Air
- Air Transport Int'l
- Airborne
- Amerijet
- Avelo
- 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
- Scott d/b/a Silver Air
- SkyLease
- Western Global
GROUP I
AIR CARRIERS (OVER $20 MILLION OPERATING REVENUES) – 12
CARRIER
- Air Wisconsin
- Aloha Air Cargo
- Ameristar Air Cargo
- Asia Pacific
- Eastern Airlines
- Gulf & Caribbean Cargo
- Kaiser
- Kalitta Charters II
- Polar Air Cargo
- Tatonduk Outfitters d/b/a Everts
- USA Jet
- World Atlantic/Caribbean Sun
GROUP I
AIR CARRIERS (UNDER $20 MILLION OPERATING REVENUES) – 2
CARRIER
- Polaris
- Sierra Pacific Airlines