skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map

previous page Previous Page: Publication 463 - Travel, Entertainment, Gift, and Car Expenses - Completing Forms 2106 and 2106-EZ
next page Next Page: Publication 4681 - Canceled Debts, Foreclosures, Repossessions, and Abandonments (For Individuals) - Canceled Debts, Foreclosures, Repossessions, and Abandonments
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p463-016.htm#en_us_publink100076805

Appendices(p42)


rule
spacer

There are sixteen appendices.
Appendices A-1 through A-6 show the lease inclusion amounts that you may need to report if you leased a car (other than a truck or van, or an electric car) for 30 days or more. The tables are numbered.
Appendices B-1 through B-6 show the lease inclusion amounts that you may need to report if you leased a truck or van.
Appendices C-1 through C-4 show the lease inclusion amounts that you may need to report if you leased an electric car before 2007.
If any of these apply to you, use the appendix for the year you first leased the car. (See chapter 4.)
taxmap/pubs/p463-016.htm#en_us_publink1000133334

Appendix A-1. Inclusion Amounts for Cars First Leased in 1999 through 2003

  Tax Year of Lease1
Fair Market ValueFor Lease Term Beginning in 1999For Lease Term Beginning in 2000For Lease Term Beginning in 2001For Lease Term Beginning in 2002For Lease Term Beginning in 2003
Over   Not Over   5th and Later5th and Later5th and Later5th and Later5th and Later
$15,500$15,800$ 6$ 12$ 11$ 6$ 0
15,80016,100142322130
16,10016,400233433190
16,40016,700324544260
16,70017,000415756310
17,00017,500537270400
17,50018,000689189500
18,00018,500821091076145
18,50019,000961281257253
19,00019,5001111471438261
19,50020,0001261661629369
20,00020,50014018518110377
20,50021,00015520419911485
21,00021,50016922221712392
21,50022,000183241236134100
22,00023,000206269263150111
23,00024,000235306300171127
24,00025,000264345337192143
25,00026,000293381373213158
26,00027,000322419410234174
27,00028,000351457447255189
28,00029,000380494484276204
29,00030,000410532520296221
30,00031,000439570557318236
31,00032,000468607594338251
32,00033,000497645631360267
33,00034,000527683667381283
34,00035,000556720705402298
35,00036,000585757741422314
36,00037,000614795778443330
37,00038,000643833815464346
38,00039,000672870851485361
39,00040,000702908888506376
40,00041,000731946925527391
41,00042,000760983962549407
42,00043,0007891,021998570423
43,00044,0008191,0581,036590438
44,00045,0008481,0951,072611454
45,00046,0008771,1331,108632470
46,00047,0009061,1711,145653486
47,00048,0009351,2081,183674501
48,00049,0009641,2461,219695516
49,00050,0009931,2841,256717532
50,00051,0001,0231,3211,293737548
51,00052,0001,0521,3591,330758563
52,00053,0001,0811,3961,366779578
53,00054,0001,1101,4331,403800594
54,00055,0001,1401,4711,439821610
55,00056,0001,1691,5081,476842626
56,00057,0001,1981,5461,514863641
57,00058,0001,2271,5841,550883656
58,00059,0001,2561,6211,586905672
59,00060,0001,2851,6591,624925688
60,00062,0001,3291,7151,678957711
62,00064,0001,3871,7901,752999743
64,00066,0001,4461,8651,8251,041773
66,00068,0001,5041,9411,9001,083805
68,00070,0001,5632,0161,9721,125835
70,00072,0001,6212,0922,0471,166867
72,00074,0001,6792,1662,1201,208898
74,00076,00021,7382,2412,1931,250930
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $76,000 or less than $15,501, see the document listed for the first year of the lease.
  For 1999, Revenue Procedure 99-14 (1999-5 IRB 56), available at www.irs.gov/pub/irs-irbs/irb99-05.pdf.
  For 2000, Revenue Procedure 2000-18 (2000-9 IRB 722), available at www.irs.gov/pub/irs-irbs/irb00-09.pdf.
  For 2001, Revenue Procedure 2001-19 (2001-9 IRB 732), available at www.irs.gov/pub/irs-irbs/irb01-09.pdf.
  For 2002, Revenue Procedure 2002-14 (2002-5 IRB 450), available at www.irs.gov/pub/irs-irbs/irb02-05.pdf.
  For 2003, Revenue Procedure 2003-75 (2003-45 IRB 1018), available at www.irs.gov/irb/2003-45_IRB/ar14.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133337

Appendix A-2. Inclusion Amounts for Cars (Other Than Trucks, Vans, or Electric Cars) First Leased in 2004

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$17,500$18,000$11 $23$33$4248
18,00018,5001326404956
18,50019,0001431465565
19,00019,5001635516373
19,50020,0001839577081
20,00020,5002043637789
20,50021,0002247698497
21,00021,50023517591106
21,50022,00025558198114
22,00023,000286190109126
23,00024,0003269102123142
24,00025,0003577114137159
25,00026,0003985126151176
26,00027,0004393137166192
27,00028,00046101149180209
28,00029,00050109161194225
29,00030,00054116174208242
30,00031,00057125185223257
31,00032,00061133197237274
32,00033,00064141209251291
33,00034,00068149221265307
34,00035,00072157232280323
35,00036,00075165244294340
36,00037,00079173256308357
37,00038,00083181268322373
38,00039,00086189280337389
39,00040,00090197292351405
40,00041,00094204304365423
41,00042,00097213316379438
42,00043,000101221327394455
43,00044,000105228340408471
44,00045,000108237351422488
45,00046,000112245363436504
46,00047,000115253375451520
47,00048,000119261387464538
48,00049,000123269398479554
49,00050,000126277411493570
50,00051,000130285422508586
51,00052,000134292435522603
52,00053,000137301446536619
53,00054,000141309458550636
54,00055,000145316471564652
55,00056,000148325482578669
56,00057,000152333493593685
57,00058,000155341506607701
58,00059,000159349517622718
59,00060,000163357529636734
60,00062,000168369547657759
62,00064,000176384571686792
64,00066,000183401594714825
66,00068,000190417618743857
68,00070,000197433642771890
70,00072,000205448666800923
72,00074,000212465689828956
74,00076,000219481713856990
76,00078,0002274967388841022
78,00080,0002345137609141,055
80,00085,0002475408039631,112
85,00090,0002655808621,0351,194
90,00095,0002836219211,1051,277
95,000100,00023016619801,1771,359
1 For the tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the lease is more than $100,000, see Revenue Procedure 2004-20 (2004-13 IRB 642), available at www.irs.gov/irb/2004-13_IRB/ar09.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133340

Appendix A-3. Inclusion Amounts for Cars (Other Than Trucks, Vans, or Electric Cars) First Leased in 2005

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$15,200$15,500$3 $6$9$11$13
15,50015,80049131719
15,80016,100512182226
16,10016,400715222732
16,40016,700818273239
16,70017,000921323844
17,00017,5001125384552
17,50018,0001430455463
18,00018,5001635526373
18,50019,0001840607283
19,00019,5002046678094
19,50020,00023507590104
20,00020,50025558299115
20,50021,000276189108125
21,00021,500306597117135
21,50022,0003270105125146
22,00023,0003578116139161
23,00024,0004088131156182
24,00025,0004498146175202
25,00026,00049108161192223
26,00027,00054118175211244
27,00028,00058128191228265
28,00029,00063138205247285
29,00030,00067149220264306
30,00031,00072159234283326
31,00032,00077168250300348
32,00033,00081179265318367
33,00034,00086189279336389
34,00035,00090199295354409
35,00036,00095209309372430
36,00037,00099219325389451
37,00038,000104229339408471
38,00039,000109239354426491
39,00040,000113249370443512
40,00041,000118259384462533
41,00042,000122269400479554
42,00043,000127279414497575
43,00044,000132289429515595
44,00045,000136299444533616
45,00046,000141309459551636
46,00047,000145320473569657
47,00048,000150329489587678
48,00049,000154340504604699
49,00050,000159350518623719
50,00051,000164360533640740
51,00052,000168370548659760
52,00053,000173380563676781
53,00054,000177390578694802
54,00055,000182400593712823
55,00056,000186410609729844
56,00057,000191420623748864
57,00058,000196430638766884
58,00059,000200440653784905
59,00060,000205450668802925
60,00062,000212465691828957
62,00064,000221485721864998
64,00066,0002305067509001,039
66,00068,0002395267809351,081
68,00070,0002485468109711,123
70,00072,0002585668391,0081,163
72,00074,0002675868691,0441,204
74,00076,0002766068991,0791,247
76,00078,0002856269301,1141,288
78,00080,0002946469601,1501,329
80,00085,0003106821,0111,2131,402
85,00090,0003337321,0861,3031,504
90,00095,0003567821,1611,3921,608
95,000100,00023798321,2361,4811,712
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $100,000, see Revenue Procedure 2005-13 (2005-12 IRB 759), available at www.irs.gov/irb/2005-12_IRB/ar15.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133341

Appendix A-4. Inclusion Amounts for Cars (Other Than Trucks, Vans, or Electric Cars) First Leased in 2006

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$15,200$15,500$4 $6$10$10$10
15,50015,800610161818
15,80016,100815222528
16,10016,400919293336
16,40016,7001124354045
16,70017,0001328424853
17,00017,5001634505866
17,50018,0001941617180
18,00018,5002348718495
18,50019,00026558296110
19,00019,500296293109125
19,50020,0003270103122139
20,00020,5003676114135154
20,50021,0003984124148168
21,00021,5004291135160184
21,50022,0004598146173198
22,00023,00050109162192220
23,00024,00057123183218250
24,00025,00063138204243279
25,00026,00070152225269309
26,00027,00076166247294339
27,00028,00083181268319368
28,00029,00090195289345397
29,00030,00096209311371426
30,00031,000103223332397455
31,00032,000109238353422485
32,00033,000116252374448515
33,00034,000122267395473545
34,00035,000129281417498574
35,00036,000135295439523604
36,00037,000142309460549633
37,00038,000148324481575662
38,00039,000155338502601691
39,00040,000161353523626721
40,00041,000168367545651750
41,00042,000175381566677780
42,00043,000181396587702810
43,00044,000188410608728839
44,00045,000194424630753869
45,00046,000201438651779898
46,00047,000207453672805927
47,00048,000214467694830956
48,00049,000220482715855986
49,00050,0002274967368811,016
50,00051,0002335107589061,045
51,00052,0002405257789321,075
52,00053,0002465398009581,104
53,00054,0002535538219841,133
54,00055,0002595688421,0091,163
55,00056,0002665828641,0341,192
56,00057,0002735968851,0601,221
57,00058,0002796119061,0851,251
58,00059,0002866259271,1111,281
59,00060,0002926399491,1361,311
60,00062,0003026619811,1741,354
62,00064,0003156901,0231,2251,413
64,00066,0003287181,0661,2761,473
66,00068,0003417471,1081,3281,531
68,00070,0003547761,1511,3781,590
70,00072,0003678041,1941,4291,649
72,00074,0003808331,2361,4811,707
74,00076,0003938621,2781,5321,767
76,00078,0004078901,3211,5831,825
78,00080,0004209191,3631,6341,884
80,00085,0004439691,4381,7231,987
85,00090,0004751,0411,5441,8512,135
90,00095,0005081,1121,6511,9782,282
95,000100,00025411,1841,7572,1062,429
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $100,000, see Revenue Procedure 2006-18 (2006-12 IRB 645), available at www.irs.gov/irb/2006-12_IRB/ar11.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133342

Appendix A-5. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2007

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$15,000$15,800$2 $5$11$11$13
15,80016,100410171922
16,10016,400614242831
16,40016,700918313541
16,70017,0001123374350
17,00017,5001329465462
17,50018,0001737566877
18,00018,5002044688193
18,50019,00024518094108
19,00019,500275990108124
19,50020,0003067101121139
20,00020,5003474113134154
20,50021,0003782123148170
21,00021,5004189135161185
21,50022,0004497146174201
22,00023,00049108163194224
23,00024,00056123185221255
24,00025,00063138207248285
25,00026,00070153229275316
26,00027,00077168251302347
27,00028,00083183274328378
28,00029,00090198296355409
29,00030,00097213318382439
30,00031,000104228341408470
31,00032,000111243363435501
32,00033,000118258385461532
33,00034,000125273407488563
34,00035,000131288430515593
35,00036,000138303452542624
36,00037,000145318474568656
37,00038,000152333496595686
38,00039,000159348519621717
39,00040,000166363541648748
40,00041,000172378564674779
41,00042,000179393586701810
42,00043,000186408608728840
43,00044,000193423630755871
44,00045,000200438652782902
45,00046,000207453674809933
46,00047,000213468697835964
47,00048,000220483719862995
48,00049,0002274987428881,025
49,00050,0002345137649151,056
50,00051,0002415287869421,087
51,00052,0002785438089691,117
52,00053,0002545588319951,148
53,00054,0002615738531,0221,179
54,00055,0002685888751,0491,210
55,00056,0002756038971,0761,241
56,00057,0002826189201,1021,271
57,00058,0002896339421,1281,303
58,00059,0002966489641,1551,334
59,00060,0003026639871,1821,364
60,00062,0003136851,0201,2221,411
62,00064,0003267161,0641,2761,472
64,00066,0003407461,1081,3291,534
66,00068,0003547751,1541,3821,595
68,00070,0003678061,1981,4351,657
70,00072,0003818361,2421,4891,719
72,00074,0003958651,2871,5431,780
74,00076,0004088961,3311,5961,842
76,00078,0004229261,3761,6491,903
78,00080,0004369551,4211,7031,965
80,00085,0004601,0081,4981,7962,074
85,00090,0004941,0831,6101,9292,228
90,00095,0005281,1581,7212,0632,382
95,000100,00025621,2331,8332,1962,536
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $100,000, see Revenue Procedure 2007-30 (2007-18 IRB 1104), available at www.irs.gov/irb/2007-18_IRB/ar11.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133343

Appendix A-6. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2008

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$18,500$19,000$20$42$62$73$84
19,00019,5002247718394
19,50020,00025537893106
20,00020,500275887102117
20,50021,000306395112128
21,00021,5003269103122139
21,50022,0003475111131151
22,00023,0003883123146167
23,00024,0004394139165190
24,00025,00048105155185212
25,00026,00053115172204235
26,00027,00058126188223257
27,00028,00063137204243279
28,00029,00068148220262302
29,00030,00073159236282324
30,00031,00078107252301347
31,00032,00083181268321368
32,00033,00088192284340391
33,00034,00093202301359414
34,00035,00098213317379436
35,00036,000103224333398459
36,00037,000108235349418481
37,00038,000113246365437503
38,00039,000118257381457525
39,00040,000123268397476548
40,00041,000128279413495571
41,00042,000133289430515593
42,00043,000137301446534615
43,00044,000142312462553638
44,00045,000147323478573659
45,00046,000152333495592682
46,00047,000157344511611705
47,00048,000162355527631727
48,00049,000167366543650750
49,00050,000172377559670772
50,00051,000177388575689794
51,00052,000182399591709816
52,00053,000187410607728839
53,00054,000192420624747862
54,00055,000197431640767884
55,00056,000202442657785906
56,00057,000207453673805928
57,00058,000212464689824951
58,00059,000217475705844973
59,00060,000222486721863996
60,00062,0002295027468921,029
62,00064,0002395247789311,074
64,00066,0002495468109701,118
66,00068,0002595678431,0081,164
68,00070,0002695898751,0471,209
70,00072,0002796119071,0861,253
72,00074,0002896339391,1251,298
74,00076,0002996549721,1641,342
76,00078,0003096761,0041,2031,387
78,00080,0003196981,0361,2421,432
80,00085,0003367361,0931,3091,511
85,00090,0003617911,1731,4061,623
90,00095,0003868451,2551,5031,734
95,000100,00024109001,3351,6001,846
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $100,000, see Revenue Procedure 2008-22 (2008-12 IRB 658), available at www.irs.gov/irb/2008-12_IRB/ar18.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133344

Appendix B-1. Inclusion Amounts for Trucks and Vans First Leased in 2003

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$18,500$19,000$7 $14$22$24$29
19,00019,500818273236
19,50020,0001022333844
20,00020,5001226384552
20,50021,0001429445260
21,00021,5001534495967
21,50022,0001737556675
22,00023,0002043637686
23,00024,00023517489102
24,00025,000275886102118
25,00026,000306697116133
26,00027,0003373109129149
27,00028,0003781119143165
28,00029,0004089130157180
29,00030,0004496142170196
30,00031,00047104153183212
31,00032,00051111165196227
32,00033,00054119176210242
33,00034,00058126187224258
34,00035,00061134198238273
35,00036,00065141210251289
36,00037,00068149221264305
37,00038,00071157232278320
38,00039,00075164243292336
39,00040,00078172254305352
40,00041,00082179266318367
41,00042,00085187277332383
42,00043,00089194289345398
43,00044,00092202300358414
44,00045,00096209311373429
45,00046,00099217322386445
46,00047,000102225333400460
47,00048,000106232345413476
48,00049,000109240356426492
49,00050,000113247368439507
50,00051,000116255379453523
51,00052,000120263389467538
52,00053,000123270401480554
53,00054,000127278412493570
54,00055,000130285424507585
55,00056,000134293434521601
56,00057,000137301445534617
57,00058,000140308457548632
58,00059,000144316468561647
59,00060,000147323480575663
60,00062,000152335496595687
62,00064,000159350519622717
64,00066,000166365542648749
66,00068,000173380564676780
68,00070,000180395587702811
70,00072,000187410609730842
72,00074,000194426631757873
74,00076,000201441654783905
76,00078,000208456676811935
78,00080,000215471699837967
80,00085,0002274977398851,021
85,00090,0002445357959521,099
90,00095,0002615738511,0201,177
95,000100,00022786119071,0881,254
1 For the tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the lease is more than $100,000, see Revenue Procedure 2003-75 (2003-45 IRB 1018), available at www.irs.gov/irb/2003-45_IRB/ar14.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133345

Appendix B-2. Inclusion Amounts for Trucks and Vans First Leased in 2004

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$18,000$18,500$7 $15$21$26$30
18,50019,000918283338
19,00019,5001122344047
19,50020,0001326394855
20,00020,5001431455463
20,50021,0001635516172
21,00021,5001838586880
21,50022,0002042637688
22,00023,00023487287100
23,00024,000265783101117
24,00025,000306496115133
25,00026,0003472108129149
26,00027,0003781119143166
27,00028,0004188132157183
28,00029,0004497143172198
29,00030,00048104155187215
30,00031,00052112167201231
31,00032,00055121178215248
32,00033,00059128191229264
33,00034,00063136203243281
34,00035,00066145214257298
35,00036,00070152227271314
36,00037,00074160238286330
37,00038,00077169249301346
38,00039,00081176262314364
39,00040,00084185273329379
40,00041,00088192286343396
41,00042,00092200298357412
42,00043,00095209309371429
43,00044,00099216322385445
44,00045,000103224333400462
45,00046,000106233345413479
46,00047,000110240357428495
47,00048,000114248369442511
48,00049,000117257380457527
49,00050,000121264393471544
50,00051,000125272404486560
51,00052,000128280417499577
52,00053,000132288428514593
53,00054,000135297440527610
54,00055,000139304452542626
55,00056,000143312464556643
56,00057,000146321475571659
57,00058,000150328488585675
58,00059,000154336499600691
59,00060,000157345511613708
60,00062,000163356529635733
62,00064,000170372553663766
64,00066,000177389576692798
66,00068,000185404600720832
68,00070,000192420624749864
70,00072,000199436648777897
72,00074,000206453671805931
74,00076,000214468695834963
76,00078,000221484719863996
78,00080,0002285017428911,029
80,00085,0002415287859401,087
85,00090,0002595688441,0121,168
90,00095,0002776099021,0841,250
95,000100,00022966489621,1551,333
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the lease is more than $100,000, see Revenue Procedure 2004-20 (2004-13 IRB 642), available at www.irs.gov/irb/2004-13_IRB/ar09.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133346

Appendix B-3. Inclusion Amounts for Trucks and Vans First Leased in 2005

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$16,700$17,000$3 $6$8$10$11
17,00017,500410141720
17,50018,000715212630
18,00018,500920293540
18,50019,0001125374351
19,00019,5001430445261
19,50020,0001635516271
20,00020,5001840597181
20,50021,0002045677992
21,00021,50023507488103
21,50022,00025558198113
22,00023,000286392111129
23,00024,0003373107129149
24,00025,0003883122147169
25,00026,0004293137165190
26,00027,00047103152183210
27,00028,00051113167201231
28,00029,00056123182218253
29,00030,00060133197237272
30,00031,00065143212254294
31,00032,00070153227272314
32,00033,00074163242290335
33,00034,00079173257308355
34,00035,00083184271326376
35,00036,00088193287344397
36,00037,00093203302361418
37,00038,00097214316380438
38,00039,000102223332397459
39,00040,000106234346415480
40,00041,000111244361433500
41,00042,000115254376451521
42,00043,000120264391469542
43,00044,000125274406487562
44,00045,000129284421505583
45,00046,000134294436523603
46,00047,000138304451541624
47,00048,000143314466558645
48,00049,000148324481576666
49,00050,000152334496594687
50,00051,000157344511612707
51,00052,000161355525630728
52,00053,000166364541648748
53,00054,000170375555666769
54,00055,000175385570684789
55,00056,000180394586701811
56,00057,000184405600720830
57,00058,000189415615737852
58,00059,000193425630755873
59,00060,000198435645773893
60,00062,000205450667800924
62,00064,000214470697836966
64,00066,0002234907278721,007
66,00068,0002325107579081,048
68,00070,0002415317869441,089
70,00072,0002515508179791,131
72,00074,0002605718461,0151,172
74,00076,0002695918761,0511,213
76,00078,0002786119061,0871,254
78,00080,0002876319361,1231,296
80,00085,0003036669891,1851,368
85,00090,0003267171,0631,2741,472
90,00095,0003497671,1371,3651,575
95,000100,00023728171,2121,4541,678
1 For the last year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $100,000, see Revenue Procedure 2005-13 (2005-12 IRB 759), available at www.irs.gov/irb/2005-12_IRB/ar15.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133347

Appendix B-4. Inclusion Amounts for Trucks and Vans First Leased in 2006

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$16,700$17,000$4 $8$12$14$16
17,00017,500614202429
17,50018,000921313743
18,00018,5001328424958
18,50019,0001636526272
19,00019,5001943637587
19,50020,00023507388102
20,00020,500265784101116
20,50021,000296495113131
21,00021,5003272105126146
21,50022,0003678116139161
22,00023,0004189132158183
23,00024,00047104153183213
24,00025,00054118174209242
25,00026,00060132196235271
26,00027,00067146217261300
27,00028,00073161238286330
28,00029,00080175260311359
29,00030,00086190281336389
30,00031,00093204302362418
31,00032,00099219323388447
32,00033,000106233344413478
33,00034,000112247366439506
34,00035,000119261387465536
35,00036,000125276408490566
36,00037,000132290430515595
37,00038,000139304451541624
38,00039,000145319472566654
39,00040,000152333493592684
40,00041,000158347515618712
41,00042,000165362536642743
42,00043,000171376557669772
43,00044,000178390579694801
44,00045,000184405600719831
45,00046,000191419621745860
46,00047,000197434642770890
47,00048,000204448663796919
48,00049,000210462685822948
49,00050,000217476707847977
50,00051,0002244907288721,008
51,00052,0002305057498981,037
52,00053,0002375197709241,066
53,00054,0002435347919491,096
54,00055,0002505488139741,125
55,00056,0002565638331,0001,155
56,00057,0002635778551,0251,184
57,00058,0002695918771,0511,213
58,00059,0002766058981,0771,243
59,00060,0002826209191,1021,272
60,00062,0002926419511,1411,316
62,00064,0003056709941,1911,375
64,00066,0003186991,0361,2421,435
66,00068,0003317281,0781,2931,494
68,00070,0003447561,1211,3451,552
70,00072,0003587841,1641,3951,612
72,00074,0003718131,2061,4471,670
74,00076,0003848421,2491,4971,729
76,00078,0003978711,2911,5481,788
78,00080,0004108991,3341,6001,846
80,00085,0004339491,4091,6881,950
85,00090,0004651,0211,5151,8162,098
90,00095,0004981,0931,6211,9442,244
95,000100,00025311,1641,7282,0712,392
1 For the last year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $100,000, see Revenue Procedure 2006-18 (2006-12 IRB 645), available at www.irs.gov/irb/2006-12_IRB/ar11.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133348

Appendix B-5. Inclusion Amounts for Trucks and Vans First Leased in 2007

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$16,400$16,700$2 $4$8$10$11
16,70017,00049151721
17,00017,500615242833
17,50018,0001022354248
18,00018,5001330465564
18,50019,0001737576979
19,00019,5002045688294
19,50020,00024528095109
20,00020,500276090109125
20,50021,0003067102122141
21,00021,5003475113135156
21,50022,0003782124149171
22,00023,0004294140169194
23,00024,00049109163195225
24,00025,00056123186222256
25,00026,00063138208249286
26,00027,00070153230276317
27,00028,00077168252302349
28,00029,00083184274329379
29,00030,00090199296356410
30,00031,00097214318383440
31,00032,000104228342408472
32,00033,000111243364435503
33,00034,000118258386462534
34,00035,000125273408489564
35,00036,000131289430515595
36,00037,000138304452542626
37,00038,000145318475569657
38,00039,000152333497596688
39,00040,000159348520622718
40,00041,000166363542649749
41,00042,000172379563676780
42,00043,000179397586702811
43,00044,000186409608729842
44,00045,000193423631756872
45,00046,000200438653783903
46,00047,000207453675810934
47,00048,000213469697836965
48,00049,000220484719863996
49,00050,0002274997418901,026
50,00051,0002345147649161,057
51,00052,0002415287879431,088
52,00053,0002485438099691,119
53,00054,0002545598319961,150
54,00055,0002615748531,0231,180
55,00056,0002685898751,0501,211
56,00057,0002756048971,0761,243
57,00058,0002826189201,1031,273
58,00059,0002896339431,1291,304
59,00060,0002966489651,1561,335
60,00062,0003066719981,1961,381
62,00064,0003197011,0431,2491,443
64,00066,0003337311,0871,3031,504
66,00068,0003477611,1311,3571,566
68,00070,0003617911,1761,4101,627
70,00072,0003748211,2211,4631,689
72,00074,0003888511,2651,5171,751
74,00076,0004028811,3091,5701,813
76,00078,0004159111,3541,6241,874
78,00080,0004299411,3991,6761,936
80,00085,0004539941,4761,7702,044
85,00090,0004871,0691,5871,9042,198
90,00095,0005211,1441,6992,0372,352
95,000100,00025551,2191,8102,1712,506
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $100,000, see Revenue Procedure 2007-30 (2007-18 IRB 1104), available at www.irs.gov/irb/2007-18_IRB/ar11.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133349

Appendix B-6. Inclusion Amounts for Trucks and Vans First Leased in 2008

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,000$19,500$17$37$54$65$73
19,50020,0002042637385
20,00020,5002248708496
20,50021,00025537993107
21,00021,500275986103118
21,50022,000306495112130
22,00023,0003372107128146
23,00024,0003883123147168
24,00025,0004394139166191
25,00026,00048105155186213
26,00027,00053116171205236
27,00028,00058127187225258
28,00029,00063138204243280
29,00030,00068148221263302
30,00031,00073159237282325
31,00032,00078170253301348
32,00033,00083181269321370
33,00034,00088192285340393
34,00035,00093203301360414
35,00036,00098214317379437
36,00037,000103225333399459
37,00038,000108235350418482
38,00039,000113246366437505
39,00040,000118257382457526
40,00041,000123268398476549
41,00042,000128279414496571
42,00043,000133290430515594
43,00044,000137301447534616
44,00045,000142312463553639
45,00046,000147323479573661
46,00047,000152334495592684
47,00048,000157345511612705
48,00049,000162356527631728
49,00050,000167366544651750
50,00051,000172377560670773
51,00052,000177388576689796
52,00053,000182399592709817
53,00054,000187410608728840
54,00055,000192421624748862
55,00056,000197432640767885
56,00057,000202443656787907
57,00058,000207453673806929
58,00059,000212464689825952
59,00060,000217475705845974
60,00062,0002244927298741,008
62,00064,0002345137629131,052
64,00066,0002445357949511,098
66,00068,0002545578269901,142
68,00070,0002645798581,0291,187
70,00072,0002746008921,0671,232
72,00074,0002846229241,1061,276
74,00076,0002946449561,1451,321
76,00078,0003046669881,1841,366
78,00080,0003146871,0211,2221,411
80,00085,0003317261,0771,2901,489
85,00090,0003567801,1581,3871,601
90,00095,0003818351,2381,4841,713
95,000100,00024058891,3201,5811,825
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $100,000, see Revenue Procedure 2008-22 (2008-12 IRB 658), available at www.irs.gov/irb/2008-12_IRB/ar18.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133350

Appendix C-1. Inclusion Amounts for Electric Cars First Leased in 1999 through 2003

  Tax Year of Lease1
Fair Market ValueFor Lease Term Beginning in 1999For Lease Term Beginning in 2000For Lease Term Beginning in 2001For Lease Term Beginning in 2002For Lease Term Beginning in 2003
Over   Not Over   5th and Later5th and Later5th and Later5th and Later5th and Later
$46,000$47,000$0$0$0$12$0
47,00048,000303646330
48,00049,000596683540
49,00050,0008895119740
50,00051,000118124157960
51,00052,0001471531931170
52,00053,0001771832301380
53,00054,000205211266159124
54,00055,000253240304180140
55,00056,000264270340201156
56,00057,000292299377222171
57,00058,000322328414242187
58,00059,000351357451264203
59,00060,000380387487284218
60,00062,000424430543316241
62,00064,000483489616358273
64,00066,000541547690400304
66,00068,000600606763442334
68,00070,000658664837484366
70,00072,000716723910525397
72,00074,000775781984567428
74,00076,0008338381,057609460
76,00078,0008918971,131652491
78,00080,0009499551,204693521
80,00085,0001,0521,0581,332767576
85,00090,0001,1981,2041,517871655
90,00095,0001,3431,3501,701976732
95,000100,00021,4891,4951,8851,081810
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $100,000, see the document listed for the first year of the lease.
  For 1999, Revenue Procedure 99-14 (1999-5 IRB 56), available at www.irs.gov/pub/irs-irbs/irb99-05.pdf.
  For 2000, Revenue Procedure 2000-18 (2000-9 IRB 722), available at www.irs.gov/pub/irs-irbs/irb00-09.pdf.
  For 2001, Revenue Procedure 2001-19 (2001-9 IRB 732), available at www.irs.gov/pub/irs-irbs/irb01-09.pdf.
  For 2002, Revenue Procedure 2002-14 (2002-5 IRB 450), available at www.irs.gov/pub/irs-irbs/irb02-05.pdf.
  For 2003, Revenue Procedure 2003-75 (2003-45 IRB 1018), available at www.irs.gov/irb/2003-45_IRB/ar14.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133351

Appendix C-2. Inclusion Amounts for Electric Cars First Leased in 2004

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$53,000$54,000$33 $72$106$127$147
54,00055,0003779118142164
55,00056,0004088130155180
56,00057,0004496141170197
57,00058,00048103154184213
58,00059,00051112165199229
59,00060,00055120177213245
60,00062,00060132195234270
62,00064,00068147219263303
64,00066,00075164242291336
66,00068,00082180266320369
68,00070,00090195290348402
70,00072,00097211314377435
72,00074,000104228337405468
74,00076,000111244361434500
76,00078,000119259385462534
78,00080,000126275409491566
80,00085,000139303451540624
85,00090,000157343510612706
90,00095,000175384569682788
95,000100,0003193424628754870
taxmap/pubs/p463-016.htm#en_us_publink1000133352

Appendix C-3. Inclusion Amounts for Electric Cars First Leased in 2005

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$45,000$46,000$5 $11$18$21$25
46,00047,0001021333945
47,00048,0001431485766
48,00049,0001941637586
49,00050,00023527793107
50,00051,000286193111127
51,00052,0003371108129148
52,00053,0003782122147169
53,00054,0004292137164190
54,00055,00046102152183210
55,00056,00051112167200231
56,00057,00055122182218252
57,00058,00060132197236272
58,00059,00065142212254293
59,00060,00069152227272314
60,00062,00076167250298345
62,00064,00085187280334386
64,00066,00094208309370427
66,00068,000104227339406469
68,00070,000113247369442510
70,00072,000122268398478551
72,00074,000131288428514593
74,00076,000140308458550634
76,00078,000149328489585675
78,00080,000159348518621717
80,00085,000175383571683789
85,00090,000197434645773892
90,00095,000220484720863995
95,000100,00022435347959521,099
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $100,000, see Revenue Procedure 2004-20 (2004-13 IRB 642), available at www.irs.gov/irb/2004-13_IRB/ar09.html.
3 If the fair market value of the car is more than $100,000, see Revenue Procedure 2005-13 (2005-12 IRB 759), available at www.irs.gov/irb/2005-12_IRB/ar15.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133353

Appendix C-4. Inclusion Amounts for Electric Cars First Leased in 2006

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$45,000$46,000$4 $8$11$12$12
46,00047,0001022333742
47,00048,0001736546372
48,00049,00024517489101
49,00050,000306596114131
50,00051,0003779118139160
51,00052,0004394139165189
52,00053,00050108160190219
53,00054,00056123181216248
54,00055,00063137202242277
55,00056,00069151224267307
56,00057,00076165245293337
57,00058,00082180266318367
58,00059,00089194288343396
59,00060,00095209309369425
60,00062,000105230341407470
62,00064,000118259383459528
64,00066,000131288425510587
66,00068,000144316469560646
68,00070,000158345510612705
70,00072,000171373554662764
72,00074,000184402596713823
74,00076,000197431638765881
76,00078,000210459682815940
78,00080,0002234887248661,000
80,00085,0002465387989561,103
85,00090,0002786109051,0831,250
90,00095,0003116821,0111,2111,397
95,000100,00023447531,1181,3381,544
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $100,000, see Revenue Procedure 2006-18 (2006-12 IRB 645), available at www.irs.gov/irb/2006-12_IRB/ar11.html.
taxmap/pubs/p463-016.htm#en_us_publink100034211
taxmap/pubs/p463-016.htm#TXMP5a5ed448
Tax Publications for Individual Taxpayers and Commonly Used Tax Forms Text DescriptionTax Publications for Individual Taxpayers and Commonly Used Tax Forms  
previous pagePrevious Page: Publication 463 - Travel, Entertainment, Gift, and Car Expenses - Completing Forms 2106 and 2106-EZ
next pageNext Page: Publication 4681 - Canceled Debts, Foreclosures, Repossessions, and Abandonments (For Individuals) - Canceled Debts, Foreclosures, Repossessions, and Abandonments
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication