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IRS.gov Website
Publication 463
taxmap/pubs/p463-016.htm#en_us_publink100076805

Appendices(p42)

rule
There are fifteen 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-3 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 2001 through 2005

  Tax Year of Lease1
Fair Market ValueFor Lease Term Beginning in 2001For Lease Term Beginning in 2002For Lease Term Beginning in 2003For Lease Term Beginning in 2004For Lease Term Beginning in 2005
Over   Not Over   5th and Later5th and Later5th and Later5th and Later5th and Later
$15,200$15,500$ 0$ 0$ 0$ 0$ 13
15,50015,8001160019
15,80016,10022130026
16,10016,40033190032
16,40016,70044260039
16,70017,00056310044
17,00017,50070400052
17,50018,000895004863
18,00018,50010761455673
18,50019,00012572536583
19,00019,50014382617394
19,50020,000162936981104
20,00020,5001811037789115
20,50021,0001991148597125
21,00021,50021712392106135
21,50022,000236134100114146
22,00023,000263150111126161
23,00024,000300171127142182
24,00025,000337192143159202
25,00026,000373213158176223
26,00027,000410234174192244
27,00028,000447255189209265
28,00029,000484276204225285
29,00030,000520296221242306
30,00031,000557318236257326
31,00032,000594338251274348
32,00033,000631360267291367
33,00034,000667381283307389
34,00035,000705402298323409
35,00036,000741422314340430
36,00037,000778443330357451
37,00038,000815464346373471
38,00039,000851485361389491
39,00040,000888506376405512
40,00041,000925527391423533
41,00042,000962549407438554
42,00043,000998570423455575
43,00044,0001,036590438471595
44,00045,0001,072611454488616
45,00046,0001,108632470504636
46,00047,0001,145653486520657
47,00048,0001,183674501538678
48,00049,0001,219695516554699
49,00050,0001,256717532570719
50,00051,0001,293737548586740
51,00052,0001,330758563603760
52,00053,0001,366779578619781
53,00054,0001,403800594636802
54,00055,0001,439821610652823
55,00056,0001,476842626669844
56,00057,0001,514863641685864
57,00058,0001,550883656701884
58,00059,0001,586905672718905
59,00060,0001,624925688734925
60,00062,0001,678957711759957
62,00064,0001,752999743792998
64,00066,0001,8251,0417738251,039
66,00068,0001,9001,0838058571,081
68,00070,0001,9721,1258358901,123
70,00072,0002,0471,1668679231,163
72,00074,0002,1201,2088989561,204
74,00076,00022,1931,2509309901,247
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 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.
  For 2004, Revenue Procedure 2004-20 (2004-13 IRB 642), available at www.irs.gov/irb/2004-13_IRB/ar09.html
  For 2005, 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-2. 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-3. 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-4. 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_publink1000190356

Appendix A-5. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2009

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$18,500$19,000$9$19$28$34$38
19,00019,5001021323843
19,50020,0001124364248
20,00020,5001227394654
20,50021,0001329435158
21,00021,5001531475564
21,50022,0001634506068
22,00023,0001738566676
23,00024,0002042647586
24,00025,0002247718496
25,00026,00024527893107
26,00027,000265885101117
27,00028,000296293110127
28,00029,0003167100119138
29,00030,0003372108128147
30,00031,0003577115137157
31,00032,0003882122146167
32,00033,0004087129155178
33,00034,0004292137163188
34,00035,0004497144172199
35,00036,00047102151181208
36,00037,00049107159189219
37,00038,00051112166199228
38,00039,00053117173208239
39,00040,00056122180216250
40,00041,00058127188225259
41,00042,00060132195234269
42,00043,00062137203242280
43,00044,00065141210252290
44,00045,00067146218260300
45,00046,00069151225269311
46,00047,00071157232278320
47,00048,00074161240286331
48,00049,00076166247296340
49,00050,00078171255304351
50,00051,00080176262313361
51,00052,00083181269322371
52,00053,00085186276331381
53,00054,00087191284339392
54,00055,00089196291349401
55,00056,00092201298357412
56,00057,00094206306365423
57,00058,00096211313375432
58,00059,00098216320384442
59,00060,000101221327393452
60,00062,000104228339406467
62,00064,000109238353424488
64,00066,000113248368441509
66,00068,000118258382459529
68,00070,000122268397476550
70,00072,000127277413493570
72,00074,000131288427511590
74,00076,000136297442529610
76,00078,000140307457546631
78,00080,000145317471564651
80,00085,000152335497595686
85,00090,000164359534639737
90,00095,000175384570683789
95,000100,0002186409607727839
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 2009-24 (2009-17 IRB 885), available at www.irs.gov/irb/2009-17_IRB/ar11.html.
taxmap/pubs/p463-016.htm#en_us_publink1000246916

Appendix A-6. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2010

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$18,500$19,000$7$15$22$26$31
19,00019,500817253035
19,50020,000919293439
20,00020,5001021323844
20,50021,0001123354248
21,00021,5001226384553
21,50022,0001328415057
22,00023,0001431465663
23,00024,0001636526373
24,00025,0001840597181
25,00026,0002044667890
26,00027,00022497186100
27,00028,00024537894108
28,00029,000265785101118
29,00030,000286192109126
30,00031,000306697117135
31,00032,0003270104125144
32,00033,0003474111132153
33,00034,0003679117140161
34,00035,0003883123148171
35,00036,0004087130156179
36,00037,0004292136163188
37,00038,0004496143170198
38,00039,00046100149179206
39,00040,00048105155186215
40,00041,00050109162194224
41,00042,00052113169201233
42,00043,00054118174210241
43,00044,00056122181217251
44,00045,00058126188225259
45,00046,00060131194232269
46,00047,00061135201240277
47,00048,00063140207248286
48,00049,00065144213256295
49,00050,00067148220263304
50,00051,00069153226271313
51,00052,00071157232279322
52,00053,00073161239287331
53,00054,00075166245294340
54,00055,00077170252302348
55,00056,00079174258310358
56,00057,00081178265318366
57,00058,00083183271325375
58,00059,00085187278333384
59,00060,00087191284341393
60,00062,00090198294352406
62,00064,00094207306368424
64,00066,00098215320382443
66,00068,000102224332398460
68,00070,000106232346413478
70,00072,000110241358429496
72,00074,000114250371444513
74,00076,000118258384460531
76,00078,000122267396476549
78,00080,000126276409491566
80,00085,000132291432518598
85,00090,000142313464556643
90,00095,000152334497594687
95,000100,0002162356528634731
       
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 2010-18 (2010-9 IRB 427), available at www.irs.gov/irb/2010-09_IRB/ar04.html.
taxmap/pubs/p463-016.htm#en_us_publink1000190268

Appendix B-1. Inclusion Amounts for Trucks and Vans First Leased in 2001 through 2005

  Tax Year of Lease1
Fair Market ValueFor Lease Term Beginning in 2001For Lease Term Beginning in 2002For Lease Term Beginning in 2003For Lease Term Beginning in 2004For Lease Term Beginning in 2005
Over   Not Over   5th and Later5th and Later5th and Later5th and Later5th and Later
$15,500$15,800$ 11$ 6$ 0$ 0$ 0
15,80016,1002213000
16,10016,4003319000
16,40016,7004426000
16,70017,00056310011
17,00017,50070400020
17,50018,00089500030
18,00018,5001076103040
18,50019,00012572293851
19,00019,50014382364761
19,50020,00016293445571
20,00020,500181103526381
20,50021,000199114607292
21,00021,5002171236780103
21,50022,0002361347588113
22,00023,00026315086100129
23,00024,000300171102117149
24,00025,000337192118133169
25,00026,000373213133149190
26,00027,000410234149166210
27,00028,000447255165183231
28,00029,000484276180198253
29,00030,000520296196215272
30,00031,000557318212231294
31,00032,000594338227248314
32,00033,000631360242264335
33,00034,000667381258281355
34,00035,000705402273298376
35,00036,000741422289314397
36,00037,000778443305330418
37,00038,000815464320346438
38,00039,000851485336364459
39,00040,000888506352379480
40,00041,000925527367396500
41,00042,000962549383412521
42,00043,000998570398429542
43,00044,0001,036590414445562
44,00045,0001,072611429462583
45,00046,0001,108632445479603
46,00047,0001,145653460495624
47,00048,0001,183674476511645
48,00049,0001,219695492527666
49,00050,0001,256717507544687
50,00051,0001,293737523560707
51,00052,0001,330758538577728
52,00053,0001,366779554593748
53,00054,0001,403800570610769
54,00055,0001,439821585626789
55,00056,0001,476842601643811
56,00057,0001,514863617659830
57,00058,0001,550883632675852
58,00059,0001,586905647691873
59,00060,0001,624925663708893
60,00062,0001,678957687733924
62,00064,0001,752999717766966
64,00066,0001,8251,0417497981,007
66,00068,0001,9001,0837808321,048
68,00070,0001,9721,1258118641,089
70,00072,0002,0471,1668428971,131
72,00074,0002,1201,2088739311,172
74,00076,00022,1931,2509059631,213
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 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.
For 2004, Revenue Procedure 2004-20 (2004-13 IRB 642), available at www.irs.gov/irb/2004-13_IRB/ar09.html.
For 2005, 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-2. 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-3. 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-4. 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_publink1000190362

Appendix B-5. Inclusion Amounts for Trucks and Vans First Leased in 2009

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$18,500$19,000$8$17$25$30$35
19,00019,500919293540
19,50020,0001022333845
20,00020,5001125364350
20,50021,0001227404855
21,00021,5001330435260
21,50022,0001532475666
22,00023,0001636526472
23,00024,0001841607283
24,00025,0002145688193
25,00026,00023507590103
26,00027,00025568298114
27,00028,000276189107124
28,00029,000306597116134
29,00030,0003270104125144
30,00031,0003475112134154
31,00032,0003680119143164
32,00033,0003985126151175
33,00034,0004190134160184
34,00035,0004395141169195
35,00036,00045100148178205
36,00037,00048105155187215
37,00038,00050110163195226
38,00039,00052115170204236
39,00040,00055120177213246
40,00041,00057125185221256
41,00042,00059130192231266
42,00043,00061135199240276
43,00044,00064139207249286
44,00045,00066144215257296
45,00046,00068149222266307
46,00047,00070155229274317
47,00048,00073159237283327
48,00049,00075164244292338
49,00050,00077169251301348
50,00051,00079174259310357
51,00052,00082179266318368
52,00053,00084184273328378
53,00054,00086189281336388
54,00055,00088194288345399
55,00056,00091199295354408
56,00057,00093204302363419
57,00058,00095209310371429
58,00059,00097214317381439
59,00060,000100219324389450
60,00062,000103226336402465
62,00064,000107236351420485
64,00066,000112246365438505
66,00068,000116256380455526
68,00070,000121266394473546
70,00072,000125276409491566
72,00074,000130286423509586
74,00076,000134296438526607
76,00078,000139305454543627
78,00080,000143316467561648
80,00085,000151333493592684
85,00090,000163357531635735
90,00095,000174382567680785
95,000100,0002185407604724836
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 2009-24 (2009-17 IRB 885), available at www.irs.gov/irb/2009-17_IRB/ar11.html.
taxmap/pubs/p463-016.htm#en_us_publink1000246924

Appendix B-6. Inclusion Amounts for Trucks and Vans First Leased in 2010

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,000$19,500$7$15$21$26$29
19,50020,000817252934
20,00020,500919283338
20,50021,0001021313743
21,00021,5001123354147
21,50022,0001225384551
22,00023,0001329425158
23,00024,0001533495867
24,00025,0001737566676
25,00026,0001942627385
26,00027,0002146688293
27,00028,00023507589103
28,00029,00025558197111
29,00030,000275988104121
30,00031,000296394113129
31,00032,0003168100120138
32,00033,0003372107127148
33,00034,0003576114135156
34,00035,0003781119143165
35,00036,0003985126151174
36,00037,0004189133158183
37,00038,0004394139166191
38,00039,0004598145174201
39,00040,00047102152182209
40,00041,00049106159189218
41,00042,00051111164198227
42,00043,00053115171205236
43,00044,00055119178213245
44,00045,00057124184220254
45,00046,00059128190228263
46,00047,00060133197235272
47,00048,00062137203244280
48,00049,00064142209251290
49,00050,00066146216259298
50,00051,00068150223266308
51,00052,00070154229275316
52,00053,00072159235282325
53,00054,00074163242290334
54,00055,00076167249297343
55,00056,00078172254305352
56,00057,00080176261313361
57,00058,00082180268320370
58,00059,00084185274328378
59,00060,00086189280336388
60,00062,00089195291347401
62,00064,00093204303363418
64,00066,00097213315379436
66,00068,000101221329394454
68,00070,000105230341410472
70,00072,000109239354424490
72,00074,000113247367440508
74,00076,000117256380455526
76,00078,000121264393471543
78,00080,000125273406486561
80,00085,000131289428513592
85,00090,000141310461552636
90,00095,000151332492591681
95,000100,0002161353525629726
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 2010-18 (2010-9 IRB 427), available at www.irs.gov/irb/2010-09_IRB/ar04.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133350

Appendix C-1. Inclusion Amounts for Electric Cars First Leased in 2001 through 2005

  Tax Year of Lease1
Fair Market ValueFor Lease Term Beginning in 2001For Lease Term Beginning in 2002For Lease Term Beginning in 2003For Lease Term Beginning in 2004For Lease Term Beginning in 2005
Over   Not Over   5th and Later5th and Later5th and Later5th and Later5th and Later
$45,000$46,000$0$0$0$0$25
46,00047,0000120045
47,00048,00046330066
48,00049,00083540086
49,00050,0001197400107
50,00051,0001579600127
51,00052,00019311700148
52,00053,00023013800169
53,00054,000266159124147190
54,00055,000304180140164210
55,00056,000340201156180231
56,00057,000377222171197252
57,00058,000414242187213272
58,00059,000451264203229293
59,00060,000487284218245314
60,00062,000543316241270345
62,00064,000616358273303386
64,00066,000690400304336427
66,00068,000763442334369469
68,00070,000837484366402510
70,00072,000910525397435551
72,00074,000984567428468593
74,00076,0001,057609460500634
76,00078,0001,131652491534675
78,00080,0001,204693521566717
80,00085,0001,332767576624789
85,00090,0001,517871655706892
90,00095,0001,701976732788995
95,000100,00021,8851,0818108701,099
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 the document listed for the first year of the lease.

  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.
  For 2004, Revenue Procedure 2004-20 (2004-13 IRB 642), available at www.irs.gov/irb/2004-13_IRB/ar09.html.
  For 2005, 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-2. 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
46,00047,000102233