skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Publication 463
taxmap/pubs/p463-016.htm#en_us_publink1000267523

Chapter 7
How To Get Tax Help(p41)

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
taxmap/pubs/p463-016.htm#en_us_publink1000267510

Free help with your return.(p41)

rule
Free help in preparing your return is available nationwide from IRS-certified volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. To find the nearest VITA or TCE site, visit IRS.gov or call 1-800-906-9887 or 1-800-829-1040.
As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at
www.aarp.org/money/taxaide.
For more information on these programs, go to IRS.gov and enter keyword "VITA" in the upper right-hand corner.
EIC
Internet. You can access the IRS website at IRS.gov 24 hours a day, 7 days a week to:
  • Check the status of your 2011 refund. Go to IRS.gov and click on Where's My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund.
  • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
  • Download forms, including talking tax forms, instructions, and publications.
  • Order IRS products online.
  • Research your tax questions online.
  • Search publications online by topic or keyword.
  • Use the online Internal Revenue Code, regulations, or other official guidance.
  • View Internal Revenue Bulletins (IRBs) published in the last few years.
  • Figure your withholding allowances using the withholding calculator online at www.irs.gov/individuals.
  • Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www.irs.gov/individuals.
  • Sign up to receive local and national tax news by email.
  • Get information on starting and operating a small business.
Phone
Phone. Many services are available by phone.
  • Ordering forms, instructions, and publications. Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.
  • Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
  • Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
  • TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
  • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
  • Refund information. You can check the status of your refund on the new IRS phone app. Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. IRS2Go is a new way to provide you with information and tools. To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.
  • Other refund information. To check the status of a prior-year refund or amended return refund, call 1-800-829-1040.
 ____ 
Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
Walk In
Walk-in. Many products and services are available on a walk-in basis.
  • Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
  • Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary—just walk in. If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find the number of your local office, go to
    www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
Due date
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.


Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613


taxmap/pubs/p463-016.htm#en_us_publink1000267515

Taxpayer Advocate Service.(p41)

rule
The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Remember, the worst thing you can do is nothing at all.
TAS can help if you can’t resolve your problem with the IRS and:
If you qualify for our help, we’ll do everything we can to get your problem resolved. You will be assigned to one advocate who will be with you at every turn. We have offices in every state, the District of Columbia, and Puerto Rico. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. And our services are always free.
As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit at www.TaxpayerAdvocate.irs.gov can help you understand these rights.
If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www.irs.gov/advocate. You can also call our toll-free number at 1-877-777-4778.
TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www.irs.gov/advocate.
taxmap/pubs/p463-016.htm#en_us_publink1000267516
Low Income Taxpayer Clinics (LITCs).(p42)
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information and to find a clinic near you, see the LITC page on www.irs.gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is also available by calling 1-800-829-3676 or at your local IRS office.
taxmap/pubs/p463-016.htm#en_us_publink1000267517

Free tax services.(p42)

rule
Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Learn about free tax information from the IRS, including publications, services, and education and assistance programs. The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. The majority of the information and services listed in this publication are available to you free of charge. If there is a fee associated with a resource or service, it is listed in the publication.
Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.
EIC
DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:
  • Current-year forms, instructions, and publications.
  • Prior-year forms, instructions, and publications.
  • Tax Map: an electronic research tool and finding aid.
  • Tax law frequently asked questions.
  • Tax Topics from the IRS telephone response system.
  • Internal Revenue Code—Title 26 of the U.S. Code.
  • Links to other Internet based Tax Research Materials.
  • Fill-in, print, and save features for most tax forms.
  • Internal Revenue Bulletins.
  • Toll-free and email technical support.
  • Two releases during the year.
    – The first release will ship the beginning of January 2012.
    – The final release will ship the beginning of March 2012.
Purchase the DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee).
taxmap/pubs/p463-016.htm#en_us_publink100076805

Appendices(p42)

rule
There are thirteen 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.
Appendix C-1 shows 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 2002 through 2006

  Tax Year of Lease1
Fair Market ValueFor Lease Term Beginning in 2002For Lease Term Beginning in 2003For Lease Term Beginning in 2004For Lease Term Beginning in 2005For Lease Term Beginning in 2006
Over   Not Over   5th and Later5th and Later5th and Later5th and Later5th and Later
$15,200$15,500$ 0$ 0$ 0$13$10
15,50015,8006001918
15,80016,10013002628
16,10016,40019003236
16,40016,70026003945
16,70017,00031004453
17,00017,50040005266
17,50018,000500486380
18,00018,5006145567395
18,50019,00072536583110
19,00019,50082617394125
19,50020,000936981104139
20,00020,5001037789115154
20,50021,0001148597125168
21,00021,50012392106135184
21,50022,000134100114146198
22,00023,000150111126161220
23,00024,000171127142182250
24,00025,000192143159202279
25,00026,000213158176223309
26,00027,000234174192244339
27,00028,000255189209265368
28,00029,000276204225285397
29,00030,000296221242306426
30,00031,000318236257326455
31,00032,000338251274348485
32,00033,000360267291367515
33,00034,000381283307389545
34,00035,000402298323409574
35,00036,000422314340430604
36,00037,000443330357451633
37,00038,000464346373471662
38,00039,000485361389491691
39,00040,000506376405512721
40,00041,000527391423533750
41,00042,000549407438554780
42,00043,000570423455575810
43,00044,000590438471595839
44,00045,000611454488616869
45,00046,000632470504636898
46,00047,000653486520657927
47,00048,000674501538678956
48,00049,000695516554699986
49,00050,0007175325707191,016
50,00051,0007375485867401,045
51,00052,0007585636037601,075
52,00053,0007795786197811,104
53,00054,0008005946368021,133
54,00055,0008216106528231,163
55,00056,0008426266698441,192
56,00057,0008636416858641,221
57,00058,0008836567018841,251
58,00059,0009056727189051,281
59,00060,0009256887349251,311
60,00062,0009577117599571,354
62,00064,0009997437929981,413
64,00066,0001,0417738251,0391,473
66,00068,0001,0838058571,0811,531
68,00070,0001,1258358901,1231,590
70,00072,0001,1668679231,1631,649
72,00074,0001,2088989561,2041,707
74,00076,00021,2509309901,2471,767
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 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.
  For 2006, 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_publink1000133341

Appendix A-2. 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_publink1000133342

Appendix A-3. 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_publink1000133343

Appendix A-4. 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_publink1000190356

Appendix A-5. 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_publink1000246916

Appendix A-6. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2011

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$18,500$19,000$3$8$11$13$16
19,00019,50049131518
19,50020,000410151720
20,00020,500511161923
20,50021,000512182125
21,00021,500613192426
21,50022,000614212629
22,00023,000716232932
23,00024,000818273237
24,00025,000920303642
25,00026,0001023334046
26,00027,0001125364451
27,00028,0001227404855
28,00029,0001329435260
29,00030,0001431475565
30,00031,0001534496069
31,00032,0001636536373
32,00033,0001738566877
33,00034,0001840607182
34,00035,0001942637587
35,00036,0002045667991
36,00037,0002147698396
37,00038,00022497387100
38,00039,00023517691105
39,00040,00024538094110
40,00041,00025568299114
41,00042,000265886102119
42,00043,000276089107123
43,00044,000286293110128
44,00045,000296496114133
45,00046,000306798119137
46,00047,0003169102122141
47,00048,0003271105127145
48,00049,0003373109130150
49,00050,0003476111134155
50,00051,0003578115138159
51,00052,0003680118142164
52,00053,0003782122146168
53,00054,0003884125150173
54,00055,0003987128153178
55,00056,0004089131158182
56,00057,0004191135161187
57,00058,0004293138166191
58,00059,0004395142169196
59,00060,0004498144174200
60,00062,00046101149179207
62,00064,00048105156187216
64,00066,00050109163195225
66,00068,00052114169203234
68,00070,00054118176211243
70,00072,00056123182218253
72,00074,00058127189226262
74,00076,00060132195234270
76,00078,00062136202242279
78,00080,00064140209250288
80,00085,00067148220264304
85,00090,00072159237283327
90,00095,00077170253303350
95,000100,000282181269323372
       
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 2011-21 (2011-12 IRB 560), available at www.irs.gov/irb/2011-12_IRB/ar10.html.
taxmap/pubs/p463-016.htm#en_us_publink1000190268

Appendix B-1. Inclusion Amounts for Trucks and Vans First Leased in 2002 through 2006

  Tax Year of Lease1
Fair Market ValueFor Lease Term Beginning in 2002For Lease Term Beginning in 2003For Lease Term Beginning in 2004For Lease Term Beginning in 2005For Lease Term Beginning in 2006
Over   Not Over   5th and Later5th and Later5th and Later5th and Later5th and Later
$15,500$15,800$ 6$ 0$ 0$ 0$ 0
15,80016,100130000
16,10016,400190000
16,40016,700260000
16,70017,00031001116
17,00017,50040002029
17,50018,00050003043
18,00018,500610304058
18,50019,0007229385172
19,00019,5008236476187
19,50020,00093445571102
20,00020,500103526381116
20,50021,000114607292131
21,00021,5001236780103146
21,50022,0001347588113161
22,00023,00015086100129183
23,00024,000171102117149213
24,00025,000192118133169242
25,00026,000213133149190271
26,00027,000234149166210300
27,00028,000255165183231330
28,00029,000276180198253359
29,00030,000296196215272389
30,00031,000318212231294418
31,00032,000338227248314447
32,00033,000360242264335478
33,00034,000381258281355506
34,00035,000402273298376536
35,00036,000422289314397566
36,00037,000443305330418595
37,00038,000464320346438624
38,00039,000485336364459654
39,00040,000506352379480684
40,00041,000527367396500712
41,00042,000549383412521743
42,00043,000570398429542772
43,00044,000590414445562801
44,00045,000611429462583831
45,00046,000632445479603860
46,00047,000653460495624890
47,00048,000674476511645919
48,00049,000695492527666948
49,00050,000717507544687977
50,00051,0007375235607071,008
51,00052,0007585385777281,037
52,00053,0007795545937481,066
53,00054,0008005706107691,096
54,00055,0008215856267891,125
55,00056,0008426016438111,155
56,00057,0008636176598301,184
57,00058,0008836326758521,213
58,00059,0009056476918731,243
59,00060,0009256637088931,272
60,00062,0009576877339241,316
62,00064,0009997177669661,375
64,00066,0001,0417497981,0071,435
66,00068,0001,0837808321,0481,494
68,00070,0001,1258118641,0891,552
70,00072,0001,1668428971,1311,612
72,00074,0001,2088739311,1721,670
74,00076,00021,2509059631,2131,729
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 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.
For 2006, 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_publink1000133347

Appendix B-2. 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_publink1000133348

Appendix B-3. 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_publink1000133349

Appendix B-4 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_publink1000190362

Appendix B-5. 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_publink1000246924

Appendix B-6. Inclusion Amounts for Trucks and Vans First Leased in 2011

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,000$19,500$3$7$9$12$13
19,50020,00038111415
20,00020,50049131518
20,50021,000410151720
21,00021,500511162022
21,50022,000512182224
22,00023,000614202429
23,00024,000716242832
24,00025,000818273237
25,00026,000920313641
26,00027,0001023334046
27,00028,0001125374351
28,00029,0001227404855
29,00030,0001329435260
30,00031,0001431475664
31,00032,0001534496069
32,00033,0001636536374
33,00034,0001738566878
34,00035,0001840607183
35,00036,0001943627687
36,00037,0002045667992
37,00038,0002147698397
38,00039,00022497387101
39,00040,00023517691105
40,00041,00024547995109
41,00042,00025568299114
42,00043,000265886103118
43,00044,000276089107123
44,00045,000286293110128
45,00046,000296595115132
46,00047,000306799118137
47,00048,0003169102123141
48,00049,0003271106126146
49,00050,0003373109130151
50,00051,0003476112134155
51,00052,0003578115138160
52,00053,0003680118143164
53,00054,0003782122146169
54,00055,0003884125150173
55,00056,0003987128154177
56,00057,0004089131158182
57,00058,0004191135162186
58,00059,0004293138166191
59,00060,0004395142169196
60,00062,0004599146175203
62,00064,00047103153183212
64,00066,00049107160191221
66,00068,00051112166199229
68,00070,00053116173206239
70,00072,00055121179214248
72,00074,00057125186222257
74,00076,00059129192231266
76,00078,00061134198239275
78,00080,00063138205246285
80,00085,00066146217260300
85,00090,00071157233280322
90,00095,00076168250299345
95,000100,000281179266319368
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 2011-21 (2011-12 IRB 560), available at www.irs.gov/irb/2011-12_IRB/ar10.html.
taxmap/pubs/p463-016.htm#en_us_publink1000133350

Appendix C-1. Inclusion Amounts for Electric Cars First Leased in 2002 through 2006

  Tax Year of Lease1
Fair Market ValueFor Lease Term Beginning in 2002For Lease Term Beginning in 2003For Lease Term Beginning in 2004For Lease Term Beginning in 2005For Lease Term Beginning in 2006
Over   Not Over   5th and Later5th and Later5th and Later5th and Later5th and Later
$45,000$46,000$0$0$0$25$12
46,00047,00012004542
47,00048,00033006672
48,00049,000540086101
49,00050,0007400107131
50,00051,0009600127160
51,00052,00011700148189
52,00053,00013800169219
53,00054,000159124147190248
54,00055,000180140164210277
55,00056,000201156180231307
56,00057,000222171197252337
57,00058,000242187213272367
58,00059,000264203229293396
59,00060,000284218245314425
60,00062,000316241270345470
62,00064,000358273303386528
64,00066,000400304336427587
66,00068,000442334369469646
68,00070,000484366402510705
70,00072,000525397435551764
72,00074,000567428468593823
74,00076,000609460500634881
76,00078,000652491534675940
78,00080,0006935215667171,000
80,00085,0007675766247891,103
85,00090,0008716557068921,250
90,00095,0009767327889951,397
95,000