skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Publication 463
taxmap/pubs/p463-017.htm#en_us_publink1000267523

Chapter 7
How To Get Tax Help(p37)

Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you.
taxmap/pubs/p463-017.htm#en_us_publink10002464

Free help with your tax return.(p37)

rule
You can get free help preparing your return nationwide from IRS-certified volunteers. The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. The Tax Counseling for the Elderly (TCE) program helps 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. In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS.gov, download the IRS2Go app, or call 1-800-906-9887.
As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, visit AARP's website at www.aarp.org/money/taxaide or call 1-888-227-7669. For more information on these programs, go to IRS.gov and enter "VITA" in the search box.
taxmap/pubs/p463-017.htm#en_us_publink10002474

Internet. (p37)

rule
IRS.gov and IRS2Go are ready when you are —24 hours a day, 7 days a week.
taxmap/pubs/p463-017.htm#en_us_publink10002475

Phone.(p37)

rule
You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Download the free IRS2Go app from the iTunes app store or from Google Play.
taxmap/pubs/p463-017.htm#en_us_publink10002476

Walk-in.(p38)

rule
You can find a selection of forms, publications and services — in-person.
taxmap/pubs/p463-017.htm#en_us_publink10002477

Mail.(p38)

rule
You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 business days after your request is received.

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




The Taxpayer Advocate Service Is Here to Help You. 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.

What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and:

If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Here's why we can help:

How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778.

How else does TAS help taxpayers?

TAS also works to resolve large-scale, 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.
taxmap/pubs/p463-017.htm#en_us_publink10001354

Low Income Taxpayer Clinics.(p38)

rule
Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Visit www.TaxpayerAdvocate.irs.gov or see IRS Publication 4134, Low Income Taxpayer Clinic List.
taxmap/pubs/p463-017.htm#en_us_publink100076805

Appendices(p38)

rule
Appendices A-1 through A-5 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-5 show the lease inclusion amounts that you may need to report if you leased a truck or van.
If any of these apply to you, use the appendix for the year you first leased the car. (See chapter 4.)
taxmap/pubs/p463-017.htm#en_us_publink1000133343

Appendix A-1. 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 vehicle 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/p463-017.htm#en_us_publink1000190356

Appendix A-2. 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 vehicle 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/p463-017.htm#en_us_publink1000246916

Appendix A-3. 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 vehicle 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/p463-017.htm#en_us_publink1000283640

Appendix A-4. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2012

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$18,500$19,000$2$4$5$6$8
19,00019,50024779
19,50020,000258810
20,00020,5003591011
20,50021,0003691212
21,00021,50037101214
21,50022,00038111316
22,00023,00048131517
23,00024,000410151720
24,00025,000511171923
25,00026,000612192126
26,00027,000614202428
27,00028,000715222631
28,00029,000716252833
29,00030,000818253235
30,00031,000919273438
31,00032,000920303641
32,00033,0001021323843
33,00034,0001023334146
34,00035,0001124354349
35,00036,0001225374552
36,00037,0001227394754
37,00038,0001328414957
38,00039,0001329435259
39,00040,0001430455462
40,00041,0001432475665
41,00042,0001533495868
42,00043,0001634516170
43,00044,0001636526373
44,00045,0001737546675
45,00046,0001738576778
46,00047,0001839597080
47,00048,0001940617283
48,00049,0001942627586
49,00050,0002043647789
50,00051,0002045667991
51,00052,0002146688194
52,00053,0002147708496
53,00054,0002248728699
54,00055,00023497488102
55,00056,00023517690104
56,00057,00024527892107
57,00058,00024547995110
58,00059,00025558197113
59,00060,000265683100115
60,00062,000265886103119
62,00064,000286090108124
64,00066,000296394112129
66,00068,000306697117135
68,00070,0003168102121140
70,00072,0003271105126145
72,00074,0003374109130151
74,00076,0003576113135156
76,00078,0003678117140161
78,00080,0003781120145166
80,00085,0003986127152176
85,00090,0004292137163189
90,00095,0004598147175202
95,000100,000248105155187215
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 vehicle is more than $100,000, see Revenue Procedure 2012-23 (2012-14 IRB 712), available at www.irs.gov/irb/2012-14_IRB/ar09.html.
taxmap/pubs/p463-017.htm#en_us_publink10001315

Appendix A-5. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2013

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,000$19,500$2$4$6$7$8
19,50020,00025699
20,00020,500258911
20,50021,0003681012
21,00021,50036101113
21,50022,00037101314
22,00023,00048111416
23,00024,00049141618
24,00025,000510151821
25,00026,000512162123
26,00027,000612192325
27,00028,000614202528
28,00029,000715222730
29,00030,000716242933
30,00031,000817263135
31,00032,000819273338
32,00033,000920293540
33,00034,0001021313743
34,00035,0001022333945
35,00036,0001123354148
36,00037,0001125364350
37,00038,0001226384553
38,00039,0001227404755
39,00040,0001328424958
40,00041,0001329445259
41,00042,0001430455463
42,00043,0001432475664
43,00044,0001533485967
44,00045,0001534516069
45,00046,0001635526372
46,00047,0001736546574
47,00048,0001738556777
48,00049,0001839576979
49,00050,0001840597182
50,00051,0001941617384
51,00052,0001942637587
52,00053,0002043657789
53,00054,0002045667992
54,00055,0002146688194
55,00056,0002147708496
56,00057,0002248728599
57,00058,00022507388101
58,00059,00023517590103
59,00060,00024527692106
60,00062,00024547995110
62,00064,00025568399115
64,00066,000275887103120
66,00068,000286090108125
68,00070,000296393112130
70,00072,000306597117134
72,00074,0003168100121139
74,00076,0003270104125144
76,00078,0003373107129149
78,00080,0003475111133154
80,00085,0003679117141162
85,00090,0003985126151174
90,00095,0004191135162186
95,000100,00024497144172199
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 vehicle is more than $100,000, see Revenue Procedure 2013-21 (2013-12 IRB 660), available at www.irs.gov/irb/2013-12_IRB/ar07.html.
taxmap/pubs/p463-017.htm#en_us_publink1000133349

Appendix B-1. 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 vehicle 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/p463-017.htm#en_us_publink1000190362

Appendix B-2. 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 vehicle 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/p463-017.htm#en_us_publink1000246924

Appendix B-3. 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 vehicle 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/p463-017.htm#en_us_publink1000283649

Appendix B-4. Inclusion Amounts for Trucks and Vans First Leased in 2012

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,000$19,500$1$4$5$6$7
19,50020,00024679
20,00020,500257810
20,50021,0002581011
21,00021,5003691013
21,50022,00036101214
22,00023,00038111415
23,00024,00049131618
24,00025,000410151921
25,00026,000511172124
26,00027,000612192326
27,00028,000614212529
28,00029,000715232732
29,00030,000717243034
30,00031,000818263237
31,00032,000919283440
32,00033,000920313642
33,00034,0001021333944
34,00035,0001023344148
35,00036,0001124364450
36,00037,0001225384653
37,00038,0001227404855
38,00039,0001328425058
39,00040,0001329445360
40,00041,0001431455563
41,00042,0001432485766
42,00043,0001533505969
43,00044,0001634526172
44,00045,0001636536474
45,00046,0001737556677
46,00047,0001738586879
47,00048,0001840597082
48,00049,0001941617384
49,00050,0001942637587
50,00051,0002043657889
51,00052,0002045668093
52,00053,0002146688395
53,00054,0002148708498
54,00055,00022497287100
55,00056,00023507489103
56,00057,00023517692105
57,00058,00024527894108
58,00059,00024548096111
59,00060,00025558298114
60,00062,000265785101118
62,00064,000276088106123
64,00066,000286293110128
66,00068,000296596115134
68,00070,0003067100120139
70,00072,0003270103125144
72,00074,0003372108129149
74,00076,0003475111134155
76,00078,0003578115138160
78,00080,0003680119143165
80,00085,0003885125151175
85,00090,0004191135163187
90,00095,0004498144174201
95,000100,000247104154185214
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 vehicle is more than $100,000, see Revenue Procedure 2012-23 (2012-14 IRB 712), available at www.irs.gov/irb/2012-14_IRB/ar09.html.
taxmap/pubs/p463-017.htm#en_us_publink10001316

Appendix B-5. Inclusion Amounts for Trucks and Vans First Leased in 2013

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,000$19,500$1$3$4$5$6
19,50020,00023567
20,00020,50024678
20,50021,00025789
21,00021,500258911
21,50022,0003681012
22,00023,00037101114
23,00024,00048111416
24,00025,00049141618
25,00026,000510151821
26,00027,000512172023
27,00028,000613182325
28,00029,000614202528
29,00030,000715222730
30,00031,000716242933
31,00032,000817263135
32,00033,000819273338
33,00034,000920293541
34,00035,0001021313743
35,00036,0001022333946
36,00037,0001123354148
37,00038,0001125364351
38,00039,0001226384553
39,00040,0001227404855
40,00041,0001328424958
41,00042,0001329445260
42,00043,0001430465462
43,00044,0001432475665
44,00045,0001533485967
45,00046,0001534516070
46,00047,0001635526372
47,00048,0001736546574
48,00049,0001738556777
49,00050,0001839576979
50,00051,0001840597182
51,00052,0001941617384
52,00053,0001942637587
53,00054,0002043657789
54,00055,0002045668091
55,00056,0002146688194
56,00057,0002147708496
57,00058,0002248728698
58,00059,00022507388101
59,00060,00023517590103
60,00062,00024527893108
62,00064,00025558197113
64,00066,000265785101118
66,00068,000276088106122
68,00070,000286292110127
70,00072,000296496114132
72,00074,000306799118137
74,00076,0003169103122142
76,00078,0003272105127147
78,00080,0003473110131151
80,00085,0003578116138160
85,00090,0003884124149172
90,00095,0004190133160184
95,000100,00024495142171196
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 vehicle is more than $100,000, see Revenue Procedure 2013-21 (2013-12 IRB 660), available at www.irs.gov/irb/2013-12_IRB/ar07.html.