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IRS.gov Website
Publication 463
taxmap/pubs/p463-018.htm#en_us_publink100026182

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/p463-018.htm#en_us_publink100026186

Appendix A-1. 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/p463-018.htm#en_us_publink100026187

Appendix A-2. 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/p463-018.htm#en_us_publink100026188

Appendix A-3. 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/p463-018.htm#en_us_publink100026189

Appendix A-4. 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/p463-018.htm#en_us_publink100026190

Appendix A-5. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2014

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$18,500$19,000$3$5$8$10$11
19,00019,50036101113
19,50020,00038111314
20,00020,50048131417
20,50021,00049141718
21,00021,500510151821
21,50022,000511172022
22,00023,000613182325
23,00024,000714222629
24,00025,000816252933
25,00026,000819273238
26,00027,000920313542
27,00028,0001022334045
28,00029,0001124364349
29,00030,0001226394653
30,00031,0001328415057
31,00032,0001430445361
32,00033,0001432475665
33,00034,0001534505969
34,00035,0001636526472
35,00036,0001738556776
36,00037,0001839597080
37,00038,0001941617484
38,00039,0002043647788
39,00040,0002145678092
40,00041,0002147708496
41,00042,00022497387100
42,00043,00023517591104
43,00044,00024537894108
44,00045,00025558197112
45,00046,000265684101116
46,00047,000275887104120
47,00048,000286090107124
48,00049,000286293111127
49,00050,000296496114131
50,00051,000306698118135
51,00052,0003168101121139
52,00053,0003270104124143
53,00054,0003372106128147
54,00055,0003474109131151
55,00056,0003476112135155
56,00057,0003578115138159
57,00058,0003680118141163
58,00059,0003781121145167
59,00060,0003883124148171
60,00062,0003986128153177
62,00064,0004190134159185
64,00066,0004394139167192
66,00068,0004498145173201
68,00070,00046102150180209
70,00072,00048105156188216
72,00074,00050109162194224
74,00076,00051113168200232
76,00078,00053117173208239
78,00080,00055120179215247
80,00085,00058127189226261
85,00090,00062137203243281
90,00095,00067146217260301
95,000100,000271156231277320
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 2014-21 (2014-11 IRB 641), available at www.irs.gov/pub/irs-drop/rp-14-21.pdf.
taxmap/pubs/p463-018.htm#en_us_publink100026192

Appendix B-1. 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/p463-018.htm#en_us_publink100026193

Appendix B-2. 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/p463-018.htm#en_us_publink100026194

Appendix B-3. 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/p463-018.htm#en_us_publink100026195

Appendix B-4. 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.
taxmap/pubs/p463-018.htm#en_us_publink100026196

Appendix B-5. Inclusion Amounts for Trucks and Vans First Leased in 2014

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,000$19,500$2$4$5$7$8
19,50020,000257810
20,00020,5003681012
20,50021,00037101114
21,00021,50038111415
21,50022,00049121518
22,00023,000510151721
23,00024,000512182124
24,00025,000614202528
25,00026,000716232832
26,00027,000818263136
27,00028,000920283540
28,00029,0001021323844
29,00030,0001123354148
30,00031,0001126374552
31,00032,0001227414856
32,00033,0001329435260
33,00034,0001431465564
34,00035,0001533495868
35,00036,0001635516272
36,00037,0001737546576
37,00038,0001838586979
38,00039,0001841607283
39,00040,0001943637587
40,00041,0002044667991
41,00042,0002146698295
42,00043,0002248728599
43,00044,00023507489103
44,00045,00024527793106
45,00046,00024548096111
46,00047,00025568399115
47,00048,000265886102119
48,00049,000276088106123
49,00050,000286291109127
50,00051,000296395113130
51,00052,000306597117134
52,00053,0003167100120138
53,00054,0003169103123142
54,00055,0003271106126146
55,00056,0003373108130150
56,00057,0003475111133154
57,00058,0003577114137157
58,00059,0003679116141161
59,00060,0003780120144165
60,00062,0003884123149172
62,00064,0004087130155180
64,00066,0004191136162187
66,00068,0004395141169195
68,00070,0004599146176203
70,00072,00047102153182211
72,00074,00048107158189219
74,00076,00050110164196227
76,00078,00052114169203235
78,00080,00054118175209243
80,00085,00057124185222256
85,00090,00061134199239276
90,00095,00065144213256295
95,000100,000270153227273315
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 2014-21 (2014-11 IRB 641), available at www.irs.gov/pub/irs-drop/rp-14-21.pdf.