Publication 463 (2008), Travel, Entertainment, Gift, and Car Expenses

IRS Resources

Publication 463 (2008), Travel, Entertainment, Gift, and Car Expenses

For use in preparing 2008 Returns

Table of Contents

How To Get Tax Help

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.

Contacting your Taxpayer Advocate. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service—Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate.

Low Income Taxpayer Clinics (LITCs). LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at www.irs.gov or your local IRS office.

Free tax services. To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone.

Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.

Free help with your return. Free help in preparing your return is available nationwide from IRS-trained volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Many VITA 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, call 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 www.irs.gov and enter keyword “VITA” in the upper right-hand corner.

Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7 days a week to:

E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
Check the status of your 2008 refund. Go to www.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 2008 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund.
Download forms, instructions, and publications.
Order IRS products online.
Research your tax questions online.
Search publications online by topic or keyword.
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.
Sign up to receive local and national tax news by email.
Get information on starting and operating a small business.

Phone. Many services are available by phone.

Ordering forms, instructions, and publications. Call 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. To check the status of your 2008 refund, call 1-800-829-1954 during business hours or 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 2008 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Refunds are sent out weekly on Fridays. 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 1-800-829-1954.

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. 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.

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

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.
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 2009.
– The final release will ship the beginning of March 2009.

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). The price is discounted to $25 for orders placed prior to December 1, 2008. Small Business Resource Guide 2009. This online guide is a must for every small business owner or any taxpayer about to start a business. This year's guide includes:

Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
All the business tax forms, instructions, and publications needed to successfully manage a business.
Tax law changes for 2009.
Tax Map: an electronic research tool and finding aid.
Web links to various government agencies, business associations, and IRS organizations.
“Rate the Product” survey—your opportunity to suggest changes for future editions.
A site map of the guide to help you navigate the pages with ease.
An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.

The information is updated during the year. Visit www.irs.gov and enter keyword “SBRG” in the upper right-hand corner for more information.

Appendices

There are sixteen appendices.

Appendices A-1 through A-6 show the lease inclusion amounts that you may need to report if you leased a car (other than a truck or van, or an electric car) for 30 days or more. The tables are numbered.

Appendices B-1 through B-6 show the lease inclusion amounts that you may need to report if you leased a truck or van.

Appendices C-1 through C-4 show the lease inclusion amounts that you may need to report if you leased an electric car before 2007.

If any of these apply to you, use the appendix for the year you first leased the car. (See chapter 4.)

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

		Tax Year of Lease¹
Fair Market Value		For Lease Term Beginning in 1999	For Lease Term Beginning in 2000	For Lease Term Beginning in 2001	For Lease Term Beginning in 2002	For Lease Term Beginning in 2003
Over	Not Over	5th and Later	5th and Later	5th and Later	5th and Later	5th and Later
$15,500	$15,800	$ 6	$ 12	$ 11	$ 6	$ 0
15,800	16,100	14	23	22	13	0
16,100	16,400	23	34	33	19	0
16,400	16,700	32	45	44	26	0
16,700	17,000	41	57	56	31	0
17,000	17,500	53	72	70	40	0
17,500	18,000	68	91	89	50	0
18,000	18,500	82	109	107	61	45
18,500	19,000	96	128	125	72	53
19,000	19,500	111	147	143	82	61
19,500	20,000	126	166	162	93	69
20,000	20,500	140	185	181	103	77
20,500	21,000	155	204	199	114	85
21,000	21,500	169	222	217	123	92
21,500	22,000	183	241	236	134	100
22,000	23,000	206	269	263	150	111
23,000	24,000	235	306	300	171	127
24,000	25,000	264	345	337	192	143
25,000	26,000	293	381	373	213	158
26,000	27,000	322	419	410	234	174
27,000	28,000	351	457	447	255	189
28,000	29,000	380	494	484	276	204
29,000	30,000	410	532	520	296	221
30,000	31,000	439	570	557	318	236
31,000	32,000	468	607	594	338	251
32,000	33,000	497	645	631	360	267
33,000	34,000	527	683	667	381	283
34,000	35,000	556	720	705	402	298
35,000	36,000	585	757	741	422	314
36,000	37,000	614	795	778	443	330
37,000	38,000	643	833	815	464	346
38,000	39,000	672	870	851	485	361
39,000	40,000	702	908	888	506	376
40,000	41,000	731	946	925	527	391
41,000	42,000	760	983	962	549	407
42,000	43,000	789	1,021	998	570	423
43,000	44,000	819	1,058	1,036	590	438
44,000	45,000	848	1,095	1,072	611	454
45,000	46,000	877	1,133	1,108	632	470
46,000	47,000	906	1,171	1,145	653	486
47,000	48,000	935	1,208	1,183	674	501
48,000	49,000	964	1,246	1,219	695	516
49,000	50,000	993	1,284	1,256	717	532
50,000	51,000	1,023	1,321	1,293	737	548
51,000	52,000	1,052	1,359	1,330	758	563
52,000	53,000	1,081	1,396	1,366	779	578
53,000	54,000	1,110	1,433	1,403	800	594
54,000	55,000	1,140	1,471	1,439	821	610
55,000	56,000	1,169	1,508	1,476	842	626
56,000	57,000	1,198	1,546	1,514	863	641
57,000	58,000	1,227	1,584	1,550	883	656
58,000	59,000	1,256	1,621	1,586	905	672
59,000	60,000	1,285	1,659	1,624	925	688
60,000	62,000	1,329	1,715	1,678	957	711
62,000	64,000	1,387	1,790	1,752	999	743
64,000	66,000	1,446	1,865	1,825	1,041	773
66,000	68,000	1,504	1,941	1,900	1,083	805
68,000	70,000	1,563	2,016	1,972	1,125	835
70,000	72,000	1,621	2,092	2,047	1,166	867
72,000	74,000	1,679	2,166	2,120	1,208	898
74,000	76,000²	1,738	2,241	2,193	1,250	930

¹ For the last tax year of the lease, use the dollar amount for the preceding year.

² If the fair market value of the car is more than $76,000 or less than $15,501, see the document listed for the first year of the lease.

For 1999, Revenue Procedure 99-14 (1999-5 IRB 56), available at www.irs.gov/pub/irs-irbs/irb99-05.pdf.
For 2000, Revenue Procedure 2000-18 (2000-9 IRB 722), available at www.irs.gov/pub/irs-irbs/irb00-09.pdf.
For 2001, Revenue Procedure 2001-19 (2001-9 IRB 732), available at www.irs.gov/pub/irs-irbs/irb01-09.pdf.
For 2002, Revenue Procedure 2002-14 (2002-5 IRB 450), available at www.irs.gov/pub/irs-irbs/irb02-05.pdf.
For 2003, Revenue Procedure 2003-75 (2003-45 IRB 1018), available at www.irs.gov/irb/2003-45_IRB/ar14.html.

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

Fair Market Value		Tax Year of Lease¹
Over	Not Over	1st	2nd	3rd	4th	5th and Later
$17,500	$18,000	$11	$23	$33	$42	48
18,000	18,500	13	26	40	49	56
18,500	19,000	14	31	46	55	65
19,000	19,500	16	35	51	63	73
19,500	20,000	18	39	57	70	81
20,000	20,500	20	43	63	77	89
20,500	21,000	22	47	69	84	97
21,000	21,500	23	51	75	91	106
21,500	22,000	25	55	81	98	114
22,000	23,000	28	61	90	109	126
23,000	24,000	32	69	102	123	142
24,000	25,000	35	77	114	137	159
25,000	26,000	39	85	126	151	176
26,000	27,000	43	93	137	166	192
27,000	28,000	46	101	149	180	209
28,000	29,000	50	109	161	194	225
29,000	30,000	54	116	174	208	242
30,000	31,000	57	125	185	223	257
31,000	32,000	61	133	197	237	274
32,000	33,000	64	141	209	251	291
33,000	34,000	68	149	221	265	307
34,000	35,000	72	157	232	280	323
35,000	36,000	75	165	244	294	340
36,000	37,000	79	173	256	308	357
37,000	38,000	83	181	268	322	373
38,000	39,000	86	189	280	337	389
39,000	40,000	90	197	292	351	405
40,000	41,000	94	204	304	365	423
41,000	42,000	97	213	316	379	438
42,000	43,000	101	221	327	394	455
43,000	44,000	105	228	340	408	471
44,000	45,000	108	237	351	422	488
45,000	46,000	112	245	363	436	504
46,000	47,000	115	253	375	451	520
47,000	48,000	119	261	387	464	538
48,000	49,000	123	269	398	479	554
49,000	50,000	126	277	411	493	570
50,000	51,000	130	285	422	508	586
51,000	52,000	134	292	435	522	603
52,000	53,000	137	301	446	536	619
53,000	54,000	141	309	458	550	636
54,000	55,000	145	316	471	564	652
55,000	56,000	148	325	482	578	669
56,000	57,000	152	333	493	593	685
57,000	58,000	155	341	506	607	701
58,000	59,000	159	349	517	622	718
59,000	60,000	163	357	529	636	734
60,000	62,000	168	369	547	657	759
62,000	64,000	176	384	571	686	792
64,000	66,000	183	401	594	714	825
66,000	68,000	190	417	618	743	857
68,000	70,000	197	433	642	771	890
70,000	72,000	205	448	666	800	923
72,000	74,000	212	465	689	828	956
74,000	76,000	219	481	713	856	990
76,000	78,000	227	496	738	884	1022
78,000	80,000	234	513	760	914	1,055
80,000	85,000	247	540	803	963	1,112
85,000	90,000	265	580	862	1,035	1,194
90,000	95,000	283	621	921	1,105	1,277
95,000	100,000²	301	661	980	1,177	1,359

¹ For the tax year of the lease, use the dollar amount for the preceding year.
² If the fair market value of the lease is more than $100,000, see Revenue Procedure 2004-20 (2004-13 IRB 642), available at www.irs.gov/irb/2004-13_IRB/ar09.html.

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

Fair Market Value		Tax Year of Lease¹
Over	Not Over	1st	2nd	3rd	4th	5th and Later
$15,200	$15,500	$3	$6	$9	$11	$13
15,500	15,800	4	9	13	17	19
15,800	16,100	5	12	18	22	26
16,100	16,400	7	15	22	27	32
16,400	16,700	8	18	27	32	39
16,700	17,000	9	21	32	38	44
17,000	17,500	11	25	38	45	52
17,500	18,000	14	30	45	54	63
18,000	18,500	16	35	52	63	73
18,500	19,000	18	40	60	72	83
19,000	19,500	20	46	67	80	94
19,500	20,000	23	50	75	90	104
20,000	20,500	25	55	82	99	115
20,500	21,000	27	61	89	108	125
21,000	21,500	30	65	97	117	135
21,500	22,000	32	70	105	125	146
22,000	23,000	35	78	116	139	161
23,000	24,000	40	88	131	156	182
24,000	25,000	44	98	146	175	202
25,000	26,000	49	108	161	192	223
26,000	27,000	54	118	175	211	244
27,000	28,000	58	128	191	228	265
28,000	29,000	63	138	205	247	285
29,000	30,000	67	149	220	264	306
30,000	31,000	72	159	234	283	326
31,000	32,000	77	168	250	300	348
32,000	33,000	81	179	265	318	367
33,000	34,000	86	189	279	336	389
34,000	35,000	90	199	295	354	409
35,000	36,000	95	209	309	372	430
36,000	37,000	99	219	325	389	451
37,000	38,000	104	229	339	408	471
38,000	39,000	109	239	354	426	491
39,000	40,000	113	249	370	443	512
40,000	41,000	118	259	384	462	533
41,000	42,000	122	269	400	479	554
42,000	43,000	127	279	414	497	575
43,000	44,000	132	289	429	515	595
44,000	45,000	136	299	444	533	616
45,000	46,000	141	309	459	551	636
46,000	47,000	145	320	473	569	657
47,000	48,000	150	329	489	587	678
48,000	49,000	154	340	504	604	699
49,000	50,000	159	350	518	623	719
50,000	51,000	164	360	533	640	740
51,000	52,000	168	370	548	659	760
52,000	53,000	173	380	563	676	781
53,000	54,000	177	390	578	694	802
54,000	55,000	182	400	593	712	823
55,000	56,000	186	410	609	729	844
56,000	57,000	191	420	623	748	864
57,000	58,000	196	430	638	766	884
58,000	59,000	200	440	653	784	905
59,000	60,000	205	450	668	802	925
60,000	62,000	212	465	691	828	957
62,000	64,000	221	485	721	864	998
64,000	66,000	230	506	750	900	1,039
66,000	68,000	239	526	780	935	1,081
68,000	70,000	248	546	810	971	1,123
70,000	72,000	258	566	839	1,008	1,163
72,000	74,000	267	586	869	1,044	1,204
74,000	76,000	276	606	899	1,079	1,247
76,000	78,000	285	626	930	1,114	1,288
78,000	80,000	294	646	960	1,150	1,329
80,000	85,000	310	682	1,011	1,213	1,402
85,000	90,000	333	732	1,086	1,303	1,504
90,000	95,000	356	782	1,161	1,392	1,608
95,000	100,000²	379	832	1,236	1,481	1,712

¹ For the last tax year of the lease, use the dollar amount for the preceding year.
² If the fair market value of the car is more than $100,000, see Revenue Procedure 2005-13 (2005-12 IRB 759), available at www.irs.gov/irb/2005-12_IRB/ar15.html.

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

Fair Market Value		Tax Year of Lease¹
Over	Not Over	1st	2nd	3rd	4th	5th and Later
$15,200	$15,500	$4	$6	$10	$10	$10
15,500	15,800	6	10	16	18	18
15,800	16,100	8	15	22	25	28
16,100	16,400	9	19	29	33	36
16,400	16,700	11	24	35	40	45
16,700	17,000	13	28	42	48	53
17,000	17,500	16	34	50	58	66
17,500	18,000	19	41	61	71	80
18,000	18,500	23	48	71	84	95
18,500	19,000	26	55	82	96	110
19,000	19,500	29	62	93	109	125
19,500	20,000	32	70	103	122	139
20,000	20,500	36	76	114	135	154
20,500	21,000	39	84	124	148	168
21,000	21,500	42	91	135	160	184
21,500	22,000	45	98	146	173	198
22,000	23,000	50	109	162	192	220
23,000	24,000	57	123	183	218	250
24,000	25,000	63	138	204	243	279
25,000	26,000	70	152	225	269	309
26,000	27,000	76	166	247	294	339
27,000	28,000	83	181	268	319	368
28,000	29,000	90	195	289	345	397
29,000	30,000	96	209	311	371	426
30,000	31,000	103	223	332	397	455
31,000	32,000	109	238	353	422	485
32,000	33,000	116	252	374	448	515
33,000	34,000	122	267	395	473	545
34,000	35,000	129	281	417	498	574
35,000	36,000	135	295	439	523	604
36,000	37,000	142	309	460	549	633
37,000	38,000	148	324	481	575	662
38,000	39,000	155	338	502	601	691
39,000	40,000	161	353	523	626	721
40,000	41,000	168	367	545	651	750
41,000	42,000	175	381	566	677	780
42,000	43,000	181	396	587	702	810
43,000	44,000	188	410	608	728	839
44,000	45,000	194	424	630	753	869
45,000	46,000	201	438	651	779	898
46,000	47,000	207	453	672	805	927
47,000	48,000	214	467	694	830	956
48,000	49,000	220	482	715	855	986
49,000	50,000	227	496	736	881	1,016
50,000	51,000	233	510	758	906	1,045
51,000	52,000	240	525	778	932	1,075
52,000	53,000	246	539	800	958	1,104
53,000	54,000	253	553	821	984	1,133
54,000	55,000	259	568	842	1,009	1,163
55,000	56,000	266	582	864	1,034	1,192
56,000	57,000	273	596	885	1,060	1,221
57,000	58,000	279	611	906	1,085	1,251
58,000	59,000	286	625	927	1,111	1,281
59,000	60,000	292	639	949	1,136	1,311
60,000	62,000	302	661	981	1,174	1,354
62,000	64,000	315	690	1,023	1,225	1,413
64,000	66,000	328	718	1,066	1,276	1,473
66,000	68,000	341	747	1,108	1,328	1,531
68,000	70,000	354	776	1,151	1,378	1,590
70,000	72,000	367	804	1,194	1,429	1,649
72,000	74,000	380	833	1,236	1,481	1,707
74,000	76,000	393	862	1,278	1,532	1,767
76,000	78,000	407	890	1,321	1,583	1,825
78,000	80,000	420	919	1,363	1,634	1,884
80,000	85,000	443	969	1,438	1,723	1,987
85,000	90,000	475	1,041	1,544	1,851	2,135
90,000	95,000	508	1,112	1,651	1,978	2,282
95,000	100,000²	541	1,184	1,757	2,106	2,429

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.

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

Fair Market Value		Tax Year of Lease¹
Over	Not Over	1st	2nd	3rd	4th	5th and Later
$15,000	$15,800	$2	$5	$11	$11	$13
15,800	16,100	4	10	17	19	22
16,100	16,400	6	14	24	28	31
16,400	16,700	9	18	31	35	41
16,700	17,000	11	23	37	43	50
17,000	17,500	13	29	46	54	62
17,500	18,000	17	37	56	68	77
18,000	18,500	20	44	68	81	93
18,500	19,000	24	51	80	94	108
19,000	19,500	27	59	90	108	124
19,500	20,000	30	67	101	121	139
20,000	20,500	34	74	113	134	154
20,500	21,000	37	82	123	148	170
21,000	21,500	41	89	135	161	185
21,500	22,000	44	97	146	174	201
22,000	23,000	49	108	163	194	224
23,000	24,000	56	123	185	221	255
24,000	25,000	63	138	207	248	285
25,000	26,000	70	153	229	275	316
26,000	27,000	77	168	251	302	347
27,000	28,000	83	183	274	328	378
28,000	29,000	90	198	296	355	409
29,000	30,000	97	213	318	382	439
30,000	31,000	104	228	341	408	470
31,000	32,000	111	243	363	435	501
32,000	33,000	118	258	385	461	532
33,000	34,000	125	273	407	488	563
34,000	35,000	131	288	430	515	593
35,000	36,000	138	303	452	542	624
36,000	37,000	145	318	474	568	656
37,000	38,000	152	333	496	595	686
38,000	39,000	159	348	519	621	717
39,000	40,000	166	363	541	648	748
40,000	41,000	172	378	564	674	779
41,000	42,000	179	393	586	701	810
42,000	43,000	186	408	608	728	840
43,000	44,000	193	423	630	755	871
44,000	45,000	200	438	652	782	902
45,000	46,000	207	453	674	809	933
46,000	47,000	213	468	697	835	964
47,000	48,000	220	483	719	862	995
48,000	49,000	227	498	742	888	1,025
49,000	50,000	234	513	764	915	1,056
50,000	51,000	241	528	786	942	1,087
51,000	52,000	278	543	808	969	1,117
52,000	53,000	254	558	831	995	1,148
53,000	54,000	261	573	853	1,022	1,179
54,000	55,000	268	588	875	1,049	1,210
55,000	56,000	275	603	897	1,076	1,241
56,000	57,000	282	618	920	1,102	1,271
57,000	58,000	289	633	942	1,128	1,303
58,000	59,000	296	648	964	1,155	1,334
59,000	60,000	302	663	987	1,182	1,364
60,000	62,000	313	685	1,020	1,222	1,411
62,000	64,000	326	716	1,064	1,276	1,472
64,000	66,000	340	746	1,108	1,329	1,534
66,000	68,000	354	775	1,154	1,382	1,595
68,000	70,000	367	806	1,198	1,435	1,657
70,000	72,000	381	836	1,242	1,489	1,719
72,000	74,000	395	865	1,287	1,543	1,780
74,000	76,000	408	896	1,331	1,596	1,842
76,000	78,000	422	926	1,376	1,649	1,903
78,000	80,000	436	955	1,421	1,703	1,965
80,000	85,000	460	1,008	1,498	1,796	2,074
85,000	90,000	494	1,083	1,610	1,929	2,228
90,000	95,000	528	1,158	1,721	2,063	2,382
95,000	100,000²	562	1,233	1,833	2,196	2,536

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.

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

Fair Market Value		Tax Year of Lease¹
Over	Not Over	1st	2nd	3rd	4th	5th and Later
$18,500	$19,000	$20	$42	$62	$73	$84
19,000	19,500	22	47	71	83	94
19,500	20,000	25	53	78	93	106
20,000	20,500	27	58	87	102	117
20,500	21,000	30	63	95	112	128
21,000	21,500	32	69	103	122	139
21,500	22,000	34	75	111	131	151
22,000	23,000	38	83	123	146	167
23,000	24,000	43	94	139	165	190
24,000	25,000	48	105	155	185	212
25,000	26,000	53	115	172	204	235
26,000	27,000	58	126	188	223	257
27,000	28,000	63	137	204	243	279
28,000	29,000	68	148	220	262	302
29,000	30,000	73	159	236	282	324
30,000	31,000	78	107	252	301	347
31,000	32,000	83	181	268	321	368
32,000	33,000	88	192	284	340	391
33,000	34,000	93	202	301	359	414
34,000	35,000	98	213	317	379	436
35,000	36,000	103	224	333	398	459
36,000	37,000	108	235	349	418	481
37,000	38,000	113	246	365	437	503
38,000	39,000	118	257	381	457	525
39,000	40,000	123	268	397	476	548
40,000	41,000	128	279	413	495	571
41,000	42,000	133	289	430	515	593
42,000	43,000	137	301	446	534	615
43,000	44,000	142	312	462	553	638
44,000	45,000	147	323	478	573	659
45,000	46,000	152	333	495	592	682
46,000	47,000	157	344	511	611	705
47,000	48,000	162	355	527	631	727
48,000	49,000	167	366	543	650	750
49,000	50,000	172	377	559	670	772
50,000	51,000	177	388	575	689	794
51,000	52,000	182	399	591	709	816
52,000	53,000	187	410	607	728	839
53,000	54,000	192	420	624	747	862
54,000	55,000	197	431	640	767	884
55,000	56,000	202	442	657	785	906
56,000	57,000	207	453	673	805	928
57,000	58,000	212	464	689	824	951
58,000	59,000	217	475	705	844	973
59,000	60,000	222	486	721	863	996
60,000	62,000	229	502	746	892	1,029
62,000	64,000	239	524	778	931	1,074
64,000	66,000	249	546	810	970	1,118
66,000	68,000	259	567	843	1,008	1,164
68,000	70,000	269	589	875	1,047	1,209
70,000	72,000	279	611	907	1,086	1,253
72,000	74,000	289	633	939	1,125	1,298
74,000	76,000	299	654	972	1,164	1,342
76,000	78,000	309	676	1,004	1,203	1,387
78,000	80,000	319	698	1,036	1,242	1,432
80,000	85,000	336	736	1,093	1,309	1,511
85,000	90,000	361	791	1,173	1,406	1,623
90,000	95,000	386	845	1,255	1,503	1,734
95,000	100,000²	410	900	1,335	1,600	1,846

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.

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

Fair Market Value		Tax Year of Lease¹
Over	Not Over	1st	2nd	3rd	4th	5th and Later
$18,500	$19,000	$7	$14	$22	$24	$29
19,000	19,500	8	18	27	32	36
19,500	20,000	10	22	33	38	44
20,000	20,500	12	26	38	45	52
20,500	21,000	14	29	44	52	60
21,000	21,500	15	34	49	59	67
21,500	22,000	17	37	55	66	75
22,000	23,000	20	43	63	76	86
23,000	24,000	23	51	74	89	102
24,000	25,000	27	58	86	102	118
25,000	26,000	30	66	97	116	133
26,000	27,000	33	73	109	129	149
27,000	28,000	37	81	119	143	165
28,000	29,000	40	89	130	157	180
29,000	30,000	44	96	142	170	196
30,000	31,000	47	104	153	183	212
31,000	32,000	51	111	165	196	227
32,000	33,000	54	119	176	210	242
33,000	34,000	58	126	187	224	258
34,000	35,000	61	134	198	238	273
35,000	36,000	65	141	210	251	289
36,000	37,000	68	149	221	264	305
37,000	38,000	71	157	232	278	320
38,000	39,000	75	164	243	292	336
39,000	40,000	78	172	254	305	352
40,000	41,000	82	179	266	318	367
41,000	42,000	85	187	277	332	383
42,000	43,000	89	194	289	345	398
43,000	44,000	92	202	300	358	414
44,000	45,000	96	209	311	373	429
45,000	46,000	99	217	322	386	445
46,000	47,000	102	225	333	400	460
47,000	48,000	106	232	345	413	476
48,000	49,000	109	240	356	426	492
49,000	50,000	113	247	368	439	507
50,000	51,000	116	255	379	453	523
51,000	52,000	120	263	389	467	538
52,000	53,000	123	270	401	480	554
53,000	54,000	127	278	412	493	570
54,000	55,000	130	285	424	507	585
55,000	56,000	134	293	434	521	601
56,000	57,000	137	301	445	534	617
57,000	58,000	140	308	457	548	632
58,000	59,000	144	316	468	561	647
59,000	60,000	147	323	480	575	663
60,000	62,000	152	335	496	595	687
62,000	64,000	159	350	519	622	717
64,000	66,000	166	365	542	648	749
66,000	68,000	173	380	564	676	780
68,000	70,000	180	395	587	702	811
70,000	72,000	187	410	609	730	842
72,000	74,000	194	426	631	757	873
74,000	76,000	201	441	654	783	905
76,000	78,000	208	456	676	811	935
78,000	80,000	215	471	699	837	967
80,000	85,000	227	497	739	885	1,021
85,000	90,000	244	535	795	952	1,099
90,000	95,000	261	573	851	1,020	1,177
95,000	100,000²	278	611	907	1,088	1,254

¹ For the tax year of the lease, use the dollar amount for the preceding year.

² If the fair market value of the lease is more than $100,000, see Revenue Procedure 2003-75 (2003-45 IRB 1018), available at www.irs.gov/irb/2003-45_IRB/ar14.html.

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

Fair Market Value		Tax Year of Lease¹
Over	Not Over	1st	2nd	3rd	4th	5th and Later
$18,000	$18,500	$7	$15	$21	$26	$30
18,500	19,000	9	18	28	33	38
19,000	19,500	11	22	34	40	47
19,500	20,000	13	26	39	48	55
20,000	20,500	14	31	45	54	63
20,500	21,000	16	35	51	61	72
21,000	21,500	18	38	58	68	80
21,500	22,000	20	42	63	76	88
22,000	23,000	23	48	72	87	100
23,000	24,000	26	57	83	101	117
24,000	25,000	30	64	96	115	133
25,000	26,000	34	72	108	129	149
26,000	27,000	37	81	119	143	166
27,000	28,000	41	88	132	157	183
28,000	29,000	44	97	143	172	198
29,000	30,000	48	104	155	187	215
30,000	31,000	52	112	167	201	231
31,000	32,000	55	121	178	215	248
32,000	33,000	59	128	191	229	264
33,000	34,000	63	136	203	243	281
34,000	35,000	66	145	214	257	298
35,000	36,000	70	152	227	271	314
36,000	37,000	74	160	238	286	330
37,000	38,000	77	169	249	301	346
38,000	39,000	81	176	262	314	364
39,000	40,000	84	185	273	329	379
40,000	41,000	88	192	286	343	396
41,000	42,000	92	200	298	357	412
42,000	43,000	95	209	309	371	429
43,000	44,000	99	216	322	385	445
44,000	45,000	103	224	333	400	462
45,000	46,000	106	233	345	413	479
46,000	47,000	110	240	357	428	495
47,000	48,000	114	248	369	442	511
48,000	49,000	117	257	380	457	527
49,000	50,000	121	264	393	471	544
50,000	51,000	125	272	404	486	560
51,000	52,000	128	280	417	499	577
52,000	53,000	132	288	428	514	593
53,000	54,000	135	297	440	527	610
54,000	55,000	139	304	452	542	626
55,000	56,000	143	312	464	556	643
56,000	57,000	146	321	475	571	659
57,000	58,000	150	328	488	585	675
58,000	59,000	154	336	499	600	691
59,000	60,000	157	345	511	613	708
60,000	62,000	163	356	529	635	733
62,000	64,000	170	372	553	663	766
64,000	66,000	177	389	576	692	798
66,000	68,000	185	404	600	720	832
68,000	70,000	192	420	624	749	864
70,000	72,000	199	436	648	777	897
72,000	74,000	206	453	671	805	931
74,000	76,000	214	468	695	834	963
76,000	78,000	221	484	719	863	996
78,000	80,000	228	501	742	891	1,029
80,000	85,000	241	528	785	940	1,087
85,000	90,000	259	568	844	1,012	1,168
90,000	95,000	277	609	902	1,084	1,250
95,000	100,000²	296	648	962	1,155	1,333

¹ For the last tax year of the lease, use the dollar amount for the preceding year.
² If the fair market value of the lease is more than $100,000, see Revenue Procedure 2004-20 (2004-13 IRB 642), available at www.irs.gov/irb/2004-13_IRB/ar09.html.

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

Fair Market Value		Tax Year of Lease¹
Over	Not Over	1st	2nd	3rd	4th	5th and Later
$16,700	$17,000	$3	$6	$8	$10	$11
17,000	17,500	4	10	14	17	20
17,500	18,000	7	15	21	26	30
18,000	18,500	9	20	29	35	40
18,500	19,000	11	25	37	43	51
19,000	19,500	14	30	44	52	61
19,500	20,000	16	35	51	62	71
20,000	20,500	18	40	59	71	81
20,500	21,000	20	45	67	79	92
21,000	21,500	23	50	74	88	103
21,500	22,000	25	55	81	98	113
22,000	23,000	28	63	92	111	129
23,000	24,000	33	73	107	129	149
24,000	25,000	38	83	122	147	169
25,000	26,000	42	93	137	165	190
26,000	27,000	47	103	152	183	210
27,000	28,000	51	113	167	201	231
28,000	29,000	56	123	182	218	253
29,000	30,000	60	133	197	237	272
30,000	31,000	65	143	212	254	294
31,000	32,000	70	153	227	272	314
32,000	33,000	74	163	242	290	335
33,000	34,000	79	173	257	308	355
34,000	35,000	83	184	271	326	376
35,000	36,000	88	193	287	344	397
36,000	37,000	93	203	302	361	418
37,000	38,000	97	214	316	380	438
38,000	39,000	102	223	332	397	459
39,000	40,000	106	234	346	415	480
40,000	41,000	111	244	361	433	500
41,000	42,000	115	254	376	451	521
42,000	43,000	120	264	391	469	542
43,000	44,000	125	274	406	487	562
44,000	45,000	129	284	421	505	583
45,000	46,000	134	294	436	523	603
46,000	47,000	138	304	451	541	624
47,000	48,000	143	314	466	558	645
48,000	49,000	148	324	481	576	666
49,000	50,000	152	334	496	594	687
50,000	51,000	157	344	511	612	707
51,000	52,000	161	355	525	630	728
52,000	53,000	166	364	541	648	748
53,000	54,000	170	375	555	666	769
54,000	55,000	175	385	570	684	789
55,000	56,000	180	394	586	701	811
56,000	57,000	184	405	600	720	830
57,000	58,000	189	415	615	737	852
58,000	59,000	193	425	630	755	873
59,000	60,000	198	435	645	773	893
60,000	62,000	205	450	667	800	924
62,000	64,000	214	470	697	836	966
64,000	66,000	223	490	727	872	1,007
66,000	68,000	232	510	757	908	1,048
68,000	70,000	241	531	786	944	1,089
70,000	72,000	251	550	817	979	1,131
72,000	74,000	260	571	846	1,015	1,172
74,000	76,000	269	591	876	1,051	1,213
76,000	78,000	278	611	906	1,087	1,254
78,000	80,000	287	631	936	1,123	1,296
80,000	85,000	303	666	989	1,185	1,368
85,000	90,000	326	717	1,063	1,274	1,472
90,000	95,000	349	767	1,137	1,365	1,575
95,000	100,000²	372	817	1,212	1,454	1,678

¹ For the last year of the lease, use the dollar amount for the preceding year.
² If the fair market value of the car is more than $100,000, see Revenue Procedure 2005-13 (2005-12 IRB 759), available at www.irs.gov/irb/2005-12_IRB/ar15.html.

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

Fair Market Value		Tax Year of Lease¹
Over	Not Over	1st	2nd	3rd	4th	5th and Later
$16,700	$17,000	$4	$8	$12	$14	$16
17,000	17,500	6	14	20	24	29
17,500	18,000	9	21	31	37	43
18,000	18,500	13	28	42	49	58
18,500	19,000	16	36	52	62	72
19,000	19,500	19	43	63	75	87
19,500	20,000	23	50	73	88	102
20,000	20,500	26	57	84	101	116
20,500	21,000	29	64	95	113	131
21,000	21,500	32	72	105	126	146
21,500	22,000	36	78	116	139	161
22,000	23,000	41	89	132	158	183
23,000	24,000	47	104	153	183	213
24,000	25,000	54	118	174	209	242
25,000	26,000	60	132	196	235	271
26,000	27,000	67	146	217	261	300
27,000	28,000	73	161	238	286	330
28,000	29,000	80	175	260	311	359
29,000	30,000	86	190	281	336	389
30,000	31,000	93	204	302	362	418
31,000	32,000	99	219	323	388	447
32,000	33,000	106	233	344	413	478
33,000	34,000	112	247	366	439	506
34,000	35,000	119	261	387	465	536
35,000	36,000	125	276	408	490	566
36,000	37,000	132	290	430	515	595
37,000	38,000	139	304	451	541	624
38,000	39,000	145	319	472	566	654
39,000	40,000	152	333	493	592	684
40,000	41,000	158	347	515	618	712
41,000	42,000	165	362	536	642	743
42,000	43,000	171	376	557	669	772
43,000	44,000	178	390	579	694	801
44,000	45,000	184	405	600	719	831
45,000	46,000	191	419	621	745	860
46,000	47,000	197	434	642	770	890
47,000	48,000	204	448	663	796	919
48,000	49,000	210	462	685	822	948
49,000	50,000	217	476	707	847	977
50,000	51,000	224	490	728	872	1,008
51,000	52,000	230	505	749	898	1,037
52,000	53,000	237	519	770	924	1,066
53,000	54,000	243	534	791	949	1,096
54,000	55,000	250	548	813	974	1,125
55,000	56,000	256	563	833	1,000	1,155
56,000	57,000	263	577	855	1,025	1,184
57,000	58,000	269	591	877	1,051	1,213
58,000	59,000	276	605	898	1,077	1,243
59,000	60,000	282	620	919	1,102	1,272
60,000	62,000	292	641	951	1,141	1,316
62,000	64,000	305	670	994	1,191	1,375
64,000	66,000	318	699	1,036	1,242	1,435
66,000	68,000	331	728	1,078	1,293	1,494
68,000	70,000	344	756	1,121	1,345	1,552
70,000	72,000	358	784	1,164	1,395	1,612
72,000	74,000	371	813	1,206	1,447	1,670
74,000	76,000	384	842	1,249	1,497	1,729
76,000	78,000	397	871	1,291	1,548	1,788
78,000	80,000	410	899	1,334	1,600	1,846
80,000	85,000	433	949	1,409	1,688	1,950
85,000	90,000	465	1,021	1,515	1,816	2,098
90,000	95,000	498	1,093	1,621	1,944	2,244
95,000	100,000²	531	1,164	1,728	2,071	2,392

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.

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

Fair Market Value		Tax Year of Lease¹
Over	Not Over	1st	2nd	3rd	4th	5th and Later
$16,400	$16,700	$2	$4	$8	$10	$11
16,700	17,000	4	9	15	17	21
17,000	17,500	6	15	24	28	33
17,500	18,000	10	22	35	42	48
18,000	18,500	13	30	46	55	64
18,500	19,000	17	37	57	69	79
19,000	19,500	20	45	68	82	94
19,500	20,000	24	52	80	95	109
20,000	20,500	27	60	90	109	125
20,500	21,000	30	67	102	122	141
21,000	21,500	34	75	113	135	156
21,500	22,000	37	82	124	149	171
22,000	23,000	42	94	140	169	194
23,000	24,000	49	109	163	195	225
24,000	25,000	56	123	186	222	256
25,000	26,000	63	138	208	249	286
26,000	27,000	70	153	230	276	317
27,000	28,000	77	168	252	302	349
28,000	29,000	83	184	274	329	379
29,000	30,000	90	199	296	356	410
30,000	31,000	97	214	318	383	440
31,000	32,000	104	228	342	408	472
32,000	33,000	111	243	364	435	503
33,000	34,000	118	258	386	462	534
34,000	35,000	125	273	408	489	564
35,000	36,000	131	289	430	515	595
36,000	37,000	138	304	452	542	626
37,000	38,000	145	318	475	569	657
38,000	39,000	152	333	497	596	688
39,000	40,000	159	348	520	622	718
40,000	41,000	166	363	542	649	749
41,000	42,000	172	379	563	676	780
42,000	43,000	179	397	586	702	811
43,000	44,000	186	409	608	729	842
44,000	45,000	193	423	631	756	872
45,000	46,000	200	438	653	783	903
46,000	47,000	207	453	675	810	934
47,000	48,000	213	469	697	836	965
48,000	49,000	220	484	719	863	996
49,000	50,000	227	499	741	890	1,026
50,000	51,000	234	514	764	916	1,057
51,000	52,000	241	528	787	943	1,088
52,000	53,000	248	543	809	969	1,119
53,000	54,000	254	559	831	996	1,150
54,000	55,000	261	574	853	1,023	1,180
55,000	56,000	268	589	875	1,050	1,211
56,000	57,000	275	604	897	1,076	1,243
57,000	58,000	282	618	920	1,103	1,273
58,000	59,000	289	633	943	1,129	1,304
59,000	60,000	296	648	965	1,156	1,335
60,000	62,000	306	671	998	1,196	1,381
62,000	64,000	319	701	1,043	1,249	1,443
64,000	66,000	333	731	1,087	1,303	1,504
66,000	68,000	347	761	1,131	1,357	1,566
68,000	70,000	361	791	1,176	1,410	1,627
70,000	72,000	374	821	1,221	1,463	1,689
72,000	74,000	388	851	1,265	1,517	1,751
74,000	76,000	402	881	1,309	1,570	1,813
76,000	78,000	415	911	1,354	1,624	1,874
78,000	80,000	429	941	1,399	1,676	1,936
80,000	85,000	453	994	1,476	1,770	2,044
85,000	90,000	487	1,069	1,587	1,904	2,198
90,000	95,000	521	1,144	1,699	2,037	2,352
95,000	100,000²	555	1,219	1,810	2,171	2,506

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.

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

Fair Market Value		Tax Year of Lease¹
Over	Not Over	1st	2nd	3rd	4th	5th and Later
$19,000	$19,500	$17	$37	$54	$65	$73
19,500	20,000	20	42	63	73	85
20,000	20,500	22	48	70	84	96
20,500	21,000	25	53	79	93	107
21,000	21,500	27	59	86	103	118
21,500	22,000	30	64	95	112	130
22,000	23,000	33	72	107	128	146
23,000	24,000	38	83	123	147	168
24,000	25,000	43	94	139	166	191
25,000	26,000	48	105	155	186	213
26,000	27,000	53	116	171	205	236
27,000	28,000	58	127	187	225	258
28,000	29,000	63	138	204	243	280
29,000	30,000	68	148	221	263	302
30,000	31,000	73	159	237	282	325
31,000	32,000	78	170	253	301	348
32,000	33,000	83	181	269	321	370
33,000	34,000	88	192	285	340	393
34,000	35,000	93	203	301	360	414
35,000	36,000	98	214	317	379	437
36,000	37,000	103	225	333	399	459
37,000	38,000	108	235	350	418	482
38,000	39,000	113	246	366	437	505
39,000	40,000	118	257	382	457	526
40,000	41,000	123	268	398	476	549
41,000	42,000	128	279	414	496	571
42,000	43,000	133	290	430	515	594
43,000	44,000	137	301	447	534	616
44,000	45,000	142	312	463	553	639
45,000	46,000	147	323	479	573	661
46,000	47,000	152	334	495	592	684
47,000	48,000	157	345	511	612	705
48,000	49,000	162	356	527	631	728
49,000	50,000	167	366	544	651	750
50,000	51,000	172	377	560	670	773
51,000	52,000	177	388	576	689	796
52,000	53,000	182	399	592	709	817
53,000	54,000	187	410	608	728	840
54,000	55,000	192	421	624	748	862
55,000	56,000	197	432	640	767	885
56,000	57,000	202	443	656	787	907
57,000	58,000	207	453	673	806	929
58,000	59,000	212	464	689	825	952
59,000	60,000	217	475	705	845	974
60,000	62,000	224	492	729	874	1,008
62,000	64,000	234	513	762	913	1,052
64,000	66,000	244	535	794	951	1,098
66,000	68,000	254	557	826	990	1,142
68,000	70,000	264	579	858	1,029	1,187
70,000	72,000	274	600	892	1,067	1,232
72,000	74,000	284	622	924	1,106	1,276
74,000	76,000	294	644	956	1,145	1,321
76,000	78,000	304	666	988	1,184	1,366
78,000	80,000	314	687	1,021	1,222	1,411
80,000	85,000	331	726	1,077	1,290	1,489
85,000	90,000	356	780	1,158	1,387	1,601
90,000	95,000	381	835	1,238	1,484	1,713
95,000	100,000²	405	889	1,320	1,581	1,825

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.

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

		Tax Year of Lease¹
Fair Market Value		For Lease Term Beginning in 1999	For Lease Term Beginning in 2000	For Lease Term Beginning in 2001	For Lease Term Beginning in 2002	For Lease Term Beginning in 2003
Over	Not Over	5th and Later	5th and Later	5th and Later	5th and Later	5th and Later
$46,000	$47,000	$0	$0	$0	$12	$0
47,000	48,000	30	36	46	33	0
48,000	49,000	59	66	83	54	0
49,000	50,000	88	95	119	74	0
50,000	51,000	118	124	157	96	0
51,000	52,000	147	153	193	117	0
52,000	53,000	177	183	230	138	0
53,000	54,000	205	211	266	159	124
54,000	55,000	253	240	304	180	140
55,000	56,000	264	270	340	201	156
56,000	57,000	292	299	377	222	171
57,000	58,000	322	328	414	242	187
58,000	59,000	351	357	451	264	203
59,000	60,000	380	387	487	284	218
60,000	62,000	424	430	543	316	241
62,000	64,000	483	489	616	358	273
64,000	66,000	541	547	690	400	304
66,000	68,000	600	606	763	442	334
68,000	70,000	658	664	837	484	366
70,000	72,000	716	723	910	525	397
72,000	74,000	775	781	984	567	428
74,000	76,000	833	838	1,057	609	460
76,000	78,000	891	897	1,131	652	491
78,000	80,000	949	955	1,204	693	521
80,000	85,000	1,052	1,058	1,332	767	576
85,000	90,000	1,198	1,204	1,517	871	655
90,000	95,000	1,343	1,350	1,701	976	732
95,000	100,000²	1,489	1,495	1,885	1,081	810

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.

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

Fair Market Value		Tax Year of Lease¹
Over	Not Over	1st	2nd	3rd	4th	5th and Later
$53,000	$54,000	$33	$72	$106	$127	$147
54,000	55,000	37	79	118	142	164
55,000	56,000	40	88	130	155	180
56,000	57,000	44	96	141	170	197
57,000	58,000	48	103	154	184	213
58,000	59,000	51	112	165	199	229
59,000	60,000	55	120	177	213	245
60,000	62,000	60	132	195	234	270
62,000	64,000	68	147	219	263	303
64,000	66,000	75	164	242	291	336
66,000	68,000	82	180	266	320	369
68,000	70,000	90	195	290	348	402
70,000	72,000	97	211	314	377	435
72,000	74,000	104	228	337	405	468
74,000	76,000	111	244	361	434	500
76,000	78,000	119	259	385	462	534
78,000	80,000	126	275	409	491	566
80,000	85,000	139	303	451	540	624
85,000	90,000	157	343	510	612	706
90,000	95,000	175	384	569	682	788
95,000	100,000³	193	424	628	754	870

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

Fair Market Value		Tax Year of Lease¹
Over	Not Over	1st	2nd	3rd	4th	5th and Later
$45,000	$46,000	$5	$11	$18	$21	$25
46,000	47,000	10	21	33	39	45
47,000	48,000	14	31	48	57	66
48,000	49,000	19	41	63	75	86
49,000	50,000	23	52	77	93	107
50,000	51,000	28	61	93	111	127
51,000	52,000	33	71	108	129	148
52,000	53,000	37	82	122	147	169
53,000	54,000	42	92	137	164	190
54,000	55,000	46	102	152	183	210
55,000	56,000	51	112	167	200	231
56,000	57,000	55	122	182	218	252
57,000	58,000	60	132	197	236	272
58,000	59,000	65	142	212	254	293
59,000	60,000	69	152	227	272	314
60,000	62,000	76	167	250	298	345
62,000	64,000	85	187	280	334	386
64,000	66,000	94	208	309	370	427
66,000	68,000	104	227	339	406	469
68,000	70,000	113	247	369	442	510
70,000	72,000	122	268	398	478	551
72,000	74,000	131	288	428	514	593
74,000	76,000	140	308	458	550	634
76,000	78,000	149	328	489	585	675
78,000	80,000	159	348	518	621	717
80,000	85,000	175	383	571	683	789
85,000	90,000	197	434	645	773	892
90,000	95,000	220	484	720	863	995
95,000	100,000²	243	534	795	952	1,099

¹ For the last tax year of the lease, use the dollar amount for the preceding year.

² If the fair market value of the car is more than $100,000, see Revenue Procedure 2004-20 (2004-13 IRB 642), available at www.irs.gov/irb/2004-13_IRB/ar09.html.

³ If the fair market value of the car is more than $100,000, see Revenue Procedure 2005-13 (2005-12 IRB 759), available at www.irs.gov/irb/2005-12_IRB/ar15.html.

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

Fair Market Value		Tax Year of Lease¹
Over	Not Over	1st	2nd	3rd	4th	5th and Later
$45,000	$46,000	$4	$8	$11	$12	$12
46,000	47,000	10	22	33	37	42
47,000	48,000	17	36	54	63	72
48,000	49,000	24	51	74	89	101
49,000	50,000	30	65	96	114	131
50,000	51,000	37	79	118	139	160
51,000	52,000	43	94	139	165	189
52,000	53,000	50	108	160	190	219
53,000	54,000	56	123	181	216	248
54,000	55,000	63	137	202	242	277
55,000	56,000	69	151	224	267	307
56,000	57,000	76	165	245	293	337
57,000	58,000	82	180	266	318	367
58,000	59,000	89	194	288	343	396
59,000	60,000	95	209	309	369	425
60,000	62,000	105	230	341	407	470
62,000	64,000	118	259	383	459	528
64,000	66,000	131	288	425	510	587
66,000	68,000	144	316	469	560	646
68,000	70,000	158	345	510	612	705
70,000	72,000	171	373	554	662	764
72,000	74,000	184	402	596	713	823
74,000	76,000	197	431	638	765	881
76,000	78,000	210	459	682	815	940
78,000	80,000	223	488	724	866	1,000
80,000	85,000	246	538	798	956	1,103
85,000	90,000	278	610	905	1,083	1,250
90,000	95,000	311	682	1,011	1,211	1,397
95,000	100,000²	344	753	1,118	1,338	1,544

¹ For the last tax year of the lease, use the dollar amount for the preceding year.

² If the fair market value of the car is more than $100,000, see Revenue Procedure 2006-18 (2006-12 IRB 645), available at www.irs.gov/irb/2006-12_IRB/ar11.html.

More Online Publications