Publication 463 (2011), Travel, Entertainment, Gift, and Car Expenses

For use in preparing 2011 Returns

Table of Contents

Appendices

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.)

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

    Tax Year of Lease1
Fair Market Value For Lease Term Beginning in 2002 For Lease Term Beginning in 2003 For Lease Term Beginning in 2004 For Lease Term Beginning in 2005 For Lease Term Beginning in 2006
Over Not Over 5th and Later 5th and Later 5th and Later 5th and Later 5th and Later
$15,200 $15,500 $ 0 $ 0 $ 0 $13 $10
15,500 15,800 6 0 0 19 18
15,800 16,100 13 0 0 26 28
16,100 16,400 19 0 0 32 36
16,400 16,700 26 0 0 39 45
16,700 17,000 31 0 0 44 53
17,000 17,500 40 0 0 52 66
17,500 18,000 50 0 48 63 80
18,000 18,500 61 45 56 73 95
18,500 19,000 72 53 65 83 110
19,000 19,500 82 61 73 94 125
19,500 20,000 93 69 81 104 139
20,000 20,500 103 77 89 115 154
20,500 21,000 114 85 97 125 168
21,000 21,500 123 92 106 135 184
21,500 22,000 134 100 114 146 198
22,000 23,000 150 111 126 161 220
23,000 24,000 171 127 142 182 250
24,000 25,000 192 143 159 202 279
25,000 26,000 213 158 176 223 309
26,000 27,000 234 174 192 244 339
27,000 28,000 255 189 209 265 368
28,000 29,000 276 204 225 285 397
29,000 30,000 296 221 242 306 426
30,000 31,000 318 236 257 326 455
31,000 32,000 338 251 274 348 485
32,000 33,000 360 267 291 367 515
33,000 34,000 381 283 307 389 545
34,000 35,000 402 298 323 409 574
35,000 36,000 422 314 340 430 604
36,000 37,000 443 330 357 451 633
37,000 38,000 464 346 373 471 662
38,000 39,000 485 361 389 491 691
39,000 40,000 506 376 405 512 721
40,000 41,000 527 391 423 533 750
41,000 42,000 549 407 438 554 780
42,000 43,000 570 423 455 575 810
43,000 44,000 590 438 471 595 839
44,000 45,000 611 454 488 616 869
45,000 46,000 632 470 504 636 898
46,000 47,000 653 486 520 657 927
47,000 48,000 674 501 538 678 956
48,000 49,000 695 516 554 699 986
49,000 50,000 717 532 570 719 1,016
50,000 51,000 737 548 586 740 1,045
51,000 52,000 758 563 603 760 1,075
52,000 53,000 779 578 619 781 1,104
53,000 54,000 800 594 636 802 1,133
54,000 55,000 821 610 652 823 1,163
55,000 56,000 842 626 669 844 1,192
56,000 57,000 863 641 685 864 1,221
57,000 58,000 883 656 701 884 1,251
58,000 59,000 905 672 718 905 1,281
59,000 60,000 925 688 734 925 1,311
60,000 62,000 957 711 759 957 1,354
62,000 64,000 999 743 792 998 1,413
64,000 66,000 1,041 773 825 1,039 1,473
66,000 68,000 1,083 805 857 1,081 1,531
68,000 70,000 1,125 835 890 1,123 1,590
70,000 72,000 1,166 867 923 1,163 1,649
72,000 74,000 1,208 898 956 1,204 1,707
74,000 76,0002 1,250 930 990 1,247 1,767
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.
 

Appendix A-2. 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-3. 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 A-4. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2009

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$18,500 $19,000 $9 $19 $28 $34 $38
19,000 19,500 10 21 32 38 43
19,500 20,000 11 24 36 42 48
20,000 20,500 12 27 39 46 54
20,500 21,000 13 29 43 51 58
21,000 21,500 15 31 47 55 64
21,500 22,000 16 34 50 60 68
22,000 23,000 17 38 56 66 76
23,000 24,000 20 42 64 75 86
24,000 25,000 22 47 71 84 96
25,000 26,000 24 52 78 93 107
26,000 27,000 26 58 85 101 117
27,000 28,000 29 62 93 110 127
28,000 29,000 31 67 100 119 138
29,000 30,000 33 72 108 128 147
30,000 31,000 35 77 115 137 157
31,000 32,000 38 82 122 146 167
32,000 33,000 40 87 129 155 178
33,000 34,000 42 92 137 163 188
34,000 35,000 44 97 144 172 199
35,000 36,000 47 102 151 181 208
36,000 37,000 49 107 159 189 219
37,000 38,000 51 112 166 199 228
38,000 39,000 53 117 173 208 239
39,000 40,000 56 122 180 216 250
40,000 41,000 58 127 188 225 259
41,000 42,000 60 132 195 234 269
42,000 43,000 62 137 203 242 280
43,000 44,000 65 141 210 252 290
44,000 45,000 67 146 218 260 300
45,000 46,000 69 151 225 269 311
46,000 47,000 71 157 232 278 320
47,000 48,000 74 161 240 286 331
48,000 49,000 76 166 247 296 340
49,000 50,000 78 171 255 304 351
50,000 51,000 80 176 262 313 361
51,000 52,000 83 181 269 322 371
52,000 53,000 85 186 276 331 381
53,000 54,000 87 191 284 339 392
54,000 55,000 89 196 291 349 401
55,000 56,000 92 201 298 357 412
56,000 57,000 94 206 306 365 423
57,000 58,000 96 211 313 375 432
58,000 59,000 98 216 320 384 442
59,000 60,000 101 221 327 393 452
60,000 62,000 104 228 339 406 467
62,000 64,000 109 238 353 424 488
64,000 66,000 113 248 368 441 509
66,000 68,000 118 258 382 459 529
68,000 70,000 122 268 397 476 550
70,000 72,000 127 277 413 493 570
72,000 74,000 131 288 427 511 590
74,000 76,000 136 297 442 529 610
76,000 78,000 140 307 457 546 631
78,000 80,000 145 317 471 564 651
80,000 85,000 152 335 497 595 686
85,000 90,000 164 359 534 639 737
90,000 95,000 175 384 570 683 789
95,000 100,0002 186 409 607 727 839
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.

Appendix A-5. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2010

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$18,500 $19,000 $7 $15 $22 $26 $31
19,000 19,500 8 17 25 30 35
19,500 20,000 9 19 29 34 39
20,000 20,500 10 21 32 38 44
20,500 21,000 11 23 35 42 48
21,000 21,500 12 26 38 45 53
21,500 22,000 13 28 41 50 57
22,000 23,000 14 31 46 56 63
23,000 24,000 16 36 52 63 73
24,000 25,000 18 40 59 71 81
25,000 26,000 20 44 66 78 90
26,000 27,000 22 49 71 86 100
27,000 28,000 24 53 78 94 108
28,000 29,000 26 57 85 101 118
29,000 30,000 28 61 92 109 126
30,000 31,000 30 66 97 117 135
31,000 32,000 32 70 104 125 144
32,000 33,000 34 74 111 132 153
33,000 34,000 36 79 117 140 161
34,000 35,000 38 83 123 148 171
35,000 36,000 40 87 130 156 179
36,000 37,000 42 92 136 163 188
37,000 38,000 44 96 143 170 198
38,000 39,000 46 100 149 179 206
39,000 40,000 48 105 155 186 215
40,000 41,000 50 109 162 194 224
41,000 42,000 52 113 169 201 233
42,000 43,000 54 118 174 210 241
43,000 44,000 56 122 181 217 251
44,000 45,000 58 126 188 225 259
45,000 46,000 60 131 194 232 269
46,000 47,000 61 135 201 240 277
47,000 48,000 63 140 207 248 286
48,000 49,000 65 144 213 256 295
49,000 50,000 67 148 220 263 304
50,000 51,000 69 153 226 271 313
51,000 52,000 71 157 232 279 322
52,000 53,000 73 161 239 287 331
53,000 54,000 75 166 245 294 340
54,000 55,000 77 170 252 302 348
55,000 56,000 79 174 258 310 358
56,000 57,000 81 178 265 318 366
57,000 58,000 83 183 271 325 375
58,000 59,000 85 187 278 333 384
59,000 60,000 87 191 284 341 393
60,000 62,000 90 198 294 352 406
62,000 64,000 94 207 306 368 424
64,000 66,000 98 215 320 382 443
66,000 68,000 102 224 332 398 460
68,000 70,000 106 232 346 413 478
70,000 72,000 110 241 358 429 496
72,000 74,000 114 250 371 444 513
74,000 76,000 118 258 384 460 531
76,000 78,000 122 267 396 476 549
78,000 80,000 126 276 409 491 566
80,000 85,000 132 291 432 518 598
85,000 90,000 142 313 464 556 643
90,000 95,000 152 334 497 594 687
95,000 100,0002 162 356 528 634 731
             
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.

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

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$18,500 $19,000 $3 $8 $11 $13 $16
19,000 19,500 4 9 13 15 18
19,500 20,000 4 10 15 17 20
20,000 20,500 5 11 16 19 23
20,500 21,000 5 12 18 21 25
21,000 21,500 6 13 19 24 26
21,500 22,000 6 14 21 26 29
22,000 23,000 7 16 23 29 32
23,000 24,000 8 18 27 32 37
24,000 25,000 9 20 30 36 42
25,000 26,000 10 23 33 40 46
26,000 27,000 11 25 36 44 51
27,000 28,000 12 27 40 48 55
28,000 29,000 13 29 43 52 60
29,000 30,000 14 31 47 55 65
30,000 31,000 15 34 49 60 69
31,000 32,000 16 36 53 63 73
32,000 33,000 17 38 56 68 77
33,000 34,000 18 40 60 71 82
34,000 35,000 19 42 63 75 87
35,000 36,000 20 45 66 79 91
36,000 37,000 21 47 69 83 96
37,000 38,000 22 49 73 87 100
38,000 39,000 23 51 76 91 105
39,000 40,000 24 53 80 94 110
40,000 41,000 25 56 82 99 114
41,000 42,000 26 58 86 102 119
42,000 43,000 27 60 89 107 123
43,000 44,000 28 62 93 110 128
44,000 45,000 29 64 96 114 133
45,000 46,000 30 67 98 119 137
46,000 47,000 31 69 102 122 141
47,000 48,000 32 71 105 127 145
48,000 49,000 33 73 109 130 150
49,000 50,000 34 76 111 134 155
50,000 51,000 35 78 115 138 159
51,000 52,000 36 80 118 142 164
52,000 53,000 37 82 122 146 168
53,000 54,000 38 84 125 150 173
54,000 55,000 39 87 128 153 178
55,000 56,000 40 89 131 158 182
56,000 57,000 41 91 135 161 187
57,000 58,000 42 93 138 166 191
58,000 59,000 43 95 142 169 196
59,000 60,000 44 98 144 174 200
60,000 62,000 46 101 149 179 207
62,000 64,000 48 105 156 187 216
64,000 66,000 50 109 163 195 225
66,000 68,000 52 114 169 203 234
68,000 70,000 54 118 176 211 243
70,000 72,000 56 123 182 218 253
72,000 74,000 58 127 189 226 262
74,000 76,000 60 132 195 234 270
76,000 78,000 62 136 202 242 279
78,000 80,000 64 140 209 250 288
80,000 85,000 67 148 220 264 304
85,000 90,000 72 159 237 283 327
90,000 95,000 77 170 253 303 350
95,000 100,0002 82 181 269 323 372
             
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.

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

    Tax Year of Lease1
Fair Market Value For Lease Term Beginning in 2002 For Lease Term Beginning in 2003 For Lease Term Beginning in 2004 For Lease Term Beginning in 2005 For Lease Term Beginning in 2006
Over Not Over 5th and Later 5th and Later 5th and Later 5th and Later 5th and Later
$15,500 $15,800 $ 6 $ 0 $ 0 $ 0 $ 0
15,800 16,100 13 0 0 0 0
16,100 16,400 19 0 0 0 0
16,400 16,700 26 0 0 0 0
16,700 17,000 31 0 0 11 16
17,000 17,500 40 0 0 20 29
17,500 18,000 50 0 0 30 43
18,000 18,500 61 0 30 40 58
18,500 19,000 72 29 38 51 72
19,000 19,500 82 36 47 61 87
19,500 20,000 93 44 55 71 102
20,000 20,500 103 52 63 81 116
20,500 21,000 114 60 72 92 131
21,000 21,500 123 67 80 103 146
21,500 22,000 134 75 88 113 161
22,000 23,000 150 86 100 129 183
23,000 24,000 171 102 117 149 213
24,000 25,000 192 118 133 169 242
25,000 26,000 213 133 149 190 271
26,000 27,000 234 149 166 210 300
27,000 28,000 255 165 183 231 330
28,000 29,000 276 180 198 253 359
29,000 30,000 296 196 215 272 389
30,000 31,000 318 212 231 294 418
31,000 32,000 338 227 248 314 447
32,000 33,000 360 242 264 335 478
33,000 34,000 381 258 281 355 506
34,000 35,000 402 273 298 376 536
35,000 36,000 422 289 314 397 566
36,000 37,000 443 305 330 418 595
37,000 38,000 464 320 346 438 624
38,000 39,000 485 336 364 459 654
39,000 40,000 506 352 379 480 684
40,000 41,000 527 367 396 500 712
41,000 42,000 549 383 412 521 743
42,000 43,000 570 398 429 542 772
43,000 44,000 590 414 445 562 801
44,000 45,000 611 429 462 583 831
45,000 46,000 632 445 479 603 860
46,000 47,000 653 460 495 624 890
47,000 48,000 674 476 511 645 919
48,000 49,000 695 492 527 666 948
49,000 50,000 717 507 544 687 977
50,000 51,000 737 523 560 707 1,008
51,000 52,000 758 538 577 728 1,037
52,000 53,000 779 554 593 748 1,066
53,000 54,000 800 570 610 769 1,096
54,000 55,000 821 585 626 789 1,125
55,000 56,000 842 601 643 811 1,155
56,000 57,000 863 617 659 830 1,184
57,000 58,000 883 632 675 852 1,213
58,000 59,000 905 647 691 873 1,243
59,000 60,000 925 663 708 893 1,272
60,000 62,000 957 687 733 924 1,316
62,000 64,000 999 717 766 966 1,375
64,000 66,000 1,041 749 798 1,007 1,435
66,000 68,000 1,083 780 832 1,048 1,494
68,000 70,000 1,125 811 864 1,089 1,552
70,000 72,000 1,166 842 897 1,131 1,612
72,000 74,000 1,208 873 931 1,172 1,670
74,000 76,0002 1,250 905 963 1,213 1,729
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.
 

Appendix B-2. 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-3. 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 B-4 Inclusion Amounts for Trucks and Vans First Leased in 2009

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$18,500 $19,000 $8 $17 $25 $30 $35
19,000 19,500 9 19 29 35 40
19,500 20,000 10 22 33 38 45
20,000 20,500 11 25 36 43 50
20,500 21,000 12 27 40 48 55
21,000 21,500 13 30 43 52 60
21,500 22,000 15 32 47 56 66
22,000 23,000 16 36 52 64 72
23,000 24,000 18 41 60 72 83
24,000 25,000 21 45 68 81 93
25,000 26,000 23 50 75 90 103
26,000 27,000 25 56 82 98 114
27,000 28,000 27 61 89 107 124
28,000 29,000 30 65 97 116 134
29,000 30,000 32 70 104 125 144
30,000 31,000 34 75 112 134 154
31,000 32,000 36 80 119 143 164
32,000 33,000 39 85 126 151 175
33,000 34,000 41 90 134 160 184
34,000 35,000 43 95 141 169 195
35,000 36,000 45 100 148 178 205
36,000 37,000 48 105 155 187 215
37,000 38,000 50 110 163 195 226
38,000 39,000 52 115 170 204 236
39,000 40,000 55 120 177 213 246
40,000 41,000 57 125 185 221 256
41,000 42,000 59 130 192 231 266
42,000 43,000 61 135 199 240 276
43,000 44,000 64 139 207 249 286
44,000 45,000 66 144 215 257 296
45,000 46,000 68 149 222 266 307
46,000 47,000 70 155 229 274 317
47,000 48,000 73 159 237 283 327
48,000 49,000 75 164 244 292 338
49,000 50,000 77 169 251 301 348
50,000 51,000 79 174 259 310 357
51,000 52,000 82 179 266 318 368
52,000 53,000 84 184 273 328 378
53,000 54,000 86 189 281 336 388
54,000 55,000 88 194 288 345 399
55,000 56,000 91 199 295 354 408
56,000 57,000 93 204 302 363 419
57,000 58,000 95 209 310 371 429
58,000 59,000 97 214 317 381 439
59,000 60,000 100 219 324 389 450
60,000 62,000 103 226 336 402 465
62,000 64,000 107 236 351 420 485
64,000 66,000 112 246 365 438 505
66,000 68,000 116 256 380 455 526
68,000 70,000 121 266 394 473 546
70,000 72,000 125 276 409 491 566
72,000 74,000 130 286 423 509 586
74,000 76,000 134 296 438 526 607
76,000 78,000 139 305 454 543 627
78,000 80,000 143 316 467 561 648
80,000 85,000 151 333 493 592 684
85,000 90,000 163 357 531 635 735
90,000 95,000 174 382 567 680 785
95,000 100,0002 185 407 604 724 836
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.

Appendix B-5. Inclusion Amounts for Trucks and Vans First Leased in 2010

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$19,000 $19,500 $7 $15 $21 $26 $29
19,500 20,000 8 17 25 29 34
20,000 20,500 9 19 28 33 38
20,500 21,000 10 21 31 37 43
21,000 21,500 11 23 35 41 47
21,500 22,000 12 25 38 45 51
22,000 23,000 13 29 42 51 58
23,000 24,000 15 33 49 58 67
24,000 25,000 17 37 56 66 76
25,000 26,000 19 42 62 73 85
26,000 27,000 21 46 68 82 93
27,000 28,000 23 50 75 89 103
28,000 29,000 25 55 81 97 111
29,000 30,000 27 59 88 104 121
30,000 31,000 29 63 94 113 129
31,000 32,000 31 68 100 120 138
32,000 33,000 33 72 107 127 148
33,000 34,000 35 76 114 135 156
34,000 35,000 37 81 119 143 165
35,000 36,000 39 85 126 151 174
36,000 37,000 41 89 133 158 183
37,000 38,000 43 94 139 166 191
38,000 39,000 45 98 145 174 201
39,000 40,000 47 102 152 182 209
40,000 41,000 49 106 159 189 218
41,000 42,000 51 111 164 198 227
42,000 43,000 53 115 171 205 236
43,000 44,000 55 119 178 213 245
44,000 45,000 57 124 184 220 254
45,000 46,000 59 128 190 228 263
46,000 47,000 60 133 197 235 272
47,000 48,000 62 137 203 244 280
48,000 49,000 64 142 209 251 290
49,000 50,000 66 146 216 259 298
50,000 51,000 68 150 223 266 308
51,000 52,000 70 154 229 275 316
52,000 53,000 72 159 235 282 325
53,000 54,000 74 163 242 290 334
54,000 55,000 76 167 249 297 343
55,000 56,000 78 172 254 305 352
56,000 57,000 80 176 261 313 361
57,000 58,000 82 180 268 320 370
58,000 59,000 84 185 274 328 378
59,000 60,000 86 189 280 336 388
60,000 62,000 89 195 291 347 401
62,000 64,000 93 204 303 363 418
64,000 66,000 97 213 315 379 436
66,000 68,000 101 221 329 394 454
68,000 70,000 105 230 341 410 472
70,000 72,000 109 239 354 424 490
72,000 74,000 113 247 367 440 508
74,000 76,000 117 256 380 455 526
76,000 78,000 121 264 393 471 543
78,000 80,000 125 273 406 486 561
80,000 85,000 131 289 428 513 592
85,000 90,000 141 310 461 552 636
90,000 95,000 151 332 492 591 681
95,000 100,0002 161 353 525 629 726
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.

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

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$19,000 $19,500 $3 $7 $9 $12 $13
19,500 20,000 3 8 11 14 15
20,000 20,500 4 9 13 15 18
20,500 21,000 4 10 15 17 20
21,000 21,500 5 11 16 20 22
21,500 22,000 5 12 18 22 24
22,000 23,000 6 14 20 24 29
23,000 24,000 7 16 24 28 32
24,000 25,000 8 18 27 32 37
25,000 26,000 9 20 31 36 41
26,000 27,000 10 23 33 40 46
27,000 28,000 11 25 37 43 51
28,000 29,000 12 27 40 48 55
29,000 30,000 13 29 43 52 60
30,000 31,000 14 31 47 56 64
31,000 32,000 15 34 49 60 69
32,000 33,000 16 36 53 63 74
33,000 34,000 17 38 56 68 78
34,000 35,000 18 40 60 71 83
35,000 36,000 19 43 62 76 87
36,000 37,000 20 45 66 79 92
37,000 38,000 21 47 69 83 97
38,000 39,000 22 49 73 87 101
39,000 40,000 23 51 76 91 105
40,000 41,000 24 54 79 95 109
41,000 42,000 25 56 82 99 114
42,000 43,000 26 58 86 103 118
43,000 44,000 27 60 89 107 123
44,000 45,000 28 62 93 110 128
45,000 46,000 29 65 95 115 132
46,000 47,000 30 67 99 118 137
47,000 48,000 31 69 102 123 141
48,000 49,000 32 71 106 126 146
49,000 50,000 33 73 109 130 151
50,000 51,000 34 76 112 134 155
51,000 52,000 35 78 115 138 160
52,000 53,000 36 80 118 143 164
53,000 54,000 37 82 122 146 169
54,000 55,000 38 84 125 150 173
55,000 56,000 39 87 128 154 177
56,000 57,000 40 89 131 158 182
57,000 58,000 41 91 135 162 186
58,000 59,000 42 93 138 166 191
59,000 60,000 43 95 142 169 196
60,000 62,000 45 99 146 175 203
62,000 64,000 47 103 153 183 212
64,000 66,000 49 107 160 191 221
66,000 68,000 51 112 166 199 229
68,000 70,000 53 116 173 206 239
70,000 72,000 55 121 179 214 248
72,000 74,000 57 125 186 222 257
74,000 76,000 59 129 192 231 266
76,000 78,000 61 134 198 239 275
78,000 80,000 63 138 205 246 285
80,000 85,000 66 146 217 260 300
85,000 90,000 71 157 233 280 322
90,000 95,000 76 168 250 299 345
95,000 100,0002 81 179 266 319 368
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.

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

    Tax Year of Lease1
Fair Market Value For Lease Term Beginning in 2002 For Lease Term Beginning in 2003 For Lease Term Beginning in 2004 For Lease Term Beginning in 2005 For Lease Term Beginning in 2006
Over Not Over 5th and Later 5th and Later 5th and Later 5th and Later 5th and Later
$45,000 $46,000 $0 $0 $0 $25 $12
46,000 47,000 12 0 0 45 42
47,000 48,000 33 0 0 66 72
48,000 49,000 54 0 0 86 101
49,000 50,000 74 0 0 107 131
50,000 51,000 96 0 0 127 160
51,000 52,000 117 0 0 148 189
52,000 53,000 138 0 0 169 219
53,000 54,000 159 124 147 190 248
54,000 55,000 180 140 164 210 277
55,000 56,000 201 156 180 231 307
56,000 57,000 222 171 197 252 337
57,000 58,000 242 187 213 272 367
58,000 59,000 264 203 229 293 396
59,000 60,000 284 218 245 314 425
60,000 62,000 316 241 270 345 470
62,000 64,000 358 273 303 386 528
64,000 66,000 400 304 336 427 587
66,000 68,000 442 334 369 469 646
68,000 70,000 484 366 402 510 705
70,000 72,000 525 397 435 551 764
72,000 74,000 567 428 468 593 823
74,000 76,000 609 460 500 634 881
76,000 78,000 652 491 534 675 940
78,000 80,000 693 521 566 717 1,000
80,000 85,000 767 576 624 789 1,103
85,000 90,000 871 655 706 892 1,250
90,000 95,000 976 732 788 995 1,397
95,000 100,0002 1,081 810 870 1,099 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 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.

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