For use in preparing 2011 Returns
Table of Contents
- Publication 463 - Introductory Material
- 1. Travel
- 2. Entertainment
- 3.
Gifts
- 4. Transportation
- 5. Recordkeeping
- 6. How To Report
- 7. How To Get Tax Help
- Publication 463 - Additional Material
- Index
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.)
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. |
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. |
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. |
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. |
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. |
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. |
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. |
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. |
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. |
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. |
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. |
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. |
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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