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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