IRS Logo

Publication 463 - Additional Material


Table of Contents

Appendices

Appendices A-1 through A-5 show the lease inclusion amounts that you may need to report if you leased a car (other than a truck or van, or an electric car) for 30 days or more. The tables are numbered.

Appendices B-1 through B-5 show the lease inclusion amounts that you may need to report if you leased a truck or van.

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

Appendix A-1. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2012

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$18,500 $19,000 $2 $4 $5 $6 $8
19,000 19,500 2 4 7 7 9
19,500 20,000 2 5 8 8 10
20,000 20,500 3 5 9 10 11
20,500 21,000 3 6 9 12 12
21,000 21,500 3 7 10 12 14
21,500 22,000 3 8 11 13 16
22,000 23,000 4 8 13 15 17
23,000 24,000 4 10 15 17 20
24,000 25,000 5 11 17 19 23
25,000 26,000 6 12 19 21 26
26,000 27,000 6 14 20 24 28
27,000 28,000 7 15 22 26 31
28,000 29,000 7 16 25 28 33
29,000 30,000 8 18 25 32 35
30,000 31,000 9 19 27 34 38
31,000 32,000 9 20 30 36 41
32,000 33,000 10 21 32 38 43
33,000 34,000 10 23 33 41 46
34,000 35,000 11 24 35 43 49
35,000 36,000 12 25 37 45 52
36,000 37,000 12 27 39 47 54
37,000 38,000 13 28 41 49 57
38,000 39,000 13 29 43 52 59
39,000 40,000 14 30 45 54 62
40,000 41,000 14 32 47 56 65
41,000 42,000 15 33 49 58 68
42,000 43,000 16 34 51 61 70
43,000 44,000 16 36 52 63 73
44,000 45,000 17 37 54 66 75
45,000 46,000 17 38 57 67 78
46,000 47,000 18 39 59 70 80
47,000 48,000 19 40 61 72 83
48,000 49,000 19 42 62 75 86
49,000 50,000 20 43 64 77 89
50,000 51,000 20 45 66 79 91
51,000 52,000 21 46 68 81 94
52,000 53,000 21 47 70 84 96
53,000 54,000 22 48 72 86 99
54,000 55,000 23 49 74 88 102
55,000 56,000 23 51 76 90 104
56,000 57,000 24 52 78 92 107
57,000 58,000 24 54 79 95 110
58,000 59,000 25 55 81 97 113
59,000 60,000 26 56 83 100 115
60,000 62,000 26 58 86 103 119
62,000 64,000 28 60 90 108 124
64,000 66,000 29 63 94 112 129
66,000 68,000 30 66 97 117 135
68,000 70,000 31 68 102 121 140
70,000 72,000 32 71 105 126 145
72,000 74,000 33 74 109 130 151
74,000 76,000 35 76 113 135 156
76,000 78,000 36 78 117 140 161
78,000 80,000 37 81 120 145 166
80,000 85,000 39 86 127 152 176
85,000 90,000 42 92 137 163 189
90,000 95,000 45 98 147 175 202
95,000 100,0002 48 105 155 187 215
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2012-23 (2012-14 I.R.B. 712), available at www.irs.gov/irb/2012-14_IRB/ar09.html.

Appendix A-2. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2013

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$19,000 $19,500 $2 $4 $6 $7 $8
19,500 20,000 2 5 6 9 9
20,000 20,500 2 5 8 9 11
20,500 21,000 3 6 8 10 12
21,000 21,500 3 6 10 11 13
21,500 22,000 3 7 10 13 14
22,000 23,000 4 8 11 14 16
23,000 24,000 4 9 14 16 18
24,000 25,000 5 10 15 18 21
25,000 26,000 5 12 16 21 23
26,000 27,000 6 12 19 23 25
27,000 28,000 6 14 20 25 28
28,000 29,000 7 15 22 27 30
29,000 30,000 7 16 24 29 33
30,000 31,000 8 17 26 31 35
31,000 32,000 8 19 27 33 38
32,000 33,000 9 20 29 35 40
33,000 34,000 10 21 31 37 43
34,000 35,000 10 22 33 39 45
35,000 36,000 11 23 35 41 48
36,000 37,000 11 25 36 43 50
37,000 38,000 12 26 38 45 53
38,000 39,000 12 27 40 47 55
39,000 40,000 13 28 42 49 58
40,000 41,000 13 29 44 52 59
41,000 42,000 14 30 45 54 63
42,000 43,000 14 32 47 56 64
43,000 44,000 15 33 48 59 67
44,000 45,000 15 34 51 60 69
45,000 46,000 16 35 52 63 72
46,000 47,000 17 36 54 65 74
47,000 48,000 17 38 55 67 77
48,000 49,000 18 39 57 69 79
49,000 50,000 18 40 59 71 82
50,000 51,000 19 41 61 73 84
51,000 52,000 19 42 63 75 87
52,000 53,000 20 43 65 77 89
53,000 54,000 20 45 66 79 92
54,000 55,000 21 46 68 81 94
55,000 56,000 21 47 70 84 96
56,000 57,000 22 48 72 85 99
57,000 58,000 22 50 73 88 101
58,000 59,000 23 51 75 90 103
59,000 60,000 24 52 76 92 106
60,000 62,000 24 54 79 95 110
62,000 64,000 25 56 83 99 115
64,000 66,000 27 58 87 103 120
66,000 68,000 28 60 90 108 125
68,000 70,000 29 63 93 112 130
70,000 72,000 30 65 97 117 134
72,000 74,000 31 68 100 121 139
74,000 76,000 32 70 104 125 144
76,000 78,000 33 73 107 129 149
78,000 80,000 34 75 111 133 154
80,000 85,000 36 79 117 141 162
85,000 90,000 39 85 126 151 174
90,000 95,000 41 91 135 162 186
95,000 100,0002 44 97 144 172 199
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2013-21 (2013-12 I.R.B. 660), available at www.irs.gov/irb/2013-12_IRB/ar07.html.'

Appendix A-3. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2014

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$19,000 $19,500 $3 $6 $10 $11 $13
19,500 20,000 3 8 11 13 14
20,000 20,500 4 8 13 14 17
20,500 21,000 4 9 14 17 18
21,000 21,500 5 10 15 18 21
21,500 22,000 5 11 17 20 22
22,000 23,000 6 13 18 23 25
23,000 24,000 7 14 22 26 29
24,000 25,000 8 16 25 29 33
25,000 26,000 8 19 27 32 38
26,000 27,000 9 20 31 35 42
27,000 28,000 10 22 33 40 45
28,000 29,000 11 24 36 43 49
29,000 30,000 12 26 39 46 53
30,000 31,000 13 28 41 50 57
31,000 32,000 14 30 44 53 61
32,000 33,000 14 32 47 56 65
33,000 34,000 15 34 50 59 69
34,000 35,000 16 36 52 64 72
35,000 36,000 17 38 55 67 76
36,000 37,000 18 39 59 70 80
37,000 38,000 19 41 61 74 84
38,000 39,000 20 43 64 77 88
39,000 40,000 21 45 67 80 92
40,000 41,000 21 47 70 84 96
41,000 42,000 22 49 73 87 100
42,000 43,000 23 51 75 91 104
43,000 44,000 24 53 78 94 108
44,000 45,000 25 55 81 97 112
45,000 46,000 26 56 84 101 116
46,000 47,000 27 58 87 104 120
47,000 48,000 28 60 90 107 124
48,000 49,000 28 62 93 111 127
49,000 50,000 29 64 96 114 131
50,000 51,000 30 66 98 118 135
51,000 52,000 31 68 101 121 139
52,000 53,000 32 70 104 124 143
53,000 54,000 33 72 106 128 147
54,000 55,000 34 74 109 131 151
55,000 56,000 34 76 112 135 155
56,000 57,000 35 78 115 138 159
57,000 58,000 36 80 118 141 163
58,000 59,000 37 81 121 145 167
59,000 60,000 38 83 124 148 171
60,000 62,000 39 86 128 153 177
62,000 64,000 41 90 134 159 185
64,000 66,000 43 94 139 167 192
66,000 68,000 44 98 145 173 201
68,000 70,000 46 102 150 180 209
70,000 72,000 48 105 156 188 216
72,000 74,000 50 109 162 194 224
74,000 76,000 51 113 168 200 232
76,000 78,000 53 117 173 208 239
78,000 80,000 55 120 179 215 247
80,000 85,000 58 127 189 226 261
85,000 90,000 62 137 203 243 281
90,000 95,000 67 146 217 260 301
95,000 100,0002 71 156 231 277 320
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2014-21 (2014-11 I.R.B. 641), available at www.irs.gov/irb/2014-11_IRB/ar09.html.

Appendix A-4. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2015

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$19,000 $19,500 $5 $11 $15 $19 $21
19,500 20,000 6 12 18 22 24
20,000 20,500 6 14 20 25 27
20,500 21,000 7 15 23 27 31
21,000 21,500 8 17 25 30 34
21,500 22,000 9 18 28 32 38
22,000 23,000 10 21 31 37 42
23,000 24,000 11 24 36 42 49
24,000 25,000 12 27 41 48 55
25,000 26,000 14 30 45 54 62
26,000 27,000 15 34 49 60 68
27,000 28,000 17 37 54 65 75
28,000 29,000 18 40 59 71 81
29,000 30,000 20 43 64 76 87
30,000 31,000 21 46 69 81 95
31,000 32,000 23 49 73 88 100
32,000 33,000 24 52 78 93 107
33,000 34,000 25 56 82 99 114
34,000 35,000 27 59 87 104 120
35,000 36,000 28 62 92 110 126
36,000 37,000 30 65 96 116 133
37,000 38,000 31 68 102 121 139
38,000 39,000 33 71 106 127 146
39,000 40,000 34 75 110 132 153
40,000 41,000 35 78 115 138 159
41,000 42,000 37 81 120 143 166
42,000 43,000 38 84 125 149 172
43,000 44,000 40 87 129 155 179
44,000 45,000 41 90 134 161 185
45,000 46,000 43 93 139 166 191
46,000 47,000 44 97 143 172 198
47,000 48,000 45 100 148 177 205
48,000 49,000 47 103 153 183 210
49,000 50,000 48 106 158 188 218
50,000 51,000 50 109 162 194 224
51,000 52,000 51 112 167 200 230
52,000 53,000 53 115 172 205 237
53,000 54,000 54 119 176 211 243
54,000 55,000 56 122 180 217 250
55,000 56,000 57 125 186 222 256
56,000 57,000 58 128 191 227 263
57,000 58,000 60 131 195 234 269
58,000 59,000 61 135 199 239 276
59,000 60,000 63 137 205 244 283
60,000 62,000 65 142 212 253 292
62,000 64,000 68 149 220 265 304
64,000 66,000 71 155 230 275 318
66,000 68,000 73 162 239 287 331
68,000 70,000 76 168 249 298 343
70,000 72,000 79 174 258 309 357
72,000 74,000 82 180 268 320 370
74,000 76,000 85 186 277 332 383
76,000 78,000 88 193 286 343 396
78,000 80,000 91 199 296 354 408
80,000 85,000 96 210 312 374 431
85,000 90,000 103 226 335 402 464
90,000 95,000 110 242 359 430 496
95,000 100,0002 117 258 382 458 529
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2015-19 (2015-8 I.R.B. 656), available at www.irs.gov/irb/2015-8_IRB/ar10.html.

Appendix A-5. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2016

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$19,000 $19,500 $6 $13 $20 $23 $27
19,500 20,000 7 15 23 27 30
20,000 20,500 8 17 26 30 35
20,500 21,000 8 19 29 33 39
21,000 21,500 10 21 31 38 42
21,500 22,000 11 23 34 41 47
22,000 23,000 12 26 39 46 53
23,000 24,000 14 30 44 54 60
24,000 25,000 16 34 50 60 69
25,000 26,000 17 38 56 67 78
26,000 27,000 19 42 62 74 85
27,000 28,000 21 46 68 81 93
28,000 29,000 23 50 73 89 101
29,000 30,000 25 53 80 95 110
30,000 31,000 26 58 85 102 118
31,000 32,000 28 62 91 109 126
32,000 33,000 30 65 98 116 134
33,000 34,000 32 69 103 123 142
34,000 35,000 34 73 109 130 150
35,000 36,000 35 77 115 137 158
36,000 37,000 37 81 121 144 166
37,000 38,000 39 85 127 151 174
38,000 39,000 41 89 132 158 183
39,000 40,000 42 93 138 166 190
40,000 41,000 44 97 144 172 199
41,000 42,000 46 101 150 179 207
42,000 43,000 48 105 155 187 215
43,000 44,000 50 109 161 193 223
44,000 45,000 51 113 167 201 231
45,000 46,000 53 117 173 207 239
46,000 47,000 55 121 179 214 247
47,000 48,000 57 124 185 222 255
48,000 49,000 59 128 191 228 264
49,000 50,000 60 133 196 236 271
50,000 51,000 62 136 203 242 280
51,000 52,000 64 140 209 249 288
52,000 53,000 66 144 214 257 295
53,000 54,000 68 148 220 263 304
54,000 55,000 69 152 226 271 312
55,000 56,000 71 156 232 277 320
56,000 57,000 73 160 238 284 328
57,000 58,000 75 164 243 292 336
58,000 59,000 77 168 249 298 345
59,000 60,000 78 172 255 306 352
60,000 62,000 81 178 264 316 364
62,000 64,000 85 185 276 330 381
64,000 66,000 88 194 287 344 397
66,000 68,000 92 201 299 358 413
68,000 70,000 95 209 311 372 430
70,000 72,000 99 217 322 387 445
72,000 74,000 102 225 334 400 462
74,000 76,000 106 233 346 414 478
76,000 78,000 110 241 357 428 494
78,000 80,000 113 249 369 442 510
80,000 85,000 120 262 390 467 538
85,000 90,000 128 282 419 502 579
90,000 95,000 137 302 448 537 620
95,000 100,0002 146 322 477 572 660
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2016-23 (2016-16 I.R.B. 581) available at www.irs.gov/irb/2016-16_IRB/ar06.html.

Appendix B-1. Inclusion Amounts for Trucks and Vans First Leased in 2012

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$19,000 $19,500 $1 $4 $5 $6 $7
19,500 20,000 2 4 6 7 9
20,000 20,500 2 5 7 8 10
20,500 21,000 2 5 8 10 11
21,000 21,500 3 6 9 10 13
21,500 22,000 3 6 10 12 14
22,000 23,000 3 8 11 14 15
23,000 24,000 4 9 13 16 18
24,000 25,000 4 10 15 19 21
25,000 26,000 5 11 17 21 24
26,000 27,000 6 12 19 23 26
27,000 28,000 6 14 21 25 29
28,000 29,000 7 15 23 27 32
29,000 30,000 7 17 24 30 34
30,000 31,000 8 18 26 32 37
31,000 32,000 9 19 28 34 40
32,000 33,000 9 20 31 36 42
33,000 34,000 10 21 33 39 44
34,000 35,000 10 23 34 41 48
35,000 36,000 11 24 36 44 50
36,000 37,000 12 25 38 46 53
37,000 38,000 12 27 40 48 55
38,000 39,000 13 28 42 50 58
39,000 40,000 13 29 44 53 60
40,000 41,000 14 31 45 55 63
41,000 42,000 14 32 48 57 66
42,000 43,000 15 33 50 59 69
43,000 44,000 16 34 52 61 72
44,000 45,000 16 36 53 64 74
45,000 46,000 17 37 55 66 77
46,000 47,000 17 38 58 68 79
47,000 48,000 18 40 59 70 82
48,000 49,000 19 41 61 73 84
49,000 50,000 19 42 63 75 87
50,000 51,000 20 43 65 78 89
51,000 52,000 20 45 66 80 93
52,000 53,000 21 46 68 83 95
53,000 54,000 21 48 70 84 98
54,000 55,000 22 49 72 87 100
55,000 56,000 23 50 74 89 103
56,000 57,000 23 51 76 92 105
57,000 58,000 24 52 78 94 108
58,000 59,000 24 54 80 96 111
59,000 60,000 25 55 82 98 114
60,000 62,000 26 57 85 101 118
62,000 64,000 27 60 88 106 123
64,000 66,000 28 62 93 110 128
66,000 68,000 29 65 96 115 134
68,000 70,000 30 67 100 120 139
70,000 72,000 32 70 103 125 144
72,000 74,000 33 72 108 129 149
74,000 76,000 34 75 111 134 155
76,000 78,000 35 78 115 138 160
78,000 80,000 36 80 119 143 165
80,000 85,000 38 85 125 151 175
85,000 90,000 41 91 135 163 187
90,000 95,000 44 98 144 174 201
95,000 100,0002 47 104 154 185 214
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2012-23 (2012-14 I.R.B. 712), available at www.irs.gov/irb/2012-14_IRB/ar09.html.

Appendix B-2. Inclusion Amounts for Trucks and Vans First Leased in 2013

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$19,000 $19,500 $1 $3 $4 $5 $6
19,500 20,000 2 3 5 6 7
20,000 20,500 2 4 6 7 8
20,500 21,000 2 5 7 8 9
21,000 21,500 2 5 8 9 11
21,500 22,000 3 6 8 10 12
22,000 23,000 3 7 10 11 14
23,000 24,000 4 8 11 14 16
24,000 25,000 4 9 14 16 18
25,000 26,000 5 10 15 18 21
26,000 27,000 5 12 17 20 23
27,000 28,000 6 13 18 23 25
28,000 29,000 6 14 20 25 28
29,000 30,000 7 15 22 27 30
30,000 31,000 7 16 24 29 33
31,000 32,000 8 17 26 31 35
32,000 33,000 8 19 27 33 38
33,000 34,000 9 20 29 35 41
34,000 35,000 10 21 31 37 43
35,000 36,000 10 22 33 39 46
36,000 37,000 11 23 35 41 48
37,000 38,000 11 25 36 43 51
38,000 39,000 12 26 38 45 53
39,000 40,000 12 27 40 48 55
40,000 41,000 13 28 42 49 58
41,000 42,000 13 29 44 52 60
42,000 43,000 14 30 46 54 62
43,000 44,000 14 32 47 56 65
44,000 45,000 15 33 48 59 67
45,000 46,000 15 34 51 60 70
46,000 47,000 16 35 52 63 72
47,000 48,000 17 36 54 65 74
48,000 49,000 17 38 55 67 77
49,000 50,000 18 39 57 69 79
50,000 51,000 18 40 59 71 82
51,000 52,000 19 41 61 73 84
52,000 53,000 19 42 63 75 87
53,000 54,000 20 43 65 77 89
54,000 55,000 20 45 66 80 91
55,000 56,000 21 46 68 81 94
56,000 57,000 21 47 70 84 96
57,000 58,000 22 48 72 86 98
58,000 59,000 22 50 73 88 101
59,000 60,000 23 51 75 90 103
60,000 62,000 24 52 78 93 108
62,000 64,000 25 55 81 97 113
64,000 66,000 26 57 85 101 118
66,000 68,000 27 60 88 106 122
68,000 70,000 28 62 92 110 127
70,000 72,000 29 64 96 114 132
72,000 74,000 30 67 99 118 137
74,000 76,000 31 69 103 122 142
76,000 78,000 32 72 105 127 147
78,000 80,000 34 73 110 131 151
80,000 85,000 35 78 116 138 160
85,000 90,000 38 84 124 149 172
90,000 95,000 41 90 133 160 184
95,000 100,0002 44 95 142 171 196
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2013-21 (2013-12 I.R.B. 660), available at www.irs.gov/irb/2013-12_IRB/ar07.html.

Appendix B-3. Inclusion Amounts for Trucks and Vans First Leased in 2014

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$19,500 $20,000 $2 $5 $7 $8 $10
20,000 20,500 3 6 8 10 12
20,500 21,000 3 7 10 11 14
21,000 21,500 3 8 11 14 15
21,500 22,000 4 9 12 15 18
22,000 23,000 5 10 15 17 21
23,000 24,000 5 12 18 21 24
24,000 25,000 6 14 20 25 28
25,000 26,000 7 16 23 28 32
26,000 27,000 8 18 26 31 36
27,000 28,000 9 20 28 35 40
28,000 29,000 10 21 32 38 44
29,000 30,000 11 23 35 41 48
30,000 31,000 11 26 37 45 52
31,000 32,000 12 27 41 48 56
32,000 33,000 13 29 43 52 60
33,000 34,000 14 31 46 55 64
34,000 35,000 15 33 49 58 68
35,000 36,000 16 35 51 62 72
36,000 37,000 17 37 54 65 76
37,000 38,000 18 38 58 69 79
38,000 39,000 18 41 60 72 83
39,000 40,000 19 43 63 75 87
40,000 41,000 20 44 66 79 91
41,000 42,000 21 46 69 82 95
42,000 43,000 22 48 72 85 99
43,000 44,000 23 50 74 89 103
44,000 45,000 24 52 77 93 106
45,000 46,000 24 54 80 96 111
46,000 47,000 25 56 83 99 115
47,000 48,000 26 58 86 102 119
48,000 49,000 27 60 88 106 123
49,000 50,000 28 62 91 109 127
50,000 51,000 29 63 95 113 130
51,000 52,000 30 65 97 117 134
52,000 53,000 31 67 100 120 138
53,000 54,000 31 69 103 123 142
54,000 55,000 32 71 106 126 146
55,000 56,000 33 73 108 130 150
56,000 57,000 34 75 111 133 154
57,000 58,000 35 77 114 137 157
58,000 59,000 36 79 116 141 161
59,000 60,000 37 80 120 144 165
60,000 62,000 38 84 123 149 172
62,000 64,000 40 87 130 155 180
64,000 66,000 41 91 136 162 187
66,000 68,000 43 95 141 169 195
68,000 70,000 45 99 146 176 203
70,000 72,000 47 102 153 182 211
72,000 74,000 48 107 158 189 219
74,000 76,000 50 110 164 196 227
76,000 78,000 52 114 169 203 235
78,000 80,000 54 118 175 209 243
80,000 85,000 57 124 185 222 256
85,000 90,000 61 134 199 239 276
90,000 95,000 65 144 213 256 295
95,000 100,0002 70 153 227 273 315
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2014-21 (2014-11 I.R.B. 641), available at .www.irs.gov/irb/2014-11_IRB/ar09.html.

Appendix B-4. Inclusion Amounts for Trucks and Vans First Leased in 2015

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$19,500 $20,000 $4 $7 $11 $13 $16
20,000 20,500 4 9 13 16 19
20,500 21,000 5 11 15 19 22
21,000 21,500 6 12 18 22 25
21,500 22,000 6 14 20 25 28
22,000 23,000 7 16 24 29 33
23,000 24,000 9 19 29 34 40
24,000 25,000 10 23 33 40 46
25,000 26,000 12 25 38 46 53
26,000 27,000 13 29 42 51 60
27,000 28,000 15 32 47 57 65
28,000 29,000 16 35 52 62 73
29,000 30,000 18 38 56 68 79
30,000 31,000 19 41 61 74 85
31,000 32,000 20 45 66 79 91
32,000 33,000 22 48 70 85 98
33,000 34,000 23 51 75 91 104
34,000 35,000 25 54 80 96 111
35,000 36,000 26 57 85 101 118
36,000 37,000 28 60 89 108 124
37,000 38,000 29 63 94 113 131
38,000 39,000 30 67 98 119 137
39,000 40,000 32 70 103 124 144
40,000 41,000 33 73 108 130 150
41,000 42,000 35 76 113 135 157
42,000 43,000 36 79 118 141 163
43,000 44,000 38 82 122 147 169
44,000 45,000 39 85 127 153 176
45,000 46,000 40 89 131 158 183
46,000 47,000 42 92 136 163 189
47,000 48,000 43 95 141 169 195
48,000 49,000 45 98 145 175 202
49,000 50,000 46 101 151 180 208
50,000 51,000 48 104 155 186 215
51,000 52,000 49 108 159 192 221
52,000 53,000 51 110 165 197 228
53,000 54,000 52 114 169 203 234
54,000 55,000 53 117 174 208 241
55,000 56,000 55 120 178 214 248
56,000 57,000 56 123 183 220 254
57,000 58,000 58 126 188 225 261
58,000 59,000 59 130 192 231 267
59,000 60,000 61 133 197 236 273
60,000 62,000 63 137 204 245 283
62,000 64,000 66 144 213 256 296
64,000 66,000 68 150 223 268 308
66,000 68,000 71 157 232 278 322
68,000 70,000 74 163 241 290 335
70,000 72,000 77 169 251 301 348
72,000 74,000 80 175 261 312 361
74,000 76,000 83 182 269 324 374
76,000 78,000 86 188 279 335 386
78,000 80,000 89 194 288 346 400
80,000 85,000 94 205 305 366 422
85,000 90,000 101 221 328 394 455
90,000 95,000 108 237 351 422 488
95,000 100,0002 115 253 375 450 519
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2015-19 (2015-8 I.R.B. 656), available at www.irs.gov/irb/2015-8_IRB/ar10.html.

Appendix B-5. Inclusion Amounts for Trucks and Vans First Leased in 2016

Fair Market Value Tax Year of Lease1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$19,500 $20,000 $3 $8 $12 $14 $16
20,000 20,500 4 10 15 17 20
20,500 21,000 5 12 17 21 25
21,000 21,500 6 14 20 25 28
21,500 22,000 7 16 23 28 32
22,000 23,000 8 19 28 33 38
23,000 24,000 10 23 33 41 46
24,000 25,000 12 26 40 47 55
25,000 26,000 14 30 46 54 63
26,000 27,000 16 34 51 62 70
27,000 28,000 17 38 58 68 79
28,000 29,000 19 42 63 76 86
29,000 30,000 21 46 69 82 95
30,000 31,000 23 50 75 89 103
31,000 32,000 25 54 80 97 111
32,000 33,000 26 58 86 104 119
33,000 34,000 28 62 92 111 127
34,000 35,000 30 66 98 117 136
35,000 36,000 32 70 104 124 143
36,000 37,000 34 73 110 132 151
37,000 38,000 35 78 115 139 160
38,000 39,000 37 82 121 146 167
39,000 40,000 39 85 128 152 176
40,000 41,000 41 89 133 160 184
41,000 42,000 42 94 139 166 192
42,000 43,000 44 97 145 174 200
43,000 44,000 46 101 151 181 208
44,000 45,000 48 105 157 187 217
45,000 46,000 50 109 162 195 224
46,000 47,000 51 113 169 201 233
47,000 48,000 53 117 174 209 240
48,000 49,000 55 121 180 216 248
49,000 50,000 57 125 186 222 257
50,000 51,000 59 129 191 230 265
51,000 52,000 60 133 197 237 273
52,000 53,000 62 137 203 244 281
53,000 54,000 64 141 209 250 290
54,000 55,000 66 144 216 257 298
55,000 56,000 68 148 221 265 305
56,000 57,000 69 153 226 272 314
57,000 58,000 71 156 233 279 321
58,000 59,000 73 160 239 285 330
59,000 60,000 75 164 244 293 338
60,000 62,000 77 170 253 304 350
62,000 64,000 81 178 265 317 366
64,000 66,000 85 186 276 331 383
66,000 68,000 88 194 288 345 399
68,000 70,000 92 202 299 360 414
70,000 72,000 95 210 311 374 431
72,000 74,000 99 217 324 387 447
74,000 76,000 102 226 335 401 463
76,000 78,000 106 233 347 415 480
78,000 80,000 110 241 358 430 495
80,000 85,000 116 255 379 454 524
85,000 90,000 125 274 409 489 564
90,000 95,000 134 284 437 525 605
95,000 100,0002 156 314 466 560 645
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2016-23 (2016-16 I.R.B. 581), available at www.irs.gov/irb/2016-16_IRB/ar06.html.

More Online Publications