Inclusion Amount Tables for Leased Cars

If you lease a car or truck with a fair market value in excess of an annually adjusted amount, you must add back an additional amount (i.e., subtract it from your otherwise deductible amount) to offset a portion of the lease payments. This rule was enacted to prevent individuals from avoiding the luxury car depreciation limits that apply to purchased vehicles. The amounts that must be added into your income are called "inclusion amounts" and are taken from a price-based table issued annually by the IRS.

File Descriptions:
Some files are in rich text format (RTF) that is suitable for use with most word processing programs used in the Windows environment.
Some files are in Adobe Portable Document Format (.pdf), and you will need the free Acrobat Reader to view and print the files.

Downloads:
inclusion amount tables for cars leased in 2012


inclusion amount tables for trucks leased in 2012
inclusion amount tables for cars leased in 2011


inclusion amount tables for trucks leased in 2011
inclusion amount tables for cars leased in 2010
inclusion amount tables for trucks leased in 2010
inclusion amount tables for cars leased in 2009
inclusion amount tables for trucks leased in 2009
inclusion amount tables for cars leased in 2008
inclusion amount tables for trucks leased in 2008
inclusion amount tables for cars leased in 2007
inclusion amount tables for trucks leased in 2007
inclusion amount tables for cars leased in 2006
inclusion amount tables for trucks leased in 2006
inclusion amount tables for cars leased in 2005
inclusion amount tables for trucks leased in 2005

More information:
Annual Lease Value Method

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