﻿ Lease Inclusion
IRS Annual Lease Value Table
Under the IRS Lease Value Rule, you determine the value of an automobile you provide to an employee by using its annual lease value. For an automobile provided only part of the year, use either its prorated annual lease value or its daily lease value.

 Automobile Fair Market Value Annual Lease Value Automobile Fair Market Value Annual Lease Value \$0 to 999 \$           600 23,000 to 23,999 6,350 1,000 to 1,999 850 24,000 to 24,999 6,600 2,000 to 2,999 1,100 25,000 to 25,999 6,850 3,000 to 3,999 1,350 26,000 to 27,999 7,250 4,000 to 4,999 1,600 28,000 to 29,999 7,750 5,000 to 5,999 1,850 30,000 to 31,999 8,250 6,000 to 6,999 2,100 32,000 to 33,999 8,750 7,000 to 7,999 2,350 34,000 to 35,999 9,250 8,000 to 8,999 2,600 36,000 to 37,999 9,750 9,000 to 9,999 2,850 38,000 to 39,999 10,250 10,000 to 10,999 3,100 40,000 to 41,999 10,750 11,000 to 11,999 3,350 42,000 to 43,999 11,250 12,000 to 12,999 3,600 44,000 to 45,999 11,750 13,000 to 13,999 3,850 46,000 to 47,999 12,250 14,000 to 14,999 4,100 48,000 to 49,999 12,750 15,000 to 15,999 4,350 50,000 to 51,999 13,250 16,000 to 16,999 4,600 52,000 to 53,999 13,750 17,000 to 17,999 4,850 54,000 to 55,999 14,250 18,000 to 18,999 5,100 56,000 to 57,999 14,750 19,000 to 19,999 5,350 58,000 to 59,999 15,250 20,000 to 20,999 5,600 21,000 to 21,999 5,850 For vehicles having a fair market value (FMV) in excess of \$59,999, the ALV is equal to (.0.25 x the FMV of the automobile)  + \$500 22,000 to 22,999 6,100