2006 Lease Inclusion Table  - Passenger Automobiles
If you lease a vehicle that you use in your business for a lease term of 30 days or more, if the vehicle is subject to the luxury car limitations, you may have to include an inclusion amount in your income for each tax year you lease the vehicle.  To do this, you reduce your deduction for your lease payment by the lease inclusion amount.  The inclusion amount for each year is calculated by finding the appropriate lease inclusion amount from the table below and multiplying it by the percentage business use.  The lease inclusion amount is prorated for partial years of business use.

DOLLAR AMOUNTS FOR Passenger Automobiles
(That are not trucks, Vans, or Electric Automobiles)
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2006
Fair Market Value of
Passenger Automobiles
Tax Year During Lease
Over Not Over 1st 2nd 3rd 4th 5th 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 1016
$50,000 $51,000 233 510 758 906 1045
$51,000 $52,000 240 525 778 932 1075
$52,000 $53,000 246 539 800 958 1104
$53,000 $54,000 253 553 821 984 1133
$54,000 $55,000 259 568 842 1009 1163
$55,000 $56,000 266 582 864 1034 1192
$56,000 $57,000 273 596 885 1060 1221
$57,000 $58,000 279 611 906 1085 1251
$58,000 $59,000 286 625 927 1111 1281
$59,000 $60,000 292 639 949 1136 1311
$60,000 $62,000 302 661 981 1174 1354
$62,000 $64,000 315 690 1023 1225 1413
$64,000 $66,000 328 718 1066 1276 1473
$66,000 $68,000 341 747 1108 1328 1531
$68,000 $70,000 354 776 1151 1378 1590
$70,000 $72,000 367 804 1194 1429 1649
$72,000 $74,000 380 833 1236 1481 1707
$74,000 $76,000 393 862 1278 1532 1767
$76,000 $78,000 407 890 1321 1583 1825
$78,000 $80,000 420 919 1363 1634 1884
$80,000 $85,000 443 969 1438 1723 1987
$85,000 $90,000 475 1041 1544 1851 2135
$90,000 $95,000 508 1112 1651 1978 2282
$95,000 $100,000 541 1184 1757 2106 2429
$100,000 $110,000 590 1291 1917 2297 2650
$110,000 $120,000 655 1435 2130 2552 2944
$120,000 $130,000 720 1579 2342 2807 3239
$130,000 $140,000 786 1722 2555 3062 3534
$140,000 $150,000 851 1865 2768 3317 3829
$150,000 $160,000 916 2009 2980 3573 4123
$160,000 $170,000 982 2152 3193 3828 4417
$170,000 $180,000 1047 2295 3406 4083 4712
$180,000 $190,000 1112 2439 3619 4337 5007
$190,000 $200,000 1178 2582 3832 4592 6301
$200,000 $210,000 1243 2726 4044 4848 5595
$210,000 $220,000 1309 2869 4257 5103 5890
$220,000 $230,000 1374 3012 4470 5358 6185
$230,000 $240,000 1439 3156 4682 5613 6480
$240,000 $999,999 1505 3299 4895 5868 6774