2006 Lease Inclusion Table  - Electric 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 Electric Automobiles
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2006
Fair Market Value of
Electric Automobiles
Tax Year During Lease
Over Not Over 1st 2nd 3rd 4th 5th Later
$45,000 $46,000 4 8 11 12 12
$46,000 $47,000 10 22 33 37 42
$47,000 $48,000 17 36 54 63 72
$48,000 $49,000 24 51 74 89 101
$49,000 $50,000 30 65 96 114 131
$50,000 $51,000 37 79 118 139 160
$51,000 $52,000 43 94 139 165 189
$52,000 $53,000 50 108 160 190 219
$53,000 $54,000 56 123 181 216 248
$54,000 $55,000 63 137 202 242 277
$55,000 $56,000 69 151 224 267 307
$56,000 $57,000 76 165 245 293 337
$57,000 $58,000 82 180 266 318 367
$58,000 $59,000 89 194 288 343 396
$59,000 $60,000 95 209 309 369 425
$60,000 $62,000 105 230 341 407 470
$62,000 $64,000 118 259 383 459 528
$64,000 $66,000 131 288 425 510 587
$66,000 $68,000 144 316 469 560 646
$68,000 $70,000 158 345 510 612 705
$70,000 $72,000 171 373 554 662 764
$72,000 $74,000 184 402 596 713 823
$74,000 $76,000 197 431 638 765 881
$76,000 $78,000 210 459 682 815 940
$78,000 $80,000 223 488 724 866 1000
$80,000 $85,000 246 538 798 956 1103
$85,000 $90,000 278 610 905 1083 1250
$90,000 $95,000 311 682 1011 1211 1397
$95,000 $100,000 344 753 1118 1338 1544
$100,000 $110,000 393 861 1277 1529 1766
$110,000 $120,000 458 1004 1490 1785 2060
$120,000 $130,000 524 1147 1703 2040 2354
$130,000 $140,000 589 1291 1915 2295 2649
$140,000 $150,000 654 1435 2127 2551 2943
$150,000 $160,000 720 1578 2340 2806 3237
$160,000 $170,000 785 1721 2553 3061 3532
$170,000 $180,000 850 1865 2766 3315 3827
$180,000 $190,000 916 2008 2979 3570 4122
$190,000 $200,000 981 2151 3192 3826 4416
$200,000 $210,000 1046 2295 3404 4081 4711
$210,000 $220,000 1112 2438 3617 4336 5005
$220,000 $230,000 1177 2581 3830 4591 5300
$230,000 $240,000 1243 2725 4042 4846 5594
$240,000 $250,000 1308 2868 4255 5102 5888