2008 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 2008
Fair Market Value of
Passenger Automobiles		 Tax Year During Lease
Over Not Over 1st 2nd 3rd 4th 5th Later
$18,500 $19,000 20 42 62 73 84
$19,000 $19,500 22 47 71 83 94
$19,500 $20,000 25 53 78 93 106
$20,000 $20,500 27 58 87 102 117
$20,500 $21,000 30 63 95 112 128
$21,000 $21,500 32 69 103 122 139
$21,500 $22,000 34 75 111 131 151
$22,000 $23,000 38 83 123 146 167
$23,000 $24,000 43 94 139 165 190
$24,000 $25,000 48 105 155 185 212
$25,000 $26,000 53 115 172 204 235
$26,000 $27,000 58 126 188 223 257
$27,000 $28,000 63 137 204 243 279
$28,000 $29,000 68 148 220 262 302
$29,000 $30,000 73 159 236 282 324
$30,000 $31,000 78 170 252 301 347
$31,000 $32,000 83 181 268 321 368
$32,000 $33,000 88 192 284 340 391
$33,000 $34,000 93 202 301 359 414
$34,000 $35,000 98 213 317 379 436
$35,000 $36,000 103 224 333 398 459
$36,000 $37,000 108 235 349 418 481
$37,000 $38,000 113 246 365 437 503
$38,000 $39,000 118 257 381 457 525
$39,000 $40,000 123 268 397 476 548
$40,000 $41,000 128 279 413 495 571
$41,000 $42,000 133 289 430 515 593
$42,000 $43,000 137 301 446 534 615
$43,000 $44,000 142 312 462 553 638
$44,000 $45,000 147 323 478 573 659
$45,000 $46,000 152 333 495 592 682
$46,000 $47,000 157 344 511 611 705
$47,000 $48,000 162 355 527 631 727
$48,000 $49,000 167 366 543 650 750
$49,000 $50,000 172 377 559 670 772
$50,000 $51,000 177 388 575 689 794
$51,000 $52,000 182 399 591 709 816
$52,000 $53,000 187 410 607 728 839
$53,000 $54,000 192 420 624 747 862
$54,000 $55,000 197 431 640 767 884
$55,000 $56,000 202 442 657 785 906
$56,000 $57,000 207 453 673 805 928
$57,000 $58,000 212 464 689 824 951
$58,000 $59,000 217 475 705 844 973
$59,000 $60,000 222 486 721 863 996
$60,000 $62,000 229 502 746 892 1029
$62,000 $64,000 239 524 778 931 1074
$64,000 $66,000 249 546 810 970 1118
$66,000 $68,000 259 567 843 1008 1164
$68,000 $70,000 269 589 875 1047 1209
$70,000 $72,000 279 611 907 1086 1253
$72,000 $74,000 289 633 939 1125 1298
$74,000 $76,000 299 654 972 1164 1342
$76,000 $78,000 309 676 1004 1203 1387
$78,000 $80,000 319 698 1036 1242 1432
$80,000 $85,000 336 736 1093 1309 1511
$85,000 $90,000 361 791 1173 1406 1623
$90,000 $95,000 386 845 1255 1503 1734
$95,000 $100,000 410 900 1335 1600 1846
$100,000 $110,000 448 981 1457 1745 2014
$110,000 $120,000 497 1090 1619 1939 2238
$120,000 $130,000 547 1199 1780 2133 2462
$130,000 $140,000 597 1308 1942 2327 2685
$140,000 $150,000 646 1417 2103 2521 2910
$150,000 $160,000 696 1526 2265 2715 3133
$160,000 $170,000 745 1635 2427 2908 3357
$170,000 $180,000 795 1744 2588 3103 3581
$180,000 $190,000 845 1853 2750 3296 3805
$190,000 $200,000 894 1962 2912 3490 4028
$200,000 $210,000 944 2071 3073 3684 4252
$210,000 $220,000 994 2179 3235 3878 4476
$220,000 $230,000 1043 2289 3396 4072 4700
$230,000 $240,000 1093 2397 3559 4265 4924
$240,000 $999,999 1142 2507 3720 4459 5148