2009 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 2009
Fair Market Value of
Passenger Automobiles
Tax Year During Lease
Over Not Over 1st 2nd 3rd 4th 5th Later
$18,500 $19,000 9 19 28 34 38
$19,000 $19,500 10 21 32 38 43
$19,500 $20,000 11 24 36 42 48
$20,000 $20,500 12 27 39 46 54
$20,500 $21,000 13 29 43 51 58
$21,000 $21,500 15 31 47 55 64
$21,500 $22,000 16 34 50 60 68
$22,000 $23,000 17 38 56 66 76
$23,000 $24,000 20 42 64 75 86
$24,000 $25,000 22 47 71 84 96
$25,000 $26,000 24 52 78 93 107
$26,000 $27,000 26 58 85 101 117
$27,000 $28,000 29 62 93 110 127
$28,000 $29,000 31 67 100 119 138
$29,000 $30,000 33 72 108 128 147
$30,000 $31,000 35 77 115 137 157
$31,000 $32,000 38 82 122 146 167
$32,000 $33,000 40 87 129 155 178
$33,000 $34,000 43 92 137 163 188
$34,000 $35,000 44 97 144 172 199
$35,000 $36,000 47 102 151 181 208
$36,000 $37,000 49 107 159 189 219
$37,000 $38,000 51 112 166 199 228
$38,000 $39,000 53 117 173 208 239
$39,000 $40,000 56 122 180 216 250
$40,000 $41,000 58 127 188 225 259
$41,000 $42,000 60 132 195 234 269
$42,000 $43,000 62 137 203 242 280
$43,000 $44,000 65 141 210 252 290
$44,000 $45,000 67 146 218 260 300
$45,000 $46,000 69 151 225 269 311
$46,000 $47,000 71 157 232 278 320
$47,000 $48,000 74 161 240 286 331
$48,000 $49,000 76 166 247 296 340
$49,000 $50,000 78 171 255 304 351
$50,000 $51,000 80 176 262 313 361
$51,000 $52,000 83 181 269 322 371
$52,000 $53,000 85 186 276 331 381
$53,000 $54,000 87 191 284 339 392
$54,000 $55,000 89 196 291 349 401
$55,000 $56,000 92 201 298 357 412
$56,000 $57,000 94 206 306 365 423
$57,000 $58,000 96 211 313 375 432
$58,000 $59,000 98 216 320 384 442
$59,000 $60,000 101 221 327 393 452
$60,000 $62,000 104 228 339 406 467
$62,000 $64,000 109 238 353 424 488
$64,000 $66,000 113 248 368 441 509
$66,000 $68,000 118 258 382 459 529
$68,000 $70,000 122 268 397 476 550
$70,000 $72,000 217 277 413 493 570
$72,000 $74,000 131 288 427 511 590
$74,000 $76,000 136 297 442 529 610
$76,000 $78,000 140 307 457 546 631
$78,000 $80,000 145 317 471 564 651
$80,000 $85,000 152 335 497 595 686
$85,000 $90,000 164 359 534 639 737
$90,000 $95,000 175 384 570 683 789
$95,000 $100,000 186 409 607 727 839
$100,000 $110,000 203 446 662 793 916
$110,000 $120,000 226 495 736 881 1018
$120,000 $130,000 248 545 809 970 1119
$130,000 $140,000 271 594 883 1058 1220
$140,000 $150,000 293 644 956 1146 1322
$150,000 $160,000 316 693 1030 1234 1424
$160,000 $170,000 338 743 1103 1322 1526
$170,000 $180,000 361 792 1177 1410 1628
$180,000 $190,000 383 842 1250 1498 1730
$190,000 $200,000 406 891 1324 1586 1831
$200,000 $210,000 428 941 1397 1675 1932
$210,000 $220,000 451 990 1471 1762 2035
$220,000 $230,000 473 1040 1544 1851 2136
$230,000 $240,000 496 1089 1618 1939 2238
$240,000 $999,999 518 1139 1691 2027 2340