2010 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 2010
Fair Market Value of
Passenger Automobiles		 Tax Year During Lease
Over Not Over 1st 2nd 3rd 4th 5th Later
$16,700 $17,000 3 7 10 11 14
$17,000 $17,500 4 8 13 15 16
$17,500 $18,000 5 10 16 19 21
$18,000 $18,500 6 13 18 23 26
$18,500 $19,000 7 15 22 26 31
$19,000 $19,500 8 17 25 30 35
$19,500 $20,000 9 19 29 34 39
$20,000 $20,500 10 21 32 38 44
$20,500 $21,000 11 23 35 42 48
$21,000 $21,500 12 26 38 45 53
$21,500 $22,000 13 28 41 50 57
$22,000 $23,000 14 31 46 56 63
$23,000 $24,000 16 36 52 63 73
$24,000 $25,000 18 40 59 71 81
$25,000 $26,000 20 44 66 78 90
$26,000 $27,000 22 49 71 86 100
$27,000 $28,000 24 53 78 94 108
$28,000 $29,000 26 57 85 101 118
$29,000 $30,000 28 61 92 109 126
$30,000 $31,000 30 66 97 117 135
$31,000 $32,000 32 70 104 125 144
$32,000 $33,000 34 74 111 132 153
$33,000 $34,000 36 79 117 140 161
$34,000 $35,000 38 83 123 148 171
$35,000 $36,000 40 87 130 156 179
$36,000 $37,000 42 92 136 163 188
$37,000 $38,000 44 96 143 170 198
$38,000 $39,000 46 100 149 179 206
$39,000 $40,000 48 105 155 186 215
$40,000 $41,000 50 109 162 194 224
$41,000 $42,000 52 113 169 201 233
$42,000 $43,000 54 118 174 210 241
$43,000 $44,000 56 122 181 217 251
$44,000 $45,000 58 126 188 225 259
$45,000 $46,000 60 131 194 232 269
$46,000 $47,000 61 135 201 240 277
$47,000 $48,000 63 140 207 248 286
$48,000 $49,000 65 144 213 256 295
$49,000 $50,000 67 148 220 263 304
$50,000 $51,000 69 153 226 271 313
$51,000 $52,000 71 157 232 279 322
$52,000 $53,000 73 161 239 287 331
$53,000 $54,000 75 166 245 294 340
$54,000 $55,000 77 170 252 302 348
$55,000 $56,000 79 174 258 310 358
$56,000 $57,000 81 178 265 318 366
$57,000 $58,000 83 183 271 325 375
$58,000 $59,000 85 187 278 333 384
$59,000 $60,000 87 191 284 341 393
$60,000 $62,000 90 198 294 352 406
$62,000 $64,000 94 207 306 368 424
$64,000 $66,000 98 215 320 382 443
$66,000 $68,000 102 224 332 398 460
$68,000 $70,000 106 232 346 413 478
$70,000 $72,000 110 241 358 429 496
$72,000 $74,000 114 250 371 444 513
$74,000 $76,000 118 258 384 460 531
$76,000 $78,000 122 267 396 476 549
$78,000 $80,000 126 276 409 491 566
$80,000 $85,000 132 291 432 518 598
$85,000 $90,000 142 313 464 556 643
$90,000 $95,000 152 334 497 594 687
$95,000 $100,000 162 356 528 634 731
$100,000 $110,000 177 388 577 691 798
$110,000 $120,000 196 432 641 768 887
$120,000 $130,000 216 475 705 846 976
$130,000 $140,000 236 518 770 922 1065
$140,000 $150,000 256 561 834 1000 1154
$150,000 $160,000 275 605 898 1077 1243
$160,000 $170,000 295 648 963 1153 1333
$170,000 $180,000 315 691 1027 1231 1421
$180,000 $190,000 334 735 1091 1308 1510
$190,000 $200,000 354 778 1155 1386 1599
$200,000 $210,000 374 821 1220 1462 1688
$210,000 $220,000 393 865 1284 1539 1777
$220,000 $230,000 413 908 1348 1617 1866
$230,000 $240,000 433 951 1413 1693 1956
$240,000 $999,999 453 995 1476 1771 2044