2013 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 2013
Fair Market Value of
Passenger Automobiles		 Tax Year During Lease
Over Not Over 1st 2nd 3rd 4th 5th Later
$19,000 $19,500 2 4 6 7 8
$19,500 $20,000 2 5 6 9 9
$20,000 $20,500 2 5 8 9 11
$20,500 $21,000 3 6 8 10 12
$21,000 $21,500 3 6 10 11 13
$21,500 $22,000 3 7 10 13 14
$22,000 $23,000 4 8 11 14 16
$23,000 $24,000 4 9 14 16 18
$24,000 $25,000 5 10 15 18 21
$25,000 $26,000 5 12 16 21 23
$26,000 $27,000 6 12 19 23 25
$27,000 $28,000 6 14 20 25 28
$28,000 $29,000 7 15 22 27 30
$29,000 $30,000 7 16 24 29 33
$30,000 $31,000 8 17 26 31 35
$31,000 $32,000 8 19 27 33 38
$32,000 $33,000 9 20 29 35 40
$33,000 $34,000 10 21 31 37 43
$34,000 $35,000 10 22 33 39 45
$35,000 $36,000 11 23 35 41 48
$36,000 $37,000 11 25 36 43 50
$37,000 $38,000 12 26 38 45 53
$38,000 $39,000 12 27 40 47 55
$39,000 $40,000 13 28 42 49 58
$40,000 $41,000 13 29 44 52 59
$41,000 $42,000 14 30 45 54 63
$42,000 $43,000 14 32 47 56 64
$43,000 $44,000 15 33 48 59 67
$44,000 $45,000 15 34 51 60 69
$45,000 $46,000 16 35 52 63 72
$46,000 $47,000 17 36 54 65 74
$47,000 $48,000 17 38 55 67 77
$48,000 $49,000 18 39 57 69 79
$49,000 $50,000 18 40 59 71 82
$50,000 $51,000 19 41 61 73 84
$51,000 $52,000 19 42 63 75 87
$52,000 $53,000 20 43 65 77 89
$53,000 $54,000 20 45 66 79 92
$54,000 $55,000 21 46 68 81 94
$55,000 $56,000 21 47 70 84 96
$56,000 $57,000 22 48 72 85 99
$57,000 $58,000 22 50 73 88 101
$58,000 $59,000 23 51 75 90 103
$59,000 $60,000 24 52 76 92 106
$60,000 $62,000 24 54 79 95 110
$62,000 $64,000 25 56 83 99 115
$64,000 $66,000 27 58 87 103 120
$66,000 $68,000 28 60 90 108 125
$68,000 $70,000 29 63 93 112 130
$70,000 $72,000 30 65 97 117 134
$72,000 $74,000 31 68 100 121 139
$74,000 $76,000 32 70 104 125 144
$76,000 $78,000 33 73 107 129 149
$78,000 $80,000 34 75 111 133 154
$80,000 $85,000 36 79 117 141 162
$85,000 $90,000 39 85 126 151 174
$90,000 $95,000 41 91 135 162 186
$95,000 $100,000 44 97 144 172 199
$100,000 $110,000 48 106 157 188 217
$110,000 $120,000 53 118 174 210 241
$120,000 $130,000 59 129 193 230 266
$130,000 $140,000 64 141 210 252 290
$140,000 $150,000 70 153 227 273 315
$150,000 $160,000 75 165 245 294 339
$160,000 $170,000 80 177 263 315 363
$170,000 $180,000 86 189 280 336 388
$180,000 $190,000 91 201 298 357 412
$190,000 $200,000 97 212 316 378 436
$200,000 $210,000 102 224 333 400 461
$210,000 $220,000 107 236 351 420 486
$220,000 $230,000 113 248 368 442 509
$230,000 $240,000 118 260 386 463 534