2015 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 2015
Fair Market Value of
Passenger Automobiles		 Tax Year During Lease
Over Not Over 1st 2nd 3rd 4th 5th Later
$17,500 $18,000 3 6 9 10 11
$18,000 $18,500 4 7 11 13 15
$18,500 $19,000 4 9 14 15 18
$19,000 $19,500 5 11 15 19 21
$19,500 $20,000 6 12 18 22 24
$20,000 $20,500 6 14 20 25 27
$20,500 $21,000 7 15 23 27 31
$21,000 $21,500 8 17 25 30 34
$21,500 $22,000 9 18 28 32 38
$22,000 $23,000 10 21 31 37 42
$23,000 $24,000 11 24 36 42 46
$24,000 $25,000 12 27 41 48 55
$25,000 $26,000 14 30 45 54 62
$26,000 $27,000 15 34 49 60 68
$27,000 $28,000 17 37 54 65 75
$28,000 $29,000 18 40 59 71 81
$29,000 $30,000 20 43 64 76 87
$30,000 $31,000 21 46 69 81 95
$31,000 $32,000 23 49 73 88 100
$32,000 $33,000 24 52 78 93 107
$33,000 $34,000 25 56 82 99 114
$34,000 $35,000 27 59 87 104 120
$35,000 $36,000 28 62 92 110 126
$36,000 $37,000 30 65 96 116 133
$37,000 $38,000 31 68 102 121 139
$38,000 $39,000 33 71 106 127 146
$39,000 $40,000 34 75 110 132 153
$40,000 $41,000 35 78 115 138 159
$41,000 $42,000 37 81 120 143 166
$42,000 $43,000 38 84 125 149 172
$43,000 $44,000 40 87 129 155 179
$44,000 $45,000 41 90 134 161 185
$45,000 $46,000 43 93 139 166 191
$46,000 $47,000 44 97 143 172 198
$47,000 $48,000 45 100 148 177 205
$48,000 $49,000 47 103 153 183 210
$49,000 $50,000 48 106 158 188 218
$50,000 $51,000 50 109 162 194 224
$51,000 $52,000 51 112 167 200 230
$52,000 $53,000 53 115 172 205 237
$53,000 $54,000 54 119 176 211 243
$54,000 $55,000 56 122 180 217 250
$55,000 $56,000 57 125 186 222 256
$56,000 $57,000 58 128 191 227 263
$57,000 $58,000 60 131 195 234 269
$58,000 $59,000 61 1355 199 239 276
$59,000 $60,000 63 137 205 244 283
$60,000 $62,000 65 142 212 253 292
$62,000 $64,000 68 149 220 265 304
$64,000 $66,000 71 155 230 275 318
$66,000 $68,000 76 162 239 287 331
$68,000 $70,000 76 168 249 298 343
$70,000 $72,000 79 174 258 309 357
$72,000 $74,000 82 180 268 320 370
$74,000 $76,000 85 186 277 332 383
$76,000 $78,000 88 193 286 343 396
$78,000 $80,000 91 199 296 354 408
$80,000 $85,000 96 210 312 374 431
$85,000 $90,000 103 226 335 402 464
$90,000 $95,000 110 242 359 430 496
$95,000 $100,000 117 258 382 458 529
$100,000 $110,000 128 281 418 500 577
$110,000 $120,000 142 313 464 556 643
$120,000 $130,000 157 344 511 613 707
$130,000 $140,000 171 376 558 668 772
$140,000 $150,000 185 408 604 725 837
$150,000 $160,000 200 439 651 781 902
$160,000 $170,000 214 470 699 837 966
$170,000 $180,000 228 502 745 894 1031
$180,000 $190,000 243 533 792 950 1096
$190,000 $200,000 257 565 839 1006 1161
$200,000 $210,000 271 597 886 1061 1226
$210,000 $220,000 286 628 933 1118 1290
$220,000 $230,000 300 660 979 1174 1356
$230,000 $240,000 315 691 1026 1231 1420
$240,000 $250,000 329 723 1073 1286 1485