2016 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 2016
Fair Market Value of
Passenger Automobiles
Tax Year During Lease
Over Not Over 1st 2nd 3rd 4th 5th Later
$19,000 $19,500 6 13 20 23 27
$19,500 $20,000 7 15 23 27 30
$20,000 $20,500 8 17 26 30 35
$20,500 $21,000 9 19 29 33 39
$21,000 $21,500 10 21 31 38 42
$21,500 $22,000 11 23 34 41 47
$22,000 $23,000 12 26 39 46 53
$23,000 $24,000 14 30 44 54 60
$24,000 $25,000 16 34 50 60 69
$25,000 $26,000 17 38 56 67 78
$26,000 $27,000 19 42 62 74 85
$27,000 $28,000 21 46 68 81 93
$28,000 $29,000 23 50 73 89 101
$29,000 $30,000 25 53 80 95 110
$30,000 $31,000 26 58 85 102 118
$31,000 $32,000 28 62 91 109 126
$32,000 $33,000 30 65 98 116 134
$33,000 $34,000 32 69 103 125 142
$34,000 $35,000 34 73 109 130 150
$35,000 $36,000 35 77 115 137 158
$36,000 $37,000 37 81 121 144 166
$37,000 $38,000 39 85 127 151 174
$38,000 $39,000 41 89 132 158 183
$39,000 $40,000 42 93 138 166 190
$40,000 $41,000 44 97 144 172 199
$41,000 $42,000 46 101 150 179 207
$42,000 $43,000 48 105 155 187 215
$43,000 $44,000 50 109 161 193 223
$44,000 $45,000 51 113 167 201 231
$45,000 $46,000 53 117 173 207 239
$46,000 $47,000 55 121 179 214 247
$47,000 $48,000 57 124 185 222 255
$48,000 $49,000 59 128 191 228 264
$49,000 $50,000 60 133 196 236 271
$50,000 $51,000 62 136 203 242 280
$51,000 $52,000 64 140 209 249 288
$52,000 $53,000 66 144 214 257 295
$53,000 $54,000 68 148 220 263 304
$54,000 $55,000 69 152 226 271 312
$55,000 $56,000 71 156 232 277 320
$56,000 $57,000 73 160 238 284 328
$57,000 $58,000 75 164 243 292 336
$58,000 $59,000 77 168 249 298 345
$59,000 $60,000 78 172 255 306 352
$60,000 $62,000 81 178 264 316 364
$62,000 $64,000 85 185 276 330 381
$64,000 $66,000 88 194 287 344 397
$66,000 $68,000 92 201 299 358 413
$68,000 $70,000 95 209 311 372 430
$70,000 $72,000 99 217 322 387 445
$72,000 $74,000 102 225 334 400 462
$74,000 $76,000 106 233 346 414 478
$76,000 $78,000 110 241 357 428 494
$78,000 $80,000 113 249 369 442 510
$80,000 $85,000 120 262 390 467 538
$85,000 $90,000 128 282 419 502 579
$90,000 $95,000 137 302 448 537 620
$95,000 $100,000 146 322 477 572 660
$100,000 $110,000 160 351 521 625 721
$110,000 $120,000 178 390 580 695 801
$120,000 $130,000 196 430 638 765 882
$130,000 $140,000 214 469 697 835 963
$140,000 $150,000 232 508 755 906 1044
$150,000 $160,000 249 548 814 975 1126
$160,000 $170,000 267 588 872 1045 1207
$170,000 $180,000 285 627 930 1116 1288
$180,000 $190,000 303 666 989 1186 1368
$190,000 $210,000 321 706 1047 1256 1449
$200,000 $210,000 339 745 1106 1326 1530
$210,000 $220,000 357 784 1165 1396 1611
$220,000 $230,000 375 824 1223 1466 1692
$230,000 $240,000 393 863 1281 1537 1773
$240,000 $250,000 411 902 1340 1607 1854