DOLLAR AMOUNTS FOR Passenger Automobiles (That are not trucks, Vans, or Electric Automobiles)
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2017 |
Fair Market Value of
Passenger Automobiles |
Tax Year During Lease
|
Over |
Not Over |
1st |
2nd |
3rd |
4th |
5th Later |
$19,000 |
$19,500 |
6 |
14 |
20 |
23 |
27 |
$19,500 |
$20,000 |
7 |
16 |
23 |
27 |
31 |
$20,000 |
$20,500 |
8 |
18 |
26 |
30 |
35 |
$20,500 |
$21,000 |
9 |
20 |
28 |
35 |
39 |
$21,000 |
$21,500 |
10 |
21 |
32 |
38 |
44 |
$21,500 |
$22,000 |
11 |
23 |
35 |
42 |
47 |
$22,000 |
$23,000 |
12 |
27 |
39 |
47 |
53 |
$23,000 |
$24,000 |
14 |
31 |
45 |
54 |
62 |
$24,000 |
$25,000 |
16 |
34 |
52 |
61 |
70 |
$25,000 |
$26,000 |
18 |
38 |
58 |
68 |
78 |
$26,000 |
$27,000 |
19 |
43 |
63 |
75 |
87 |
$27,000 |
$28,000 |
21 |
47 |
69 |
82 |
95 |
$28,000 |
$29,000 |
23 |
51 |
75 |
89 |
103 |
$29,000 |
$30,000 |
25 |
55 |
80 |
97 |
112 |
$30,000 |
$31,000 |
27 |
58 |
87 |
104 |
120 |
$31,000 |
$32,000 |
29 |
62 |
93 |
111 |
128 |
$32,000 |
$33,000 |
30 |
67 |
99 |
118 |
136 |
$33,000 |
$34,000 |
32 |
71 |
104 |
126 |
144 |
$34,000 |
$35,000 |
34 |
75 |
110 |
133 |
152 |
$35,000 |
$36,000 |
36 |
79 |
116 |
140 |
160 |
$36,000 |
$37,000 |
38 |
82 |
123 |
147 |
169 |
$37,000 |
$38,000 |
40 |
86 |
129 |
154 |
177 |
$38,000 |
$39,000 |
41 |
91 |
134 |
161 |
186 |
$39,000 |
$40,000 |
43 |
95 |
140 |
168 |
194 |
$40,000 |
$41,000 |
45 |
99 |
146 |
175 |
202 |
$41,000 |
$42,000 |
47 |
103 |
152 |
182 |
210 |
$42,000 |
$43,000 |
49 |
106 |
159 |
189 |
218 |
$43,000 |
$44,000 |
50 |
111 |
164 |
197 |
226 |
$44,000 |
$45,000 |
52 |
115 |
170 |
204 |
234 |
$45,000 |
$46,000 |
54 |
119 |
176 |
211 |
243 |
$46,000 |
$47,000 |
56 |
123 |
182 |
218 |
251 |
$47,000 |
$48,000 |
58 |
127 |
187 |
225 |
260 |
$48,000 |
$49,000 |
60 |
130 |
194 |
232 |
268 |
$49,000 |
$50,000 |
61 |
135 |
200 |
239 |
276 |
$50,000 |
$51,000 |
63 |
139 |
206 |
246 |
284 |
$51,000 |
$52,000 |
65 |
143 |
211 |
254 |
292 |
$52,000 |
$53,000 |
67 |
147 |
217 |
261 |
301 |
$53,000 |
$54,000 |
69 |
151 |
223 |
268 |
309 |
$54,000 |
$55,000 |
70 |
155 |
229 |
275 |
318 |
$55,000 |
$56,000 |
72 |
159 |
235 |
282 |
326 |
$56,000 |
$57,000 |
74 |
163 |
241 |
289 |
334 |
$57,000 |
$58,000 |
76 |
167 |
247 |
296 |
342 |
$58,000 |
$59,000 |
78 |
171 |
253 |
303 |
350 |
$59,000 |
$60,000 |
80 |
174 |
260 |
310 |
359 |
$60,000 |
$62,000 |
82 |
181 |
268 |
321 |
371 |
$62,000 |
$64,000 |
86 |
189 |
280 |
335 |
387 |
$64,000 |
$66,000 |
90 |
197 |
292 |
349 |
404 |
$66,000 |
$68,000 |
93 |
205 |
304 |
364 |
420 |
$68,000 |
$70,000 |
97 |
213 |
315 |
379 |
436 |
$70,000 |
$72,000 |
101 |
221 |
327 |
393 |
453 |
$72,000 |
$74,000 |
104 |
229 |
339 |
407 |
470 |
$74,000 |
$76,000 |
108 |
237 |
351 |
421 |
486 |
$76,000 |
$78,000 |
111 |
245 |
363 |
436 |
502 |
$78,000 |
$80,000 |
115 |
253 |
375 |
450 |
518 |
$80,000 |
$85,000 |
122 |
267 |
396 |
474 |
548 |
$85,000 |
$90,000 |
131 |
287 |
425 |
511 |
588 |
$90,000 |
$95,000 |
140 |
307 |
455 |
546 |
630 |
$95,000 |
$100,000 |
149 |
327 |
485 |
581 |
671 |
$100,000 |
$110,000 |
162 |
357 |
530 |
635 |
733 |
$110,000 |
$120,000 |
181 |
397 |
589 |
709 |
815 |
$120,000 |
$130,000 |
199 |
437 |
649 |
777 |
898 |
$130,000 |
$140,000 |
217 |
477 |
708 |
849 |
980 |
$140,000 |
$150,000 |
235 |
517 |
768 |
920 |
1062 |
$150,000 |
$160,000 |
254 |
557 |
827 |
991 |
1145 |
$160,000 |
$170,000 |
272 |
597 |
887 |
1062 |
1227 |
$170,000 |
$180,000 |
290 |
637 |
946 |
1134 |
1309 |
$180,000 |
$190,000 |
308 |
677 |
1006 |
1205 |
1391 |
$190,000 |
$200,000 |
326 |
718 |
1064 |
1277 |
1473 |
$200,000 |
$210,000 |
345 |
757 |
1124 |
1348 |
1556 |
$210,000 |
$220,000 |
363 |
797 |
1184 |
1419 |
1638 |
$220,000 |
$230,000 |
381 |
837 |
1244 |
1490 |
1721 |
$230,000 |
$240,000 |
399 |
878 |
1302 |
1562 |
1803 |
$240,000 |
$250,000 |
418 |
917 |
1362 |
1633 |
1885 |
|