2017 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 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