2018 Lease Inclusion Table  - Trucks and Vans
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 Trucks and Vans
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2018
Fair Market Value of
Trucks and Vans
Tax Year During Lease
Over Not Over 1st 2nd 3rd 4th 5th Later
$50,000 $51,000 1 3 5 5 6
$51,000 $52,000 4 9 13 16 19
$52,000 $53,000 7 15 22 27 31
$53,000 $54,000 10 21 31 37 44
$54,000 $55,000 12 27 40 48 56
$55,000 $56,000 15 33 49 59 68
$56,000 $57,000 18 39 58 69 81
$57,000 $58,000 20 45 67 80 93
$58,000 $59,000 23 51 76 91 105
$59,000 $60,000 26 57 85 101 117
$60,000 $62,000 30 66 98 118 135
$62,000 $64,000 36 78 116 139 160
$64,000 $66,000 41 90 134 160 185
$66,000 $68,000 46 102 152 181 210
$68,000 $70,000 52 114 169 203 235
$70,000 $72,000 57 126 187 225 259
$72,000 $74,000 63 138 205 246 284
$74,000 $76,000 68 150 223 267 309
$76,000 $78,000 74 162 241 288 333
$78,000 $80,000 79 174 259 310 357
$80,000 $85,000 89 195 290 347 401
$85,000 $90,000 102 225 335 400 463
$90,000 $95,000 116 255 379 454 525
$95,000 $100,000 130 285 423 508 586
$100,000 $110,000 150 330 491 587 679
$110,000 $120,000 178 390 579 695 802
$120,000 $130,000 205 450 669 801 926
$130,000 $140,000 232 510 758 908 1049
$140,000 $150,000 260 570 847 1015 1172
$150,000 $160,000 287 630 936 1122 1296
$160,000 $170,000 314 691 1024 1230 1419
$170,000 $180,000 342 750 1114 1336 1543
$180,000 $190,000 369 810 1204 1442 1666
$190,000 $200,000 396 871 1292 1550 1789
$200,000 $210,000 424 930 1382 1656 1913
$210,000 $220,000 451 991 1470 1764 2036
$220,000 $230,000 478 1051 1559 1871 2159
$230,000 $240,000 505 1111 1649 1977 2283
$240,000 $250,000 533 1171 1738 2084 2406