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Inclusion Amount Tables for Leased Cars

If you lease a car or truck with a fair market value in excess of an annually adjusted amount, you must add back an additional amount (i.e., subtract it from your otherwise deductible amount) to offset a portion of the lease payments. This rule was enacted to prevent individuals from avoiding the luxury car depreciation limits that apply to purchased vehicles. The amounts that must be added into your income are called "inclusion amounts" and are taken from a price-based table issued annually by the IRS.

inclusion amount tables for trucks leased in 2013

inclusion amount tables for cars leased in 2013

inclusion amount tables for trucks leased in 2012

inclusion amount tables for cars leased in 2012

inclusion amount tables for trucks leased in 2011

inclusion amount tables for cars leased in 2011

inclusion amount tables for trucks leased in 2010

inclusion amount tables for cars leased in 2010

inclusion amount tables for trucks leased in 2009

inclusion amount tables for cars leased in 2009

inclusion amount tables for trucks leased in 2008

inclusion amount tables for cars leased in 2008

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Other files are in rich text format (RTF) that is suitable for use with most word processing programs used in the Windows environment.

For more information, see our discussion of deducting vehicle lease payments.


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