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IRS.gov Website
Publication 463
taxmap/pubs/p463-017.htm#en_us_publink100026182

Appendices(p38)

rule
Appendices A-1 through A-5 show the lease inclusion amounts that you may need to report if you leased a car (other than a truck or van, or an electric car) for 30 days or more. The tables are numbered.
Appendices B-1 through B-5 show the lease inclusion amounts that you may need to report if you leased a truck or van.
If any of these apply to you, use the appendix for the year you first leased the car. (See Leasing a Car in chapter 4.)
taxmap/pubs/p463-017.htm#en_us_publink100026189

Appendix A-1. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2013

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,000$19,500$2$4$6$7$8
19,50020,00025699
20,00020,500258911
20,50021,0003681012
21,00021,50036101113
21,50022,00037101314
22,00023,00048111416
23,00024,00049141618
24,00025,000510151821
25,00026,000512162123
26,00027,000612192325
27,00028,000614202528
28,00029,000715222730
29,00030,000716242933
30,00031,000817263135
31,00032,000819273338
32,00033,000920293540
33,00034,0001021313743
34,00035,0001022333945
35,00036,0001123354148
36,00037,0001125364350
37,00038,0001226384553
38,00039,0001227404755
39,00040,0001328424958
40,00041,0001329445259
41,00042,0001430455463
42,00043,0001432475664
43,00044,0001533485967
44,00045,0001534516069
45,00046,0001635526372
46,00047,0001736546574
47,00048,0001738556777
48,00049,0001839576979
49,00050,0001840597182
50,00051,0001941617384
51,00052,0001942637587
52,00053,0002043657789
53,00054,0002045667992
54,00055,0002146688194
55,00056,0002147708496
56,00057,0002248728599
57,00058,00022507388101
58,00059,00023517590103
59,00060,00024527692106
60,00062,00024547995110
62,00064,00025568399115
64,00066,000275887103120
66,00068,000286090108125
68,00070,000296393112130
70,00072,000306597117134
72,00074,0003168100121139
74,00076,0003270104125144
76,00078,0003373107129149
78,00080,0003475111133154
80,00085,0003679117141162
85,00090,0003985126151174
90,00095,0004191135162186
95,000100,00024497144172199
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2013-21 (2013-12 I.R.B. 660), available at www.irs.gov/irb/2013-12_IRB/ar07.html.'
taxmap/pubs/p463-017.htm#en_us_publink100041834

Appendix A-2. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2014

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,000$19,500$3$6$10$11$13
19,50020,00038111314
20,00020,50048131417
20,50021,00049141718
21,00021,500510151821
21,50022,000511172022
22,00023,000613182325
23,00024,000714222629
24,00025,000816252933
25,00026,000819273238
26,00027,000920313542
27,00028,0001022334045
28,00029,0001124364349
29,00030,0001226394653
30,00031,0001328415057
31,00032,0001430445361
32,00033,0001432475665
33,00034,0001534505969
34,00035,0001636526472
35,00036,0001738556776
36,00037,0001839597080
37,00038,0001941617484
38,00039,0002043647788
39,00040,0002145678092
40,00041,0002147708496
41,00042,00022497387100
42,00043,00023517591104
43,00044,00024537894108
44,00045,00025558197112
45,00046,000265684101116
46,00047,000275887104120
47,00048,000286090107124
48,00049,000286293111127
49,00050,000296496114131
50,00051,000306698118135
51,00052,0003168101121139
52,00053,0003270104124143
53,00054,0003372106128147
54,00055,0003474109131151
55,00056,0003476112135155
56,00057,0003578115138159
57,00058,0003680118141163
58,00059,0003781121145167
59,00060,0003883124148171
60,00062,0003986128153177
62,00064,0004190134159185
64,00066,0004394139167192
66,00068,0004498145173201
68,00070,00046102150180209
70,00072,00048105156188216
72,00074,00050109162194224
74,00076,00051113168200232
76,00078,00053117173208239
78,00080,00055120179215247
80,00085,00058127189226261
85,00090,00062137203243281
90,00095,00067146217260301
95,000100,000271156231277320
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2014-21 (2014-11 I.R.B. 641), available at www.irs.gov/irb/2014-11_IRB/ar09.html.
taxmap/pubs/p463-017.htm#en_us_publink100026193

Appendix A-3. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2015

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,000$19,500$5$11$15$19$21
19,50020,000612182224
20,00020,500614202527
20,50021,000715232731
21,00021,500817253034
21,50022,000918283238
22,00023,0001021313742
23,00024,0001124364249
24,00025,0001227414855
25,00026,0001430455462
26,00027,0001534496068
27,00028,0001737546575
28,00029,0001840597181
29,00030,0002043647687
30,00031,0002146698195
31,00032,00023497388100
32,00033,00024527893107
33,00034,00025568299114
34,00035,000275987104120
35,00036,000286292110126
36,00037,000306596116133
37,00038,0003168102121139
38,00039,0003371106127146
39,00040,0003475110132153
40,00041,0003578115138159
41,00042,0003781120143166
42,00043,0003884125149172
43,00044,0004087129155179
44,00045,0004190134161185
45,00046,0004393139166191
46,00047,0004497143172198
47,00048,00045100148177205
48,00049,00047103153183210
49,00050,00048106158188218
50,00051,00050109162194224
51,00052,00051112167200230
52,00053,00053115172205237
53,00054,00054119176211243
54,00055,00056122180217250
55,00056,00057125186222256
56,00057,00058128191227263
57,00058,00060131195234269
58,00059,00061135199239276
59,00060,00063137205244283
60,00062,00065142212253292
62,00064,00068149220265304
64,00066,00071155230275318
66,00068,00073162239287331
68,00070,00076168249298343
70,00072,00079174258309357
72,00074,00082180268320370
74,00076,00085186277332383
76,00078,00088193286343396
78,00080,00091199296354408
80,00085,00096210312374431
85,00090,000103226335402464
90,00095,000110242359430496
95,000100,0002117258382458529
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2015-19 (2015-8 I.R.B. 656), available at www.irs.gov/irb/2015-8_IRB/ar10.html.
taxmap/pubs/p463-017.htm#en_us_publink100051197

Appendix A-4. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2016

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,000$19,500$6$13$20$23$27
19,50020,000715232730
20,00020,500817263035
20,50021,000819293339
21,00021,5001021313842
21,50022,0001123344147
22,00023,0001226394653
23,00024,0001430445460
24,00025,0001634506069
25,00026,0001738566778
26,00027,0001942627485
27,00028,0002146688193
28,00029,00023507389101
29,00030,00025538095110
30,00031,000265885102118
31,00032,000286291109126
32,00033,000306598116134
33,00034,0003269103123142
34,00035,0003473109130150
35,00036,0003577115137158
36,00037,0003781121144166
37,00038,0003985127151174
38,00039,0004189132158183
39,00040,0004293138166190
40,00041,0004497144172199
41,00042,00046101150179207
42,00043,00048105155187215
43,00044,00050109161193223
44,00045,00051113167201231
45,00046,00053117173207239
46,00047,00055121179214247
47,00048,00057124185222255
48,00049,00059128191228264
49,00050,00060133196236271
50,00051,00062136203242280
51,00052,00064140209249288
52,00053,00066144214257295
53,00054,00068148220263304
54,00055,00069152226271312
55,00056,00071156232277320
56,00057,00073160238284328
57,00058,00075164243292336
58,00059,00077168249298345
59,00060,00078172255306352
60,00062,00081178264316364
62,00064,00085185276330381
64,00066,00088194287344397
66,00068,00092201299358413
68,00070,00095209311372430
70,00072,00099217322387445
72,00074,000102225334400462
74,00076,000106233346414478
76,00078,000110241357428494
78,00080,000113249369442510
80,00085,000120262390467538
85,00090,000128282419502579
90,00095,000137302448537620
95,000100,0002146322477572660
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2016-23 (2016-16 I.R.B. 581) available at www.irs.gov/irb/2016-16_IRB/ar06.html.
taxmap/pubs/p463-017.htm#figure-15156-064fb9fe

Appendix A-5.Inclusion Amounts for Cars ( Other Than Trucks and Vans) First Leased in 2017

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,000$19,500$6$14$20$23$27
19,50020,000716232731
20,00020,500818263035
20,50021,000920283539
21,00021,5001021323844
21,50022,0001123354247
22,00023,0001227394753
23,00024,0001431455462
24,00025,0001634526170
25,00026,0001838586878
26,00027,0001943637587
27,00028,0002147698295
28,00029,00023517589103
29,00030,00025558097112
30,00031,000275887104120
31,00032,000296293111128
32,00033,000306799118136
33,00034,0003271104126144
34,00035,0003475110133152
35,00036,0003679116140160
36,00037,0003882123147169
37,00038,0004086129154177
38,00039,0004191134161186
39,00040,0004395140168194
40,00041,0004599146175202
41,00042,00047103152182210
42,00043,00049106159189218
43,00044,00050111164197226
44,00045,00052115170204234
45,00046,00054119176211243
46,00047,00056123182218251
47,00048,00058127187225260
48,00049,00060130194232268
49,00050,00061135200239276
50,00051,00063139206246284
51,00052,00065143211254292
52,00053,00067147217261301
53,00054,00069151223268309
54,00055,00070155229275318
55,00056,00072159235282326
56,00057,00074163241289334
57,00058,00076167247296342
58,00059,00078171253303350
59,00060,00080174260310359
60,00062,00082181268321371
62,00064,00086189280335387
64,00066,00090197292349404
66,00068,00093205304364420
68,00070,00097213315379436
70,00072,000101221327393453
72,00074,000104229339407470
74,00076,000108237351421486
76,00078,000111245363436502
78,00080,000115253375450518
80,00085,000122267396474548
85,00090,000131287425511588
90,00095,000140307455546630
95,000100,0002149327485581671
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2017-29 (2017-14 I.R.B. 1065) available at IRS.gov/irb/2017–14_IRB/ar10.html.
taxmap/pubs/p463-017.htm#en_us_publink100041665

Appendix B-1. Inclusion Amounts for Trucks and Vans First Leased in 2013

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,000$19,500$1$3$4$5$6
19,50020,00023567
20,00020,50024678
20,50021,00025789
21,00021,500258911
21,50022,0003681012
22,00023,00037101114
23,00024,00048111416
24,00025,00049141618
25,00026,000510151821
26,00027,000512172023
27,00028,000613182325
28,00029,000614202528
29,00030,000715222730
30,00031,000716242933
31,00032,000817263135
32,00033,000819273338
33,00034,000920293541
34,00035,0001021313743
35,00036,0001022333946
36,00037,0001123354148
37,00038,0001125364351
38,00039,0001226384553
39,00040,0001227404855
40,00041,0001328424958
41,00042,0001329445260
42,00043,0001430465462
43,00044,0001432475665
44,00045,0001533485967
45,00046,0001534516070
46,00047,0001635526372
47,00048,0001736546574
48,00049,0001738556777
49,00050,0001839576979
50,00051,0001840597182
51,00052,0001941617384
52,00053,0001942637587
53,00054,0002043657789
54,00055,0002045668091
55,00056,0002146688194
56,00057,0002147708496
57,00058,0002248728698
58,00059,00022507388101
59,00060,00023517590103
60,00062,00024527893108
62,00064,00025558197113
64,00066,000265785101118
66,00068,000276088106122
68,00070,000286292110127
70,00072,000296496114132
72,00074,000306799118137
74,00076,0003169103122142
76,00078,0003272105127147
78,00080,0003473110131151
80,00085,0003578116138160
85,00090,0003884124149172
90,00095,0004190133160184
95,000100,00024495142171196
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2013-21 (2013-12 I.R.B. 660), available at www.irs.gov/irb/2013-12_IRB/ar07.html.
taxmap/pubs/p463-017.htm#en_us_publink100041875

Appendix B-2. Inclusion Amounts for Trucks and Vans First Leased in 2014

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,500$20,000$2$5$7$8$10
20,00020,5003681012
20,50021,00037101114
21,00021,50038111415
21,50022,00049121518
22,00023,000510151721
23,00024,000512182124
24,00025,000614202528
25,00026,000716232832
26,00027,000818263136
27,00028,000920283540
28,00029,0001021323844
29,00030,0001123354148
30,00031,0001126374552
31,00032,0001227414856
32,00033,0001329435260
33,00034,0001431465564
34,00035,0001533495868
35,00036,0001635516272
36,00037,0001737546576
37,00038,0001838586979
38,00039,0001841607283
39,00040,0001943637587
40,00041,0002044667991
41,00042,0002146698295
42,00043,0002248728599
43,00044,00023507489103
44,00045,00024527793106
45,00046,00024548096111
46,00047,00025568399115
47,00048,000265886102119
48,00049,000276088106123
49,00050,000286291109127
50,00051,000296395113130
51,00052,000306597117134
52,00053,0003167100120138
53,00054,0003169103123142
54,00055,0003271106126146
55,00056,0003373108130150
56,00057,0003475111133154
57,00058,0003577114137157
58,00059,0003679116141161
59,00060,0003780120144165
60,00062,0003884123149172
62,00064,0004087130155180
64,00066,0004191136162187
66,00068,0004395141169195
68,00070,0004599146176203
70,00072,00047102153182211
72,00074,00048107158189219
74,00076,00050110164196227
76,00078,00052114169203235
78,00080,00054118175209243
80,00085,00057124185222256
85,00090,00061134199239276
90,00095,00065144213256295
95,000100,000270153227273315
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2014-21 (2014-11 I.R.B. 641), available at .www.irs.gov/irb/2014-11_IRB/ar09.html.
taxmap/pubs/p463-017.htm#en_us_publink100041666

Appendix B-3. Inclusion Amounts for Trucks and Vans First Leased in 2015

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,500$20,000$4$7$11$13$16
20,00020,50049131619
20,50021,000511151922
21,00021,500612182225
21,50022,000614202528
22,00023,000716242933
23,00024,000919293440
24,00025,0001023334046
25,00026,0001225384653
26,00027,0001329425160
27,00028,0001532475765
28,00029,0001635526273
29,00030,0001838566879
30,00031,0001941617485
31,00032,0002045667991
32,00033,0002248708598
33,00034,00023517591104
34,00035,00025548096111
35,00036,000265785101118
36,00037,000286089108124
37,00038,000296394113131
38,00039,000306798119137
39,00040,0003270103124144
40,00041,0003373108130150
41,00042,0003576113135157
42,00043,0003679118141163
43,00044,0003882122147169
44,00045,0003985127153176
45,00046,0004089131158183
46,00047,0004292136163189
47,00048,0004395141169195
48,00049,0004598145175202
49,00050,00046101151180208
50,00051,00048104155186215
51,00052,00049108159192221
52,00053,00051110165197228
53,00054,00052114169203234
54,00055,00053117174208241
55,00056,00055120178214248
56,00057,00056123183220254
57,00058,00058126188225261
58,00059,00059130192231267
59,00060,00061133197236273
60,00062,00063137204245283
62,00064,00066144213256296
64,00066,00068150223268308
66,00068,00071157232278322
68,00070,00074163241290335
70,00072,00077169251301348
72,00074,00080175261312361
74,00076,00083182269324374
76,00078,00086188279335386
78,00080,00089194288346400
80,00085,00094205305366422
85,00090,000101221328394455
90,00095,000108237351422488
95,000100,0002115253375450519
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2015-19 (2015-8 I.R.B. 656), available at www.irs.gov/irb/2015-8_IRB/ar10.html.
taxmap/pubs/p463-017.htm#en_us_publink100051198

Appendix B-4. Inclusion Amounts for Trucks and Vans First Leased in 2016

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,500$20,000$3$8$12$14$16
20,00020,500410151720
20,50021,000512172125
21,00021,500614202528
21,50022,000716232832
22,00023,000819283338
23,00024,0001023334146
24,00025,0001226404755
25,00026,0001430465463
26,00027,0001634516270
27,00028,0001738586879
28,00029,0001942637686
29,00030,0002146698295
30,00031,00023507589103
31,00032,00025548097111
32,00033,000265886104119
33,00034,000286292111127
34,00035,000306698117136
35,00036,0003270104124143
36,00037,0003473110132151
37,00038,0003578115139160
38,00039,0003782121146167
39,00040,0003985128152176
40,00041,0004189133160184
41,00042,0004294139166192
42,00043,0004497145174200
43,00044,00046101151181208
44,00045,00048105157187217
45,00046,00050109162195224
46,00047,00051113169201233
47,00048,00053117174209240
48,00049,00055121180216248
49,00050,00057125186222257
50,00051,00059129191230265
51,00052,00060133197237273
52,00053,00062137203244281
53,00054,00064141209250290
54,00055,00066144216257298
55,00056,00068148221265305
56,00057,00069153226272314
57,00058,00071156233279321
58,00059,00073160239285330
59,00060,00075164244293338
60,00062,00077170253304350
62,00064,00081178265317366
64,00066,00085186276331383
66,00068,00088194288345399
68,00070,00092202299360414
70,00072,00095210311374431
72,00074,00099217324387447
74,00076,000102226335401463
76,00078,000106233347415480
78,00080,000110241358430495
80,00085,000116255379454524
85,00090,000125274409489564
90,00095,000134284437525605
95,000100,0002156314466560645
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2016-23 (2016-16 I.R.B. 581), available at www.irs.gov/irb/2016-16_IRB/ar06.html.
taxmap/pubs/p463-017.htm#appendixb-5.inclusionamountsfortruc-08cebff4

Appendix B-5. Inclusion Amounts for Trucks and Vans First Leased in 2017

Fair Market ValueTax Year of Lease1
Over   Not Over   1st2nd3rd4th5th and Later
$19,500$20,000$4$8$11$13$16
20,00020,500410141720
20,50021,000512172123
21,00021,500614202428
21,50022,000716232832
22,00023,000919273338
23,00024,0001023344046
24,00025,0001227394854
25,00026,0001431455562
26,00027,0001635516271
27,00028,0001839576979
28,00029,0001943637688
29,00030,0002147698396
30,00031,00023517590104
31,00032,00025558197112
32,00033,000275987104120
33,00034,000296393111129
34,00035,000306799119136
35,00036,0003271105126145
36,00037,0003475111133153
37,00038,0003679117140161
38,00039,0003883122148169
39,00040,0004087128155177
40,00041,0004191135161186
41,00042,0004395141168194
42,00043,0004599146176203
43,00044,00047103152183211
44,00045,00049107158190219
45,00046,00050111165196228
46,00047,00052115170204236
47,00048,00054119176211244
48,00049,00056123182218252
49,00050,00058127188225261
50,00051,00060131194232269
51,00052,00061135200240277
52,00053,00063139206247285
53,00054,00065143212254293
54,00055,00067147218261301
55,00056,00069151224268309
56,00057,00070155230275318
57,00058,00072159236282326
58,00059,00074163242289335
59,00060,00076167248296343
60,00062,00079173256308355
62,00064,00082181269321372
64,00066,00086189280336388
66,00068,00090197292350404
68,00070,00093205304365420
70,00072,00097213316379437
72,00074,000101221328393453
74,00076,000104229340407470
76,00078,000108237352421487
78,00080,000111245364436503
80,00085,000118259384461532
85,00090,000127279414497573
90,00095,000136299444532614
95,000100,0002145319474567656
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the vehicle is more than $100,000, see Rev. Proc. 2017-29 (2017-14 I.R.B. 1065), available at IRS.gov/irb/2017-14_IRB/ar10.html.