Tax Preparation Help  
Publication 463 2008 Tax Year

7.   How To Get Tax Help

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

Contacting your Taxpayer Advocate.   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

  You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service - Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate.

Taxpayer Advocacy Panel (TAP).   The TAP listens to taxpayers, identifies taxpayer issues, and makes suggestions for improving IRS services and customer satisfaction. If you have suggestions for improvements, contact the TAP, toll free at 1-888-912-1227 or go to
www.improveirs.org.

Low Income Taxpayer Clinics (LITCs).   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at www.irs.gov or at your local IRS office.

Free tax services.   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics.

  Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.

Access by computer
Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7 days a week to:

  • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.

  • Check the status of your 2007 refund. Click on Where's My Refund. Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2007 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.

  • Download forms, instructions, and publications.

  • Order IRS products online.

  • Research your tax questions online.

  • Search publications online by topic or keyword.

  • View Internal Revenue Bulletins (IRBs) published in the last few years.

  • Figure your withholding allowances using the withholding calculator online at
    www.irs.gov/individuals.

  • Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant.

  • Sign up to receive local and national tax news by email.

  • Get information on starting and operating a small business.

Phone number
Phone. Many services are available by phone.

  • Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.

  • Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.

  • Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

  • TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.

  • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.

  • Refund information. To check the status of your 2007 refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2007 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.

Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

Walk-in services
Walk-in. Many products and services are available on a walk-in basis.

  • Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.

  • Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

Address you may need
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.


National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903

cdrom
CD/DVD for tax products. You can order Publication 1796, IRS Tax Products CD/DVD, and obtain:

  • Current-year forms, instructions, and publications.

  • Prior-year forms, instructions, and publications.

  • Bonus: Historical Tax Products DVD - Ships with the final release.

  • Tax Map: an electronic research tool and finding aid.

  • Tax law frequently asked questions.

  • Tax Topics from the IRS telephone response system.

  • Fill-in, print, and save features for most tax forms.

  • Internal Revenue Bulletins.

  • Toll-free and email technical support.

  • The CD which is released twice during the year.
    - The first release will ship the beginning of January 2008.
    - The final release will ship the beginning of March 2008.

Purchase the CD/DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Price is subject to change.

cdrom
CD for small businesses. Publication 3207, The Small Business Resource Guide CD for 2007, is a must for every small business owner or any taxpayer about to start a business. This year's CD includes:

  • Helpful information, such as how to prepare a business plan, find financing for your business, and much more.

  • All the business tax forms, instructions, and publications needed to successfully manage a business.

  • Tax law changes for 2007.

  • Tax Map: an electronic research tool and finding aid.

  • Web links to various government agencies, business associations, and IRS organizations.

  • Rate the Product” survey—your opportunity to suggest changes for future editions.

  • A site map of the CD to help you navigate the pages of the CD with ease.

  • An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.

An updated version of this CD is available each year in early April. You can get a free copy by calling 1-800-829-3676 or by visiting www.irs.gov/smallbiz.

Appendices

There are sixteen appendices.

Appendices A-1 through A-6 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.

Appendices C-1 through C-5 show the lease inclusion amounts that you may need to report if you leased an electric car before 2007.

If any of these apply to you, use the appendix for the year you first leased the car. (See chapter 4.)

Appendix A-1. Inclusion Amounts for Cars First Leased in 1998 through 2002

    Tax Year of Lease 1
Fair Market Value For Lease Term Beginning in 1998 For Lease Term Beginning in 1999 For Lease Term Beginning in 2000 For Lease Term Beginning in 2001 For Lease Term Beginning in 2002
Over Not Over 5th and Later 5th and Later 5th and Later 5th and Later 5th and Later
$15,500 $15,800 $0 $6 $12 $11 $6
15,800 16,100 14 14 23 22 13
16,100 16,400 25 23 34 33 19
16,400 16,700 36 32 45 44 26
16,700 17,000 47 41 57 56 31
17,000 17,500 62 53 72 70 40
17,500 18,000 80 68 91 89 50
18,000 18,500 99 82 109 107 61
18,500 19,000 117 96 128 125 72
19,000 19,500 136 111 147 143 82
19,500 20,000 154 126 166 162 93
20,000 20,500 173 140 185 181 103
20,500 21,000 191 155 204 199 114
21,000 21,500 209 169 222 217 123
21,500 22,000 228 183 241 236 134
22,000 23,000 255 206 269 263 150
23,000 24,000 292 235 306 300 171
24,000 25,000 329 264 345 337 192
25,000 26,000 366 293 381 373 213
26,000 27,000 403 322 419 410 234
27,000 28,000 439 351 457 447 255
28,000 29,000 477 380 494 484 276
29,000 30,000 513 410 532 520 296
30,000 31,000 550 439 570 557 318
31,000 32,000 587 468 607 594 338
32,000 33,000 624 497 645 631 360
33,000 34,000 661 527 683 667 381
34,000 35,000 697 556 720 705 402
35,000 36,000 735 585 757 741 422
36,000 37,000 771 614 795 778 443
37,000 38,000 808 643 833 815 464
38,000 39,000 845 672 870 851 485
39,000 40,000 882 702 908 888 506
40,000 41,000 919 731 946 925 527
41,000 42,000 955 760 983 962 549
42,000 43,000 992 789 1,021 998 570
43,000 44,000 1,028 819 1,058 1,036 590
44,000 45,000 1,066 848 1,095 1,072 611
45,000 46,000 1,102 877 1,133 1,108 632
46,000 47,000 1,140 906 1,171 1,145 653
47,000 48,000 1,176 935 1,208 1,183 674
48,000 49,000 1,213 964 1,246 1,219 695
49,000 50,000 1,250 993 1,284 1,256 717
50,000 51,000 1,286 1,023 1,321 1,293 737
51,000 52,000 1,324 1,052 1,359 1,330 758
52,000 53,000 1,360 1,081 1,396 1,366 779
53,000 54,000 1,398 1,110 1,433 1,403 800
54,000 55,000 1,434 1,140 1,471 1,439 821
55,000 56,000 1,471 1,169 1,508 1,476 842
56,000 57,000 1,508 1,198 1,546 1,514 863
57,000 58,000 1,544 1,227 1,584 1,550 883
58,000 59,000 1,582 1,256 1,621 1,586 905
59,000 60,000 1,619 1,285 1,659 1,624 925
60,000 62,000 1,674 1,329 1,715 1,678 957
62,000 64,000 1,747 1,387 1,790 1,752 999
64,000 66,000 1,821 1,446 1,865 1,825 1,041
66,000 68,000 1,894 1,504 1,941 1,900 1,083
68,000 70,000 1,968 1,563 2,016 1,972 1,125
70,000 72,000 2,042 1,621 2,092 2,047 1,166
72,000 74,000 2,115 1,679 2,166 2,120 1,208
74,000 76,000 2 2,189 1,738 2,241 2,193 1,250

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 car is more than $76,000 or less than $15,501, see the document listed for the first year of the lease.
For 1998, Revenue Procedure 98-30 (1998-1 CB 930)
For 1999, Revenue Procedure 99-14 (1999-5 IRB 56)
For 2000, Revenue Procedure 2000-18 (2000-9 IRB 274)
For 2001, Revenue Procedure 2001-19 (2001-9 IRB 732)
For 2002, Revenue Procedure 2002-14 (2002-5 IRB 450)
If you leased an electric car, use Appendix B.

Appendix A-2. Inclusion Amounts for Cars (Other Than Trucks, Vans, or Electric Cars) First Leased in 2003

Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$18,000 $18,500 $10 $22 $33 $40 $45
18,500 19,000 12 26 39 46 53
19,000 19,500 14 30 44 53 61
19,500 20,000 15 34 50 59 69
20,000 20,500 17 37 56 66 77
20,500 21,000 19 41 61 73 85
21,000 21,500 21 45 66 80 92
21,500 22,000 22 49 72 87 100
22,000 23,000 25 54 81 97 111
23,000 24,000 28 62 92 110 127
24,000 25,000 32 70 103 123 143
25,000 26,000 35 77 115 137 158
26,000 27,000 39 85 125 151 174
27,000 28,000 42 92 137 165 189
28,000 29,000 46 100 148 178 204
29,000 30,000 49 108 159 191 221
30,000 31,000 52 115 171 205 236
31,000 32,000 56 123 182 218 251
32,000 33,000 59 130 194 231 267
33,000 34,000 63 138 204 245 283
34,000 35,000 66 146 215 259 298
35,000 36,000 70 153 227 272 314
36,000 37,000 73 161 238 285 330
37,000 38,000 77 168 249 299 346
38,000 39,000 80 176 260 313 361
39,000 40,000 83 184 272 326 376
40,000 41,000 87 191 283 340 391
41,000 42,000 90 199 294 353 407
42,000 43,000 94 206 306 366 423
43,000 44,000 97 214 317 380 438
44,000 45,000 101 221 328 394 454
45,000 46,000 104 229 339 407 470
46,000 47,000 108 236 351 420 486
47,000 48,000 111 244 362 434 501
48,000 49,000 115 251 374 447 516
49,000 50,000 118 259 385 460 532
50,000 51,000 121 267 396 474 548
51,000 52,000 125 274 407 488 563
52,000 53,000 128 282 418 502 578
53,000 54,000 132 289 430 515 594
54,000 55,000 135 297 441 528 610
55,000 56,000 139 304 452 542 626
56,000 57,000 142 312 463 556 641
57,000 58,000 146 320 474 569 656
58,000 59,000 149 327 486 582 672
59,000 60,000 152 335 497 596 688
60,000 62,000 158 346 514 616 711
62,000 64,000 165 361 537 642 743
64,000 66,000 171 377 559 670 773
66,000 68,000 178 392 581 697 805
68,000 70,000 185 407 604 724 835
70,000 72,000 192 422 626 751 867
72,000 74,000 199 437 649 778 898
74,000 76,000 206 452 672 804 930
76,000 78,000 213 467 694 832 960
78,000 80,000 220 483 716 859 991
80,000 85,000 232 509 756 906 1,046
85,000 90,000 249 547 812 973 1,124
90,000 95,000 266 585 868 1,041 1,202
95,000 100,000 2 284 623 924 1,108 1,280

1 For the tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the lease is more than $100,000, see Revenue Procedure 2003-75 (2003-45 IRB 1018).

Appendix A-3. Inclusion Amounts for Cars (Other Than Trucks, Vans, or Electric Cars) First Leased in 2004

Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$17,500 $18,000 $11 $23 $33 $42 $48
18,000 18,500 13 26 40 49 56
18,500 19,000 14 31 46 55 65
19,000 19,500 16 35 51 63 73
19,500 20,000 18 39 57 70 81
20,000 20,500 20 43 63 77 89
20,500 21,000 22 47 69 84 97
21,000 21,500 23 51 75 91 106
21,500 22,000 25 55 81 98 114
22,000 23,000 28 61 90 109 126
23,000 24,000 32 69 102 123 142
24,000 25,000 35 77 114 137 159
25,000 26,000 39 85 126 151 176
26,000 27,000 43 93 137 166 192
27,000 28,000 46 101 149 180 209
28,000 29,000 50 109 161 194 225
29,000 30,000 54 116 174 208 242
30,000 31,000 57 125 185 223 257
31,000 32,000 61 133 197 237 274
32,000 33,000 64 141 209 251 291
33,000 34,000 68 149 221 265 307
34,000 35,000 72 157 232 280 323
35,000 36,000 75 165 244 294 340
36,000 37,000 79 173 256 308 357
37,000 38,000 83 181 268 322 373
38,000 39,000 86 189 280 337 389
39,000 40,000 90 197 292 351 405
40,000 41,000 94 204 304 365 423
41,000 42,000 97 213 316 379 438
42,000 43,000 101 221 327 394 455
43,000 44,000 105 228 340 408 471
44,000 45,000 108 237 351 422 488
45,000 46,000 112 245 363 436 504
46,000 47,000 115 253 375 451 520
47,000 48,000 119 261 387 464 538
48,000 49,000 123 269 398 479 554
49,000 50,000 126 277 411 493 570
50,000 51,000 130 285 422 508 586
51,000 52,000 134 292 435 522 603
52,000 53,000 137 301 446 536 619
53,000 54,000 141 309 458 550 636
54,000 55,000 145 316 471 564 652
55,000 56,000 148 325 482 578 669
56,000 57,000 152 333 493 593 685
57,000 58,000 155 341 506 607 701
58,000 59,000 159 349 517 622 718
59,000 60,000 163 357 529 636 734
60,000 62,000 168 369 547 657 759
62,000 64,000 176 384 571 686 792
64,000 66,000 183 401 594 714 825
66,000 68,000 190 417 618 743 857
68,000 70,000 197 433 642 771 890
70,000 72,000 205 448 666 800 923
72,000 74,000 212 465 689 828 956
74,000 76,000 219 481 713 856 990
76,000 78,000 227 496 738 884 1,022
78,000 80,000 234 513 760 914 1,055
80,000 85,000 247 540 803 963 1,112
85,000 90,000 265 580 862 1,035 1,194
90,000 95,000 283 621 921 1,105 1,277
95,000 100,000 2 301 661 980 1,177 1,359

1 For the tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the lease is more than $100,000, see Revenue Procedure 2004-20 (2004-13 IRB 642).

Appendix A-4. Inclusion Amounts for Cars (Other Than Trucks, Vans, or Electric Cars) First Leased in 2005

Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$15,200 $15,500 $3 $6 $9 $11 $13
15,500 15,800 4 9 13 17 19
15,800 16,100 5 12 18 22 26
16,100 16,400 7 15 22 27 32
16,400 16,700 8 18 27 32 39
16,700 17,000 9 21 32 38 44
17,000 17,500 11 25 38 45 52
17,500 18,000 14 30 45 54 63
18,000 18,500 16 35 52 63 73
18,500 19,000 18 40 60 72 83
19,000 19,500 20 46 67 80 94
19,500 20,000 23 50 75 90 104
20,000 20,500 25 55 82 99 115
20,500 21,000 27 61 89 108 125
21,000 21,500 30 65 97 117 135
21,500 22,000 32 70 105 125 146
22,000 23,000 35 78 116 139 161
23,000 24,000 40 88 131 156 182
24,000 25,000 44 98 146 175 202
25,000 26,000 49 108 161 192 223
26,000 27,000 54 118 175 211 244
27,000 28,000 58 128 191 228 265
28,000 29,000 63 138 205 247 285
29,000 30,000 67 149 220 264 306
30,000 31,000 72 159 234 283 326
31,000 32,000 77 168 250 300 348
32,000 33,000 81 179 265 318 367
33,000 34,000 86 189 279 336 389
34,000 35,000 90 199 295 354 409
35,000 36,000 95 209 309 372 430
36,000 37,000 99 219 325 389 451
37,000 38,000 104 229 339 408 471
38,000 39,000 109 239 354 426 491
39,000 40,000 113 249 370 443 512
40,000 41,000 118 259 384 462 533
41,000 42,000 122 269 400 479 554
42,000 43,000 127 279 414 497 575
43,000 44,000 132 289 429 515 595
44,000 45,000 136 299 444 533 616
45,000 46,000 141 309 459 551 636
46,000 47,000 145 320 473 569 657
47,000 48,000 150 329 489 587 678
48,000 49,000 154 340 504 604 699
49,000 50,000 159 350 518 623 719
50,000 51,000 164 360 533 640 740
51,000 52,000 168 370 548 659 760
52,000 53,000 173 380 563 676 781
53,000 54,000 177 390 578 694 802
54,000 55,000 182 400 593 712 823
55,000 56,000 186 410 609 729 844
56,000 57,000 191 420 623 748 864
57,000 58,000 196 430 638 766 884
58,000 59,000 200 440 653 784 905
59,000 60,000 205 450 668 802 925
60,000 62,000 212 465 691 828 957
62,000 64,000 221 485 721 864 998
64,000 66,000 230 506 750 900 1,039
66,000 68,000 239 526 780 935 1,081
68,000 70,000 248 546 810 971 1,123
70,000 72,000 258 566 839 1,008 1,163
72,000 74,000 267 586 869 1,044 1,204
74,000 76,000 276 606 899 1,079 1,247
76,000 78,000 285 626 930 1,114 1,288
78,000 80,000 294 646 960 1,150 1,329
80,000 85,000 310 682 1,011 1,213 1,402
85,000 90,000 333 732 1,086 1,303 1,504
90,000 95,000 356 782 1,161 1,392 1,608
95,000 100,000 2 379 832 1,236 1,481 1,712

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 car is more than $100,000, see Revenue Procedure 2005-13 (2005-12 IRB 759).

Appendix A-5. Inclusion Amounts for Cars (Other Than Trucks, Vans, or Electric Cars) First Leased in 2006

Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$15,200 $15,500 $4 $6 $10 $10 $10
15,500 15,800 6 10 16 18 18
15,800 16,100 8 15 22 25 28
16,100 16,400 9 19 29 33 36
16,400 16,700 11 24 35 40 45
16,700 17,000 13 28 42 48 53
17,000 17,500 16 34 50 58 66
17,500 18,000 19 41 61 71 80
18,000 18,500 23 48 71 84 95
18,500 19,000 26 55 82 96 110
19,000 19,500 29 62 93 109 125
19,500 20,000 32 70 103 122 139
20,000 20,500 36 76 114 135 154
20,500 21,000 39 84 124 148 168
21,000 21,500 42 91 135 160 184
21,500 22,000 45 98 146 173 198
22,000 23,000 50 109 162 192 220
23,000 24,000 57 123 183 218 250
24,000 25,000 63 138 204 243 279
25,000 26,000 70 152 225 269 309
26,000 27,000 76 166 247 294 339
27,000 28,000 83 181 268 319 368
28,000 29,000 90 195 289 345 397
29,000 30,000 96 209 311 371 426
30,000 31,000 103 223 332 397 455
31,000 32,000 109 238 353 422 485
32,000 33,000 116 252 374 448 515
33,000 34,000 122 267 395 473 545
34,000 35,000 129 281 417 498 574
35,000 36,000 135 295 439 523 604
36,000 37,000 142 309 460 549 633
37,000 38,000 148 324 481 575 662
38,000 39,000 155 338 502 601 691
39,000 40,000 161 353 523 626 721
40,000 41,000 168 367 545 651 750
41,000 42,000 175 381 566 677 780
42,000 43,000 181 396 587 702 810
43,000 44,000 188 410 608 728 839
44,000 45,000 194 424 630 753 869
45,000 46,000 201 438 651 779 898
46,000 47,000 207 453 672 805 927
47,000 48,000 214 467 694 830 956
48,000 49,000 220 482 715 855 986
49,000 50,000 227 496 736 881 1,016
50,000 51,000 233 510 758 906 1,045
51,000 52,000 240 525 778 932 1,075
52,000 53,000 246 539 800 958 1,104
53,000 54,000 253 553 821 984 1,133
54,000 55,000 259 568 842 1,009 1,163
55,000 56,000 266 582 864 1,034 1,192
56,000 57,000 273 596 885 1,060 1,221
57,000 58,000 279 611 906 1,085 1,251
58,000 59,000 286 625 927 1,111 1,281
59,000 60,000 292 639 949 1,136 1,311
60,000 62,000 302 661 981 1,174 1,354
62,000 64,000 315 690 1,023 1,225 1,413
64,000 66,000 328 718 1,066 1,276 1,473
66,000 68,000 341 747 1,108 1,328 1,531
68,000 70,000 354 776 1,151 1,378 1,590
70,000 72,000 367 804 1,194 1,429 1,649
72,000 74,000 380 833 1,236 1,481 1,707
74,000 76,000 393 862 1,278 1,532 1,767
76,000 78,000 407 890 1,321 1,583 1,825
78,000 80,000 420 919 1,363 1,634 1,884
80,000 85,000 443 969 1,438 1,723 1,987
85,000 90,000 475 1,041 1,544 1,851 2,135
90,000 95,000 508 1,112 1,651 1,978 2,282
95,000 100,000 2 541 1,184 1,757 2,106 2,429

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 car is more than $100,000, see Revenue Procedure 2006-18 (2006-12 IRB 645).

Appendix A-6. Inclusion Amounts for Cars (Other Than Trucks and Vans) First Leased in 2007

Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$15,000 $15,800 $2 $5 $11 $11 $13
15,800 16,100 4 10 17 19 22
16,100 16,400 6 14 24 28 31
16,400 16,700 9 18 31 35 41
16,700 17,000 11 23 37 43 50
17,000 17,500 13 29 46 54 62
17,500 18,000 17 37 56 68 77
18,000 18,500 20 44 68 81 93
18,500 19,000 24 51 80 94 108
19,000 19,500 27 59 90 108 124
19,500 20,000 30 67 101 121 139
20,000 20,500 34 74 113 134 154
20,500 21,000 37 82 123 148 170
21,000 21,500 41 89 135 161 185
21,500 22,000 44 97 146 174 201
22,000 23,000 49 108 163 194 224
23,000 24,000 56 123 185 221 255
24,000 25,000 63 138 207 248 285
25,000 26,000 70 153 229 275 316
26,000 27,000 77 168 251 302 347
27,000 28,000 83 183 274 328 378
28,000 29,000 90 198 296 355 409
29,000 30,000 97 213 318 382 439
30,000 31,000 104 228 341 408 470
31,000 32,000 111 243 363 435 501
32,000 33,000 118 258 385 461 532
33,000 34,000 125 273 407 488 563
34,000 35,000 131 288 430 515 593
35,000 36,000 138 303 452 542 624
36,000 37,000 145 318 474 568 656
37,000 38,000 152 333 496 595 686
38,000 39,000 159 348 519 621 717
39,000 40,000 166 363 541 648 748
40,000 41,000 172 378 564 674 779
41,000 42,000 179 393 586 701 810
42,000 43,000 186 408 608 728 840
43,000 44,000 193 423 630 755 871
44,000 45,000 200 438 652 782 902
45,000 46,000 207 453 674 809 933
46,000 47,000 213 468 697 835 964
47,000 48,000 220 483 719 862 995
48,000 49,000 227 498 742 888 1,025
49,000 50,000 234 513 764 915 1,056
50,000 51,000 241 528 786 942 1,087
51,000 52,000 278 543 808 969 1,117
52,000 53,000 254 558 831 995 1,148
53,000 54,000 261 573 853 1,022 1,179
54,000 55,000 268 588 875 1,049 1,210
55,000 56,000 275 603 897 1,076 1,241
56,000 57,000 282 618 920 1,102 1,271
57,000 58,000 289 633 942 1,128 1,303
58,000 59,000 296 648 964 1,155 1,334
59,000 60,000 302 663 987 1,182 1,364
60,000 62,000 313 685 1,020 1,222 1,411
62,000 64,000 326 716 1,064 1,276 1,472
64,000 66,000 340 746 1,108 1,329 1,534
66,000 68,000 354 775 1,154 1,382 1,595
68,000 70,000 367 806 1,198 1,435 1,657
70,000 72,000 381 836 1,242 1,489 1,719
72,000 74,000 395 865 1,287 1,543 1,780
74,000 76,000 408 896 1,331 1,596 1,842
76,000 78,000 422 926 1,376 1,649 1,903
78,000 80,000 436 955 1,421 1,703 1,965
80,000 85,000 460 1,008 1,498 1,796 2,074
85,000 90,000 494 1,083 1,610 1,929 2,228
90,000 95,000 528 1,158 1,721 2,063 2,382
95,000 100,000 2 562 1,233 1,833 2,196 2,536

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 car is more than $100,000, see Revenue Procedure 2007-30 (2007-18 IRB 1104).

Appendix B-1. Inclusion Amounts for Trucks and Vans First Leased in 2003

Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$18,500 $19,000 $7 $14 $22 $24 $29
19,000 19,500 8 18 27 32 36
19,500 20,000 10 22 33 38 44
20,000 20,500 12 26 38 45 52
20,500 21,000 14 29 44 52 60
21,000 21,500 15 34 49 59 67
21,500 22,000 17 37 55 66 75
22,000 23,000 20 43 63 76 86
23,000 24,000 23 51 74 89 102
24,000 25,000 27 58 86 102 118
25,000 26,000 30 66 97 116 133
26,000 27,000 33 73 109 129 149
27,000 28,000 37 81 119 143 165
28,000 29,000 40 89 130 157 180
29,000 30,000 44 96 142 170 196
30,000 31,000 47 104 153 183 212
31,000 32,000 51 111 165 196 227
32,000 33,000 54 119 176 210 242
33,000 34,000 58 126 187 224 258
34,000 35,000 61 134 198 238 273
35,000 36,000 65 141 210 251 289
36,000 37,000 68 149 221 264 305
37,000 38,000 71 157 232 278 320
38,000 39,000 75 164 243 292 336
39,000 40,000 78 172 254 305 352
40,000 41,000 82 179 266 318 367
41,000 42,000 85 187 277 332 383
42,000 43,000 89 194 289 345 398
43,000 44,000 92 202 300 358 414
44,000 45,000 96 209 311 373 429
45,000 46,000 99 217 322 386 445
46,000 47,000 102 225 333 400 460
47,000 48,000 106 232 345 413 476
48,000 49,000 109 240 356 426 492
49,000 50,000 113 247 368 439 507
50,000 51,000 116 255 379 453 523
51,000 52,000 120 263 389 467 538
52,000 53,000 123 270 401 480 554
53,000 54,000 127 278 412 493 570
54,000 55,000 130 285 424 507 585
55,000 56,000 134 293 434 521 601
56,000 57,000 137 301 445 534 617
57,000 58,000 140 308 457 548 632
58,000 59,000 144 316 468 561 647
59,000 60,000 147 323 480 575 663
60,000 62,000 152 335 496 595 687
62,000 64,000 159 350 519 622 717
64,000 66,000 166 365 542 648 749
66,000 68,000 173 380 564 676 780
68,000 70,000 180 395 587 702 811
70,000 72,000 187 410 609 730 842
72,000 74,000 194 426 631 757 873
74,000 76,000 201 441 654 783 905
76,000 78,000 208 456 676 811 935
78,000 80,000 215 471 699 837 967
80,000 85,000 227 497 739 885 1,021
85,000 90,000 244 535 795 952 1,099
90,000 95,000 261 573 851 1,020 1,177
95,000 100,000 2 278 611 907 1,088 1,254

1 For the tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the lease is more than $100,000, see Revenue Procedure 2003-75 (2003-45 IRB 1018).

Appendix B-2. Inclusion Amounts for Trucks and Vans First Leased in 2004

Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$18,000 $18,500 $7 $15 $21 $26 $30
18,500 19,000 9 18 28 33 38
19,000 19,500 11 22 34 40 47
19,500 20,000 13 26 39 48 55
20,000 20,500 14 31 45 54 63
20,500 21,000 16 35 51 61 72
21,000 21,500 18 38 58 68 80
21,500 22,000 20 42 63 76 88
22,000 23,000 23 48 72 87 100
23,000 24,000 26 57 83 101 117
24,000 25,000 30 64 96 115 133
25,000 26,000 34 72 108 129 149
26,000 27,000 37 81 119 143 166
27,000 28,000 41 88 132 157 183
28,000 29,000 44 97 143 172 198
29,000 30,000 48 104 155 187 215
30,000 31,000 52 112 167 201 231
31,000 32,000 55 121 178 215 248
32,000 33,000 59 128 191 229 264
33,000 34,000 63 136 203 243 281
34,000 35,000 66 145 214 257 298
35,000 36,000 70 152 227 271 314
36,000 37,000 74 160 238 286 330
37,000 38,000 77 169 249 301 346
38,000 39,000 81 176 262 314 364
39,000 40,000 84 185 273 329 379
40,000 41,000 88 192 286 343 396
41,000 42,000 92 200 298 357 412
42,000 43,000 95 209 309 371 429
43,000 44,000 99 216 322 385 445
44,000 45,000 103 224 333 400 462
45,000 46,000 106 233 345 413 479
46,000 47,000 110 240 357 428 495
47,000 48,000 114 248 369 442 511
48,000 49,000 117 257 380 457 527
49,000 50,000 121 264 393 471 544
50,000 51,000 125 272 404 486 560
51,000 52,000 128 280 417 499 577
52,000 53,000 132 288 428 514 593
53,000 54,000 135 297 440 527 610
54,000 55,000 139 304 452 542 626
55,000 56,000 143 312 464 556 643
56,000 57,000 146 321 475 571 659
57,000 58,000 150 328 488 585 675
58,000 59,000 154 336 499 600 691
59,000 60,000 157 345 511 613 708
60,000 62,000 163 356 529 635 733
62,000 64,000 170 372 553 663 766
64,000 66,000 177 389 576 692 798
66,000 68,000 185 404 600 720 832
68,000 70,000 192 420 624 749 864
70,000 72,000 199 436 648 777 897
72,000 74,000 206 453 671 805 931
74,000 76,000 214 468 695 834 963
76,000 78,000 221 484 719 863 996
78,000 80,000 228 501 742 891 1,029
80,000 85,000 241 528 785 940 1,087
85,000 90,000 259 568 844 1,012 1,168
90,000 95,000 277 609 902 1,084 1,250
95,000 100,000 2 296 648 962 1,155 1,333

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 lease is more than $100,000, see Revenue Procedure 2004-20 (2004-13 IRB 642).

Appendix B-3. Inclusion Amounts for Trucks and Vans First Leased in 2005

Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$16,700 $17,000 $3 $6 $8 $10 $11
17,000 17,500 4 10 14 17 20
17,500 18,000 7 15 21 26 30
18,000 18,500 9 20 29 35 40
18,500 19,000 11 25 37 43 51
19,000 19,500 14 30 44 52 61
19,500 20,000 16 35 51 62 71
20,000 20,500 18 40 59 71 81
20,500 21,000 20 45 67 79 92
21,000 21,500 23 50 74 88 103
21,500 22,000 25 55 81 98 113
22,000 23,000 28 63 92 111 129
23,000 24,000 33 73 107 129 149
24,000 25,000 38 83 122 147 169
25,000 26,000 42 93 137 165 190
26,000 27,000 47 103 152 183 210
27,000 28,000 51 113 167 201 231
28,000 29,000 56 123 182 218 253
29,000 30,000 60 133 197 237 272
30,000 31,000 65 143 212 254 294
31,000 32,000 70 153 227 272 314
32,000 33,000 74 163 242 290 335
33,000 34,000 79 173 257 308 355
34,000 35,000 83 184 271 326 376
35,000 36,000 88 193 287 344 397
36,000 37,000 93 203 302 361 418
37,000 38,000 97 214 316 380 438
38,000 39,000 102 223 332 397 459
39,000 40,000 106 234 346 415 480
40,000 41,000 111 244 361 433 500
41,000 42,000 115 254 376 451 521
42,000 43,000 120 264 391 469 542
43,000 44,000 125 274 406 487 562
44,000 45,000 129 284 421 505 583
45,000 46,000 134 294 436 523 603
46,000 47,000 138 304 451 541 624
47,000 48,000 143 314 466 558 645
48,000 49,000 148 324 481 576 666
49,000 50,000 152 334 496 594 687
50,000 51,000 157 344 511 612 707
51,000 52,000 161 355 525 630 728
52,000 53,000 166 364 541 648 748
53,000 54,000 170 375 555 666 769
54,000 55,000 175 385 570 684 789
55,000 56,000 180 394 586 701 811
56,000 57,000 184 405 600 720 830
57,000 58,000 189 415 615 737 852
58,000 59,000 193 425 630 755 873
59,000 60,000 198 435 645 773 893
60,000 62,000 205 450 667 800 924
62,000 64,000 214 470 697 836 966
64,000 66,000 223 490 727 872 1,007
66,000 68,000 232 510 757 908 1,048
68,000 70,000 241 531 786 944 1,089
70,000 72,000 251 550 817 979 1,131
72,000 74,000 260 571 846 1,015 1,172
74,000 76,000 269 591 876 1,051 1,213
76,000 78,000 278 611 906 1,087 1,254
78,000 80,000 287 631 936 1,123 1,296
80,000 85,000 303 666 989 1,185 1,368
85,000 90,000 326 717 1,063 1,274 1,472
90,000 95,000 349 767 1,137 1,365 1,575
95,000 100,000 2 372 817 1,212 1,454 1,678

1 For the last year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $100,000, see Revenue Procedure 2005-13 (2005-12 IRB 759).

Appendix B-4. Inclusion Amounts for Trucks and Vans First Leased in 2006

Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$16,700 $17,000 $4 $8 $12 $14 $16
17,000 17,500 6 14 20 24 29
17,500 18,000 9 21 31 37 43
18,000 18,500 13 28 42 49 58
18,500 19,000 16 36 52 62 72
19,000 19,500 19 43 63 75 87
19,500 20,000 23 50 73 88 102
20,000 20,500 26 57 84 101 116
20,500 21,000 29 64 95 113 131
21,000 21,500 32 72 105 126 146
21,500 22,000 36 78 116 139 161
22,000 23,000 41 89 132 158 183
23,000 24,000 47 104 153 183 213
24,000 25,000 54 118 174 209 242
25,000 26,000 60 132 196 235 271
26,000 27,000 67 146 217 261 300
27,000 28,000 73 161 238 286 330
28,000 29,000 80 175 260 311 359
29,000 30,000 86 190 281 336 389
30,000 31,000 93 204 302 362 418
31,000 32,000 99 219 323 388 447
32,000 33,000 106 233 344 413 478
33,000 34,000 112 247 366 439 506
34,000 35,000 119 261 387 465 536
35,000 36,000 125 276 408 490 566
36,000 37,000 132 290 430 515 595
37,000 38,000 139 304 451 541 624
38,000 39,000 145 319 472 566 654
39,000 40,000 152 333 493 592 684
40,000 41,000 158 347 515 618 712
41,000 42,000 165 362 536 642 743
42,000 43,000 171 376 557 669 772
43,000 44,000 178 390 579 694 801
44,000 45,000 184 405 600 719 831
45,000 46,000 191 419 621 745 860
46,000 47,000 197 434 642 770 890
47,000 48,000 204 448 663 796 919
48,000 49,000 210 462 685 822 948
49,000 50,000 217 476 707 847 977
50,000 51,000 224 490 728 872 1,008
51,000 52,000 230 505 749 898 1,037
52,000 53,000 237 519 770 924 1,066
53,000 54,000 243 534 791 949 1,096
54,000 55,000 250 548 813 974 1,125
55,000 56,000 256 563 833 1,000 1,155
56,000 57,000 263 577 855 1,025 1,184
57,000 58,000 269 591 877 1,051 1,213
58,000 59,000 276 605 898 1,077 1,243
59,000 60,000 282 620 919 1,102 1,272
60,000 62,000 292 641 951 1,141 1,316
62,000 64,000 305 670 994 1,191 1,375
64,000 66,000 318 699 1,036 1,242 1,435
66,000 68,000 331 728 1,078 1,293 1,494
68,000 70,000 344 756 1,121 1,345 1,552
70,000 72,000 358 784 1,164 1,395 1,612
72,000 74,000 371 813 1,206 1,447 1,670
74,000 76,000 384 842 1,249 1,497 1,729
76,000 78,000 397 871 1,291 1,548 1,788
78,000 80,000 410 899 1,334 1,600 1,846
80,000 85,000 433 949 1,409 1,688 1,950
85,000 90,000 465 1,021 1,515 1,816 2,098
90,000 95,000 498 1,093 1,621 1,944 2,244
95,000 100,000 2 531 1,164 1,728 2,071 2,392

1 For the last year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $100,000, see Revenue Procedure 2006-18 (2006-12 IRB 645).

Appendix B-5. Inclusion Amounts for Trucks and Vans First Leased in 2007

Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$16,400 $16,700 $2 $4 $8 $10 $11
16,700 17,000 4 9 15 17 21
17,000 17,500 6 15 24 28 33
17,500 18,000 10 22 35 42 48
18,000 18,500 13 30 46 55 64
18,500 19,000 17 37 57 69 79
19,000 19,500 20 45 68 82 94
19,500 20,000 24 52 80 95 109
20,000 20,500 27 60 90 109 125
20,500 21,000 30 67 102 122 141
21,000 21,500 34 75 113 135 156
21,500 22,000 37 82 124 149 171
22,000 23,000 42 94 140 169 194
23,000 24,000 49 109 163 195 225
24,000 25,000 56 123 186 222 256
25,000 26,000 63 138 208 249 286
26,000 27,000 70 153 230 276 317
27,000 28,000 77 168 252 302 349
28,000 29,000 83 184 274 329 379
29,000 30,000 90 199 296 356 410
30,000 31,000 97 214 318 383 440
31,000 32,000 104 228 342 408 472
32,000 33,000 111 243 364 435 503
33,000 34,000 118 258 386 462 534
34,000 35,000 125 273 408 489 564
35,000 36,000 131 289 430 515 595
36,000 37,000 138 304 452 542 626
37,000 38,000 145 318 475 569 657
38,000 39,000 152 333 497 596 688
39,000 40,000 159 348 520 622 718
40,000 41,000 166 363 542 649 749
41,000 42,000 172 379 563 676 780
42,000 43,000 179 397 586 702 811
43,000 44,000 186 409 608 729 842
44,000 45,000 193 423 631 756 872
45,000 46,000 200 438 653 783 903
46,000 47,000 207 453 675 810 934
47,000 48,000 213 469 697 836 965
48,000 49,000 220 484 719 863 996
49,000 50,000 227 499 741 890 1,026
50,000 51,000 234 514 764 916 1,057
51,000 52,000 241 528 787 943 1,088
52,000 53,000 248 543 809 969 1,119
53,000 54,000 254 559 831 996 1,150
54,000 55,000 261 574 853 1,023 1,180
55,000 56,000 268 589 875 1,050 1,211
56,000 57,000 275 604 897 1,076 1,243
57,000 58,000 282 618 920 1,103 1,273
58,000 59,000 289 633 943 1,129 1,304
59,000 60,000 296 648 965 1,156 1,335
60,000 62,000 306 671 998 1,196 1,381
62,000 64,000 319 701 1,043 1,249 1,443
64,000 66,000 333 731 1,087 1,303 1,504
66,000 68,000 347 761 1,131 1,357 1,566
68,000 70,000 361 791 1,176 1,410 1,627
70,000 72,000 374 821 1,221 1,463 1,689
72,000 74,000 388 851 1,265 1,517 1,751
74,000 76,000 402 881 1,309 1,570 1,813
76,000 78,000 415 911 1,354 1,624 1,874
78,000 80,000 429 941 1,399 1,676 1,936
80,000 85,000 453 994 1,476 1,770 2,044
85,000 90,000 487 1,069 1,587 1,904 2,198
90,000 95,000 521 1,144 1,699 2,037 2,352
95,000 100,000 2 555 1,219 1,810 2,171 2,506

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 car is more than $100,000, see Revenue Procedure 2007-30 (2007-18 IRB 1104).

Appendix C-1. Inclusion Amounts for Electric Cars First Leased in 1998 through 2002

    Tax Year of Lease 1
Fair Market Value For Lease Term Beginning in 1998 For Lease Term Beginning in 1999 For Lease Term Beginning in 2000 For Lease Term Beginning in 2001 For Lease Term Beginning in 2002
Over Not Over 5th and Later 5th and Later 5th and Later 5th and Later 5th and Later
$46,000 $47,000 $0 $0 $0 $0 $12
47,000 48,000 23 30 36 46 33
48,000 49,000 60 59 66 83 54
49,000 50,000 96 88 95 119 74
50,000 51,000 134 118 124 157 96
51,000 52,000 171 147 153 193 117
52,000 53,000 207 177 183 230 138
53,000 54,000 244 205 211 266 159
54,000 55,000 281 253 240 304 180
55,000 56,000 318 264 270 340 201
56,000 57,000 355 292 299 377 222
57,000 58,000 391 322 328 414 242
58,000 59,000 428 351 357 451 264
59,000 60,000 465 380 387 487 284
60,000 62,000 520 424 430 543 316
62,000 64,000 594 483 489 616 358
64,000 66,000 668 541 547 690 400
66,000 68,000 741 600 606 763 442
68,000 70,000 815 658 664 837 484
70,000 72,000 888 716 723 910 525
72,000 74,000 962 775 781 984 567
74,000 76,000 1,035 833 838 1,057 609
76,000 78,000 1,109 891 897 1,131 652
78,000 80,000 1,183 949 955 1,204 693
80,000 85,000 1,312 1,052 1,058 1,332 767
85,000 90,000 1,496 1,198 1,204 1,517 871
90,000 95,000 1,681 1,343 1,350 1,701 976
95,000 100,000 2 1,865 1,489 1,495 1,885 1,081

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 car is more than $100,000, see the document listed for the first year of the lease.
For 1998, Revenue Procedure 98-30 (1998-17 IRB 6)
For 1999, Revenue Procedure 99-14 (1999-5 IRB 56)
For 2000, Revenue Procedure 2000-18 (2000-9 IRB 274)
For 2001, Revenue Procedure 2001-19 (2001-9 IRB 732)
For 2002, Revenue Procedure 2002-14 (2002-5 IRB 450)

Appendix C-2. Inclusion Amounts for Electric Cars First Leased in 2003
Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$53,000 $54,000 $28 $60 $90 $108 $124
54,000 55,000 31 68 101 121 140
55,000 56,000 35 76 112 134 156
56,000 57,000 38 83 124 148 171
57,000 58,000 42 91 134 162 187
58,000 59,000 45 98 146 175 203
59,000 60,000 49 106 157 188 218
60,000 62,000 54 117 174 209 241
62,000 64,000 61 132 197 235 273
64,000 66,000 68 147 219 263 304
66,000 68,000 75 163 241 290 334
68,000 70,000 81 178 264 317 366
70,000 72,000 88 193 287 343 397
72,000 74,000 95 208 309 371 428
74,000 76,000 102 223 332 397 460
76,000 78,000 109 239 353 425 491
78,000 80,000 116 254 376 452 521
80,000 85,000 128 280 416 499 576
85,000 90,000 145 318 472 566 655
90,000 95,000 162 356 528 634 732
95,000 100,000 2 180 394 584 701 810

Appendix C-3. Inclusion Amounts for Electric Cars First Leased in 2004

Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$53,000 $54,000 $33 $72 $106 $127 $147
54,000 55,000 37 79 118 142 164
55,000 56,000 40 88 130 155 180
56,000 57,000 44 96 141 170 197
57,000 58,000 48 103 154 184 213
58,000 59,000 51 112 165 199 229
59,000 60,000 55 120 177 213 245
60,000 62,000 60 132 195 234 270
62,000 64,000 68 147 219 263 303
64,000 66,000 75 164 242 291 336
66,000 68,000 82 180 266 320 369
68,000 70,000 90 195 290 348 402
70,000 72,000 97 211 314 377 435
72,000 74,000 104 228 337 405 468
74,000 76,000 111 244 361 434 500
76,000 78,000 119 259 385 462 534
78,000 80,000 126 275 409 491 566
80,000 85,000 139 303 451 540 624
85,000 90,000 157 343 510 612 706
90,000 95,000 175 384 569 682 788
95,000 100,000 3 193 424 628 754 870

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 car is more than $100,000, see Revenue Procedure 2003-75 (2003-45 IRB 1018).
3 If the fair market value of the car is more than $100,000, see Revenue Procedure 2004-20 (2004-13 IRB 642).

Appendix C-4. Inclusion Amounts for Electric Cars First Leased in 2005
Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$45,000 $46,000 $5 $11 $18 $21 $25
46,000 47,000 10 21 33 39 45
47,000 48,000 14 31 48 57 66
48,000 49,000 19 41 63 75 86
49,000 50,000 23 52 77 93 107
50,000 51,000 28 61 93 111 127
51,000 52,000 33 71 108 129 148
52,000 53,000 37 82 122 147 169
53,000 54,000 42 92 137 164 190
54,000 55,000 46 102 152 183 210
55,000 56,000 51 112 167 200 231
56,000 57,000 55 122 182 218 252
57,000 58,000 60 132 197 236 272
58,000 59,000 65 142 212 254 293
59,000 60,000 69 152 227 272 314
60,000 62,000 76 167 250 298 345
62,000 64,000 85 187 280 334 386
64,000 66,000 94 208 309 370 427
66,000 68,000 104 227 339 406 469
68,000 70,000 113 247 369 442 510
70,000 72,000 122 268 398 478 551
72,000 74,000 131 288 428 514 593
74,000 76,000 140 308 458 550 634
76,000 78,000 149 328 489 585 675
78,000 80,000 159 348 518 621 717
80,000 85,000 175 383 571 683 789
85,000 90,000 197 434 645 773 892
90,000 95,000 220 484 720 863 995
95,000 100,000 2 243 534 795 952 1,099

Appendix C-5. Inclusion Amounts for Electric Cars First Leased in 2006
Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$45,000 $46,000 $4 $8 $11 $12 $12
46,000 47,000 10 22 33 37 42
47,000 48,000 17 36 54 63 72
48,000 49,000 24 51 74 89 101
49,000 50,000 30 65 96 114 131
50,000 51,000 37 79 118 139 160
51,000 52,000 43 94 139 165 189
52,000 53,000 50 108 160 190 219
53,000 54,000 56 123 181 216 248
54,000 55,000 63 137 202 242 277
55,000 56,000 69 151 224 267 307
56,000 57,000 76 165 245 293 337
57,000 58,000 82 180 266 318 367
58,000 59,000 89 194 288 343 396
59,000 60,000 95 209 309 369 425
60,000 62,000 105 230 341 407 470
62,000 64,000 118 259 383 459 528
64,000 66,000 131 288 425 510 587
66,000 68,000 144 316 469 560 646
68,000 70,000 158 345 510 612 705
70,000 72,000 171 373 554 662 764
72,000 74,000 184 402 596 713 823
74,000 76,000 197 431 638 765 881
76,000 78,000 210 459 682 815 940
78,000 80,000 223 488 724 866 1,000
80,000 85,000 246 538 798 956 1,103
85,000 90,000 278 610 905 1,083 1,250
90,000 95,000 311 682 1,011 1,211 1,397
95,000 100,000 3 344 753 1,118 1,338 1,544

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 car is more than $100,000, see Revenue Procedure 2005-13 (2005-12 IRB 759).
3 If the fair market value of the car is more than $100,000, see Revenue Procedure 2006-18 (2006-12 IRB 645).

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