|
|
| Inclusion Amounts for Cars
(Other Than Electric) First Leased in 2002 |
|
Fair Market Value |
Tax Year of Lease |
|
Over
|
Not Over
|
1st
|
2nd
|
3rd
|
4th
|
5th and Later
|
|
$ 18,000
|
$ 8,500
|
$ 10
|
$ 22
|
$ 33
|
$ 40
|
$ 45
|
|
$ 18,500
|
$ 19,000
|
$ 3
|
$ 7
|
$ 9
|
$ 11
|
$ 13
|
|
$ 16,100
|
$ 16,400
|
$ 4
|
$ 10
|
$ 14
|
$ 17
|
$ 19
|
|
$ 16,400
|
$ 16,700
|
$ 6
|
$ 13
|
$ 18
|
$ 22
|
$ 26
|
|
$ 16,700
|
$ 17,000
|
$ 7
|
$ 16
|
$ 23
|
$ 28
|
$ 31
|
|
|
|
$ 17,000
|
$ 17,500
|
$ 9
|
$ 20
|
$ 29
|
$ 35
|
$ 40
|
|
$ 17,500
|
$ 18,000
|
$ 11
|
$ 25
|
$ 37
|
$ 44
|
$ 50
|
|
$ 18,000
|
$ 18,500
|
$ 14
|
$ 30
|
$ 44
|
$ 53
|
$ 61
|
|
$ 18,500
|
$ 19,000
|
$ 16
|
$ 35
|
$ 52
|
$ 62
|
$ 72
|
|
$ 19,000
|
$ 19,500
|
$ 18
|
$ 40
|
$ 60
|
$ 71
|
$ 82
|
|
|
|
$ 19,500
|
$ 20,000
|
$ 21
|
$ 45
|
$ 67
|
$ 80
|
$ 93
|
|
$ 20,000
|
$ 20,500
|
$ 23
|
$ 50
|
$ 75
|
$ 89
|
$ 103
|
|
$ 20,500
|
$ 21,000
|
$ 25
|
$ 56
|
$ 82
|
$ 98
|
$ 114
|
|
$ 21,000
|
$ 21,500
|
$ 28
|
$ 60
|
$ 90
|
$ 108
|
$ 123
|
|
$ 21,500
|
$ 22,000
|
$ 30
|
$ 66
|
$ 97
|
$ 117
|
$ 134
|
| |
|
$ 22,000 |
$ 23,000 |
$
33 |
$
74 |
$
108 |
$
130 |
$
150 |
|
$ 23,000 |
$ 24,000 |
$
38 |
$
84 |
$
123 |
$
149 |
$
171 |
|
$ 24,000 |
$ 25,000
|
$ 43 |
$
94 |
$ 139 |
$
166 |
$
192 |
|
$ 25,000 |
$ 26,000 |
$
47 |
$
104 |
$ 154 |
$
185 |
$
213 |
|
$ 26,000 |
$ 27,000 |
$
52 |
$ 114 |
$
169 |
$
230 |
$
234 |
|
|
|
$ 27,000 |
$ 28,000 |
$ 57 |
$
124 |
$
185 |
$
220 |
$
255 |
|
$ 28,000 |
$ 29,000 |
$ 61 |
$
135 |
$
199 |
$
239 |
$
276 |
|
$ 29,000 |
$
30,000 |
$ 66 |
$
145 |
$
214 |
$
258 |
$
296 |
|
$
30,000 |
$
31,000 |
$ 71 |
$ 155 |
$
230 |
$
275 |
$
318 |
|
$
31,000 |
$
32,000 |
$ 75 |
$
165 |
$
245 |
$
294 |
$
338 |
|
|
|
$ 32,000 |
$ 33,000 |
$ 80 |
$
175 |
$
260 |
$
312 |
$
360 |
|
$ 33,000 |
$ 34,000 |
$ 85 |
$
185 |
$
276 |
$
329 |
$
381 |
|
$ 34,000 |
$ 35,000 |
$ 89 |
$
196 |
$
290 |
$
348 |
$
402 |
|
$ 35,000 |
$ 36,000 |
$ 94 |
$
206 |
$
305 |
$
367 |
$
422 |
|
$ 36,000 |
$ 37,000 |
$ 99 |
$
216 |
$
321 |
$
384 |
$
443 |
|
|
|
$ 37,000 |
$ 38,000 |
$ 103 |
$
226 |
$
336 |
$
403 |
$
464 |
|
$ 38,000 |
$ 39,000 |
$ 108 |
$
236 |
$
351 |
$
421 |
$
485 |
|
$ 39,000 |
$
40,000 |
$ 112 |
$
247 |
$
366 |
$
439 |
$
506 |
|
$
40,000 |
$
41,000 |
$ 117 |
$
257 |
$
381 |
$
457 |
$
527 |
|
$
41,000 |
$
42,000 |
$ 122 |
$
267 |
$
396 |
$
475 |
$
549 |
|
|
|
$
42,000 |
$
43,000 |
$ 126 |
$
278 |
$
411 |
$
493 |
$
570 |
|
$
43,000 |
$ 44,000 |
$ 131 |
$
288 |
$
426 |
$
512 |
$
590 |
|
$ 44,000 |
$ 45,000 |
$
136 |
$
298 |
$
441 |
$
530 |
$
611 |
|
$ 45,000 |
$ 46,000 |
$ 140 |
$
308 |
$
457 |
$
548 |
$
632 |
|
$ 46,000 |
$ 47,000 |
$ 145 |
$
318 |
$
472 |
$
566 |
$
653 |
| |
|
$ 47,000 |
$ 48,000 |
$ 150 |
$ 328 |
$ 487 |
$
584 |
$
674 |
|
$ 48,000 |
$ 49,000 |
$ 154 |
$
339 |
$
502 |
$
602 |
$
695 |
|
$ 49,000 |
$ 50,000 |
$ 159 |
$
349 |
$
517 |
$
620 |
$
717 |
|
$ 50,000 |
$ 51,000 |
$ 164 |
$
359 |
$
532 |
$
639 |
$
737 |
|
$ 51,000 |
$ 52,000 |
$ 168 |
$
369 |
$
548 |
$
657 |
$
758 |
| |
|
$ 52,000 |
$ 53,000 |
$ 173 |
$ 379 |
$
563 |
$ 675 |
$
779 |
|
$ 53,000 |
$ 54,000 |
$ 177 |
$
390 |
$
578 |
$
693 |
$
800 |
|
$ 54,000 |
$ 55,000 |
$ 182 |
$
400 |
$
593 |
$
711 |
$
821 |
|
$ 55,000 |
$ 56,000 |
$ 187 |
$
410 |
$
608 |
$
729 |
$
842 |
|
$ 56,000 |
$ 57,000 |
$ 191 |
$
420 |
$
624 |
$
747 |
$
863 |
| |
|
$ 57,000 |
$ 58,000 |
$ 196 |
$
430 |
$
639 |
$
766 |
$
883 |
|
$ 58,000 |
$ 59,000 |
$ 201 |
$ 440 |
$
654 |
$
784 |
$
905 |
|
$ 59,000 |
$ 60,000 |
$ 205 |
$
451 |
$
669 |
$
802 |
$
925 |
|
$ 60,000 |
$ 62,000 |
$ 212 |
$
466 |
$
692 |
$
829 |
$
957 |
|
$ 62,000 |
$ 64,000 |
$ 222 |
$
486 |
$
722 |
$
866 |
$
999 |
| |
|
$ 64,000 |
$ 66,000 |
$ 231 |
$
507 |
$
752 |
$
902 |
$1,041 |
|
$ 66,000 |
$ 68,000 |
$ 240 |
$
527 |
$
783 |
$
983 |
$1,083 |
|
$ 68,000 |
$ 70,000 |
$ 250 |
$
547 |
$
813 |
$
974 |
$1,125 |
|
$ 70,000 |
$ 72,000 |
$ 259 |
$
568
|
$ 843 |
$1,011 |
$1,166 |
|
$ 72,000 |
$ 74,000 |
$ 268 |
$
589 |
$
873 |
$1,047 |
$1,208 |
| |
|
$ 74,000 |
$ 76,000 |
$ 277 |
$
609 |
$
904 |
$1,083 |
$1,250 |
|
$ 76,000 |
$ 78,000 |
$ 287 |
$
629 |
$
934 |
$1,120 |
$1,292 |
|
$ 78,000 |
$ 80,000 |
$ 296 |
$
650 |
$
964 |
$1,156 |
$1,334 |
|
$ 80,000 |
$ 85,000 |
$ 312 |
$
686 |
$1,017 |
$1,219 |
$1,408 |
|
$ 85,000 |
$ 90,000 |
$ 335 |
$
737 |
$1,092 |
$1,311 |
$1,512 |
|
|
|
$ 90,000 |
$ 95,000 |
$ 359 |
$
787 |
$1,169 |
$1,401 |
$1,617 |
|
$95,000 |
$100,000 |
$ 382 |
$
838 |
$1,245 |
$1,491 |
$1,722 |
| $100,000 |
$110,000 |
$ 417 |
$ 915 |
$1,358 |
$1,627 |
$1,880 |
| $110,000 |
$120,000 |
$ 463 |
$1,017 |
$1,509 |
$1,810 |
$2,089 |
| $120,000 |
$130,000 |
$ 510 |
$1,119 |
$1,660 |
$1,991 |
$2,299 |
|
|
| $130,000 |
$140,000 |
$ 556 |
$1,221 |
$1,812 |
$2,172 |
$2,509 |
| $140,000 |
$150,000 |
$ 603 |
$1,323 |
$1,963 |
$2,354 |
$2,718 |
| $150,000 |
$160,000 |
$ 649 |
$1,425 |
$2,115 |
$2,535 |
$2,928 |
| $160,000 |
$170,000 |
$ 696 |
$1,527 |
$2,266 |
$2,717 |
$3,137 |
| $170,000 |
$180,000 |
$ 742 |
$1,629 |
$2,418 |
$2,898 |
$3,347 |
|
|
| $180,000 |
$190,000 |
$ 789 |
$1,731 |
$2,569 |
$3,080 |
$3,556 |
| $190,000 |
$200,000 |
$ 835 |
$1,833 |
$2,720 |
$3,262 |
$3,766 |
| $200,000 |
$210,000 |
$ 881 |
$1,935 |
$2,872 |
$3,443 |
$3,976 |
| $210,000 |
$220,000 |
$ 928 |
$2,037 |
$3,023 |
$3,625 |
$4,185 |
| $220,000 |
$230,000 |
$ 974 |
$2,139 |
$3,175 |
$3,806 |
$4,395 |
|
|
| $230,000 |
$240,000 |
$1,021 |
$2,241 |
$3,326 |
$3,988 |
$4,604 |
| $240,000 |
$250,000 |
$1,067 |
$2,343 |
$3,478 |
$4,169 |
$4,814 |
|
|
|
|
