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Rev. Proc. 2004-20 Table 7
Dollar Amounts For Passenger Automobiles
(THAT ARE NOT TRUCKS, VANS, OR ELECTRIC AUTOMOBILES)
With A Lease Term Beginning In Calendar Year 2004
|
|
Fair
Market Value of Passenger Automobile |
Tax Year During Lease |
|
Over |
Not Over |
1st |
2nd |
3rd |
4th |
5th &
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
|
|
35,000
|
36,000
|
75
|
165
|
244
|
294
|
340
|
|
36,000
|
37,000
|
79
|
173
|
256
|
303 |
578 |
|
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
|
301
|
661
|
980
|
1,177
|
1,359
|
| 100,000
|
110,000
|
328
|
721
|
1,069
|
1,284
|
1,482
|
| 110,000
|
120,000
|
365
|
800
|
1,189
|
1,426
|
1,646
|
| 120,000
|
130,000
|
401
|
881
|
1,307
|
1,568
|
1,811
|
| 130,000
|
140,000
|
438
|
960
|
1,426
|
1,711
|
1,975
|
| 140,000
|
150,000
|
474
|
1,041
|
1,544
|
1,853
|
2,140
|
| 150,000
|
160,000
|
511
|
1,120
|
1,663
|
1,996
|
2,304
|
| 160,000
|
170,000
|
547
|
1,200
|
1,782
|
2,138
|
2,468
|
| 170,000
|
180,000
|
583
|
1,281
|
1,900
|
2,280
|
2,633
|
| 180,000
|
190,000
|
620
|
1,360
|
2,020
|
2,422
|
2,797
|
| 190,000
|
200,000
|
656
|
1,440
|
2,139
|
2,564
|
2,962
|
| 200,000
|
210,000
|
693
|
1,520
|
2,257
|
2,707
|
3,126
|
| 210,000
|
220,000
|
729
|
1,600
|
2,376
|
2,849
|
3,291
|
| 220,000
|
230,000
|
765
|
1,681
|
2,494
|
2,991
|
3,455
|
| 230,000
|
240,000
|
802
|
1,760
|
2,613
|
3,134
|
3,619
|
| 240,000
|
250,000
|
838
|
1,840
|
2,732
|
3,276
|
3,784
|
|
|
|
|