Inclusion Amounts for Cars (Other Than Trucks, Vans and Electric Cars) First Leased in 2005 	
Fair Market Value	Tax Year During Lease	
Over	Not Over	1st	2nd	3rd	4th	5th & 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	379	832	1,236	1,481	1,712