Inclusion Amounts for Trucks/Vans First Leased in 2005	
Fair Market Value	Tax Year During Lease	
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	372	817	1,212	1,454	1,678