Alpha Leasing Company
2011 Lease Inclusion Table  - Passenger Automobiles
If you lease a vehicle that you use in your business for a lease term of 30 days or more, if the vehicle is subject to the luxury car limitations, you may have to include an inclusion amount in your income for each tax year you lease the vehicle.  To do this, you reduce your deduction for your lease payment by the lease inclusion amount.  The inclusion amount for each year is calculated by finding the appropriate lease inclusion amount from the table below and multiplying it by the percentage business use.  The lease inclusion amount is prorated for partial years of business use.

DOLLAR AMOUNTS FOR Passenger Automobiles
(That are not trucks, Vans, or Electric Automobiles)
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011
Fair Market Value of
Passenger Automobiles
Tax Year During Lease
Over Not Over 1st 2nd 3rd 4th 5th Later
$18,500 $19,000 3 8 11 13 16
$19,000 $19,500 4 9 13 15 18
$19,500 $20,000 4 10 15 17 20
$20,000 $20,500 5 11 16 19 23
$20,500 $21,000 5 12 18 21 25
$21,000 $21,500 6 13 19 24 26
$21,500 $22,000 6 14 21 26 29
$22,000 $23,000 7 16 23 29 32
$23,000 $24,000 8 18 27 32 37
$24,000 $25,000 9 20 30 36 42
$25,000 $26,000 10 23 33 40 46
$26,000 $27,000 11 25 36 44 51
$27,000 $28,000 12 27 40 48 55
$28,000 $29,000 13 29 43 52 60
$29,000 $30,000 14 31 47 55 65
$30,000 $31,000 15 34 49 60 69
$31,000 $32,000 16 36 53 63 73
$32,000 $33,000 17 38 56 68 77
$33,000 $34,000 18 40 60 71 82
$34,000 $35,000 19 42 63 75 87
$35,000 $36,000 20 45 66 79 91
$36,000 $37,000 21 47 69 83 96
$37,000 $38,000 22 49 73 87 100
$38,000 $39,000 23 51 76 91 105
$39,000 $40,000 24 53 80 94 110
$40,000 $41,000 25 56 82 99 114
$41,000 $42,000 26 58 86 102 119
$42,000 $43,000 27 60 89 107 123
$43,000 $44,000 28 62 93 110 128
$44,000 $45,000 29 64 96 114 133
$45,000 $46,000 30 67 98 119 137
$46,000 $47,000 31 69 102 122 141
$47,000 $48,000 32 71 105 127 145
$48,000 $49,000 33 73 109 130 150
$49,000 $50,000 34 76 111 134 155
$50,000 $51,000 35 78 115 138 159
$51,000 $52,000 36 80 118 142 164
$52,000 $53,000 37 82 122 146 168
$53,000 $54,000 38 84 125 150 173
$54,000 $55,000 39 87 128 153 178
$55,000 $56,000 40 89 131 158 182
$56,000 $57,000 41 91 135 161 187
$57,000 $58,000 42 93 138 166 191
$58,000 $59,000 43 95 142 169 196
$59,000 $60,000 44 98 144 174 200
$60,000 $62,000 46 101 149 179 207
$62,000 $64,000 48 105 156 187 216
$64,000 $66,000 50 109 163 195 225
$66,000 $68,000 52 114 169 203 234
$68,000 $70,000 54 118 176 211 243
$70,000 $72,000 56 123 182 218 253
$72,000 $74,000 58 127 189 226 262
$74,000 $76,000 60 132 195 234 270
$76,000 $78,000 62 136 202 242 279
$78,000 $80,000 64 140 209 250 288
$80,000 $85,000 67 148 220 264 304
$85,000 $90,000 72 159 237 283 327
$90,000 $95,000 77 170 253 303 350
$95,000 $100,000 82 181 269 323 372
$100,000 $110,000 90 198 293 352 406
$110,000 $120,000 100 220 326 391 452
$120,000 $130,000 110 242 359 430 497
$130,000 $140,000 120 264 392 469 543
$140,000 $150,000 130 286 424 509 588
$150,000 $160,000 140 308 457 548 633
$160,000 $170,000 150 330 490 487 679
$170,000 $180,000 160 352 523 626 724
$180,000 $190,000 170 374 555 666 769
$190,000 $200,000 180 396 588 705 815
$200,000 $210,000 190 418 621 744 860
$210,000 $220,000 200 440 654 784 904
$220,000 $230,000 210 462 687 823 950
$230,000 $240,000 220 484 719 863 995
$240,000 $250,000 230 506 752 902 1040
 
215 S HURSTBOURNE PKWY, SUITE 103  •  Louisville, KY 40222  •  PHONE: 800-800-5327 • fax: (502) 426-2793 •  email: Info@alphaleasing.com