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Annual Lease Value Table - Autos

Annual Lease Value Table in Adobe PDF can be read with free reader after download and printed.

Example

This person's employer provided a car for personal use during 2002. The car’s fair market value on January 1, 2002, was $10,500. The annual lease value for the $10,000 to $10,999 range, taken from the IRS table, is $3,100. Under this method, the employer is required to include $3,100 in employee’s gross income for the personal use of the car.