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9

20

30

36

42

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10

23

33

40

46

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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

REV. PROC. 2011-21 TABLE 5

DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011

Tax Year During Lease

2nd

3rd

4th

5th & later

Fair Market Value of Passenger Automobile

Over

Not Over

1st

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