Irs Auto Lease Inclusion Table 2025. (1) tables of limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2019;. Per publication 463, travel, entertainment, gift, and car expenses, if you lease a car that you use in your business for a lease term of 30 days or more, you may have to include an inclusion.

The irs issued its annual guidance providing (1) tables of limitations on depreciation deductions for owners of passenger automobiles (which includes trucks and vans) first placed in service. The fair market value is determined at the time the vehicle is first made available to.