SECTION 4. APPLICATION
Internal Revenue Bulletin 2010-9 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Limitations on Depreciation Deduc- tions for Certain Automobiles .
(1) Amount of the inflation adjustment . (a) Passenger automobiles (other than trucks or vans) . Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if
2010–9 I.R.B. 427 March 1, 2010
REV. PROC. 2010–18 TABLE 1
DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010
Tax Year Amount
1st Tax Year $3,060
2nd Tax Year $4,900
3rd Tax Year $2,950
Each Succeeding Year $1,775
REV. PROC. 2010–18 TABLE 2
DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS
PLACED IN SERVICE IN CALENDAR YEAR 2010
Tax Year Amount
1st Tax Year $3,160
2nd Tax Year $5,100
3rd Tax Year $3,050
Each Succeeding Year $1,875
should use Table 3 of this revenue procedure, while lessees of trucks and vans should use Table 4 of this revenue procedure.
.02 Inclusions in Income of Lessees of Passenger Automobiles .
A taxpayer must follow the procedures in § 1.280F–7(a) for determining the inclu
sion amounts for passenger automobiles first leased in calendar year 2010. In applying these procedures, lessees of passenger automobiles other than trucks and vans
March 1, 2010 428 2010–9 I.R.B.
REV. PROC. 2010–18 TABLE 3
DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES
(THAT ARE NOT TRUCKS OR VANS)
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010
| Fair Market Value of Passenger Automobile Over Not Over |
Tax Year During Lease | Tax Year During Lease | Tax Year During Lease | Tax Year During Lease | Tax Year During Lease |
|---|---|---|---|---|---|
| Fair Market Value of Passenger Automobile Over Not Over |
1st | 2nd | 3rd | 4th | 5th & Later |
30,000
31,000
30
66
97
117
135
31,000
32,000
32
70
104
125
144
32,000
33,000
34
74
111
132
153
33,000
34,000
36
79
117
140
161
34,000
35,000
38
83
123
148
171
35,000
36,000
40
87
130
156
179
36,000
37,000
42
92
136
163
188
37,000
38,000
44
96
143
170
198
38,000
39,000
46
100
149
179
206
39,000
40,000
48
105
155
186
215
40,000
41,000
50
109
162
194
224
41,000
42,000
52
113
169
201
233
42,000
43,000
54
118
174
210
241
43,000
44,000
56
122
181
217
251
44,000
45,000
58
126
188
225
259
45,000
46,000
60
131
194
232
269
46,000
47,000
61
135
201
240
277
47,000
48,000
63
140
207
248
286
48,000
49,000
65
144
213
256
295
49,000
50,000
67
148
220
263
304
50,000
51,000
69
153
226
271
313
51,000
52,000
71
157
232
279
322
52,000
53,000
73
161
239
287
331
53,000
54,000
75
166
245
294
340
54,000
55,000
77
170
252
302
348
55,000
56,000
79
174
258
310
358
56,000
57,000
81
178
265
318
366
57,000
58,000
83
183
271
325
375
58,000
59,000
85
187
278
333
384
59,000
60,000
87
191
284
341
393
60,000
62,000
90
198
294
352
406
62,000
64,000
94
207
306
368
424
64,000
66,000
98
215
320
382
443
66,000
68,000
102
224
332
398
460
68,000
70,000
106
232
346
413
478
70,000
72,000
110
241
358
429
496
72,000
74,000
114
250
371
444
513
74,000
76,000
118
258
384
460
531
76,000
78,000
122
267
396
476
549
78,000
80,000
126
276
409
491
566
80,000
85,000
132
291
432
518
598
85,000
90,000
142
313
464
556
643
90,000
95,000
152
334
497
594
687
95,000
100,000
162
356
528
634
731
100,000
110,000
177
388
577
691
798
110,000
120,000
196
432
641
768
887
120,000
130,000
216
475
705
846
976
130,000
140,000
236
518
770
922
1,065
140,000
150,000
256
561
834
1,000
1,154
150,000
160,000
275
605
898
1,077
1,243
160,000
170,000
295
648
963
1,153
1,333
170,000
180,000
315
691
1,027
1,231
1,421
180,000
190,000
334
735
1,091
1,308
1,510
190,000
200,000
354
778
1,155
1,386
1,599
2010–9 I.R.B. 429 March 1, 2010
REV. PROC. 2010–18 TABLE 3
DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES
(THAT ARE NOT TRUCKS OR VANS)
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010
| Fair Market Value of Passenger Automobile Over Not Over |
Tax Year During Lease | Tax Year During Lease | Tax Year During Lease | Tax Year During Lease | Tax Year During Lease |
|---|---|---|---|---|---|
| Fair Market Value of Passenger Automobile Over Not Over |
1st | 2nd | 3rd | 4th | 5th & Later |
| 200,000 210,000 374 821 1,220 1,462 1,688 210,000 220,000 393 865 1,284 1,539 1,777 220,000 230,000 413 908 1,348 1,617 1,866 230,000 240,000 433 951 1,413 1,693 1,956 240,000 and up 453 995 1,476 1,771 2,044 |
REV. PROC. 2010–18 TABLE 4
DOLLAR AMOUNTS FOR TRUCKS AND VANS
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010
| Fair Market Value of Passenger Automobile Over Not Over |
Tax Year During Lease | Tax Year During Lease | Tax Year During Lease | Tax Year During Lease | Tax Year During Lease |
|---|---|---|---|---|---|
| Fair Market Value of Passenger Automobile Over Not Over |
1st | 2nd | 3rd | 4th | 5th & Later |
REV. PROC. 2010–18 TABLE 3
DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES
(THAT ARE NOT TRUCKS OR VANS)
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010
| 17,000 17,500 3 6 9 10 11 17,500 18,000 4 8 12 14 16 18,000 18,500 5 10 15 18 21 18,500 19,000 6 12 19 22 24 19,000 19,500 7 15 21 26 29 19,500 20,000 8 17 25 29 34 20,000 20,500 9 19 28 33 38 20,500 21,000 10 21 31 37 43 21,000 21,500 11 23 35 41 47 21,500 22,000 12 25 38 45 51 22,000 23,000 13 29 42 51 58 23,000 24,000 15 33 49 58 67 24,000 25,000 17 37 56 66 76 25,000 26,000 19 42 62 73 85 26,000 27,000 21 46 68 82 93 27,000 28,000 23 50 75 89 103 28,000 29,000 25 55 81 97 111 29,000 30,000 27 59 88 104 121 30,000 31,000 29 63 94 113 129 31,000 32,000 31 68 100 120 138 32,000 33,000 33 72 107 127 148 33,000 34,000 35 76 114 135 156 34,000 35,000 37 81 119 143 165 35,000 36,000 39 85 126 151 174 36,000 37,000 41 89 133 158 183 37,000 38,000 43 94 139 166 191 38,000 39,000 45 98 145 174 201 39,000 40,000 47 102 152 182 209 40,000 41,000 49 106 159 189 218 41,000 42,000 51 111 164 198 227 42,000 43,000 53 115 171 205 236 43,000 44,000 55 119 178 213 245 44,000 45,000 57 124 184 220 254 45,000 46,000 59 128 190 228 263 46,000 47,000 60 133 197 235 272 47,000 48,000 62 137 203 244 280 48,000 49,000 64 142 209 251 290 49,000 50,000 66 146 216 259 298 |
17,000 17,500 3 6 9 10 11 17,500 18,000 4 8 12 14 16 18,000 18,500 5 10 15 18 21 18,500 19,000 6 12 19 22 24 19,000 19,500 7 15 21 26 29 19,500 20,000 8 17 25 29 34 20,000 20,500 9 19 28 33 38 20,500 21,000 10 21 31 37 43 21,000 21,500 11 23 35 41 47 21,500 22,000 12 25 38 45 51 22,000 23,000 13 29 42 51 58 23,000 24,000 15 33 49 58 67 24,000 25,000 17 37 56 66 76 25,000 26,000 19 42 62 73 85 26,000 27,000 21 46 68 82 93 27,000 28,000 23 50 75 89 103 28,000 29,000 25 55 81 97 111 29,000 30,000 27 59 88 104 121 30,000 31,000 29 63 94 113 129 31,000 32,000 31 68 100 120 138 32,000 33,000 33 72 107 127 148 33,000 34,000 35 76 114 135 156 34,000 35,000 37 81 119 143 165 35,000 36,000 39 85 126 151 174 36,000 37,000 41 89 133 158 183 37,000 38,000 43 94 139 166 191 38,000 39,000 45 98 145 174 201 39,000 40,000 47 102 152 182 209 40,000 41,000 49 106 159 189 218 41,000 42,000 51 111 164 198 227 42,000 43,000 53 115 171 205 236 43,000 44,000 55 119 178 213 245 44,000 45,000 57 124 184 220 254 45,000 46,000 59 128 190 228 263 46,000 47,000 60 133 197 235 272 47,000 48,000 62 137 203 244 280 48,000 49,000 64 142 209 251 290 49,000 50,000 66 146 216 259 298 |
17,000 17,500 3 6 9 10 11 17,500 18,000 4 8 12 14 16 18,000 18,500 5 10 15 18 21 18,500 19,000 6 12 19 22 24 19,000 19,500 7 15 21 26 29 19,500 20,000 8 17 25 29 34 20,000 20,500 9 19 28 33 38 20,500 21,000 10 21 31 37 43 21,000 21,500 11 23 35 41 47 21,500 22,000 12 25 38 45 51 22,000 23,000 13 29 42 51 58 23,000 24,000 15 33 49 58 67 24,000 25,000 17 37 56 66 76 25,000 26,000 19 42 62 73 85 26,000 27,000 21 46 68 82 93 27,000 28,000 23 50 75 89 103 28,000 29,000 25 55 81 97 111 29,000 30,000 27 59 88 104 121 30,000 31,000 29 63 94 113 129 31,000 32,000 31 68 100 120 138 32,000 33,000 33 72 107 127 148 33,000 34,000 35 76 114 135 156 34,000 35,000 37 81 119 143 165 35,000 36,000 39 85 126 151 174 36,000 37,000 41 89 133 158 183 37,000 38,000 43 94 139 166 191 38,000 39,000 45 98 145 174 201 39,000 40,000 47 102 152 182 209 40,000 41,000 49 106 159 189 218 41,000 42,000 51 111 164 198 227 42,000 43,000 53 115 171 205 236 43,000 44,000 55 119 178 213 245 44,000 45,000 57 124 184 220 254 45,000 46,000 59 128 190 228 263 46,000 47,000 60 133 197 235 272 47,000 48,000 62 137 203 244 280 48,000 |
|---|
49,000
64
142
209
251
290
49,000
50,000
66
146
216
259
298|17,000
17,500
3
6
9
10
11
17,500
18,000
4
8
12
14
16
18,000
18,500
5
10
15
18
21
18,500
19,000
6
12
19
22
24
19,000
19,500
7
15
21
26
29
19,500
20,000
8
17
25
29
34
20,000
20,500
9
19
28
33
38
20,500
21,000
10
21
31
37
43
21,000
21,500
11
23
35
41
47
21,500
22,000
12
25
38
45
51
22,000
23,000
13
29
42
51
58
23,000
24,000
15
33
49
58
67
24,000
25,000
17
37
56
66
76
25,000
26,000
19
42
62
73
85
26,000
27,000
21
46
68
82
93
27,000
28,000
23
50
75
89
103
28,000
29,000
25
55
81
97
111
29,000
30,000
27
59
88
104
121
30,000
31,000
29
63
94
113
129
31,000
32,000
31
68
100
120
138
32,000
33,000
33
72
107
127
148
33,000
34,000
35
76
114
135
156
34,000
35,000
37
81
119
143
165
35,000
36,000
39
85
126
151
174
36,000
37,000
41
89
133
158
183
37,000
38,000
43
94
139
166
191
38,000
39,000
45
98
145
174
201
39,000
40,000
47
102
152
182
209
40,000
41,000
49
106
159
189
218
41,000
42,000
51
111
164
198
227
42,000
43,000
53
115
171
205
236
43,000
44,000
55
119
178
213
245
44,000
45,000
57
124
184
220
254
45,000
46,000
59
128
190
228
263
46,000
47,000
60
133
197
235
272
47,000
48,000
62
137
203
244
280
48,000
49,000
64
142
209
251
290
49,000
50,000
66
146
216
259
298|17,000
17,500
3
6
9
10
11
17,500
18,000
4
8
12
14
16
18,000
18,500
5
10
15
18
21
18,500
19,000
6
12
19
22
24
19,000
19,500
7
15
21
26
29
19,500
20,000
8
17
25
29
34
20,000
20,500
9
19
28
33
38
20,500
21,000
10
21
31
37
43
21,000
21,500
11
23
35
41
47
21,500
22,000
12
25
38
45
51
22,000
23,000
13
29
42
51
58
23,000
24,000
15
33
49
58
67
24,000
25,000
17
37
56
66
76
25,000
26,000
19
42
62
73
85
26,000
27,000
21
46
68
82
93
27,000
28,000
23
50
75
89
103
28,000
29,000
25
55
81
97
111
29,000
30,000
27
59
88
104
121
30,000
31,000
29
63
94
113
129
31,000
32,000
31
68
100
120
138
32,000
33,000
33
72
107
127
148
33,000
34,000
35
76
114
135
156
34,000
35,000
37
81
119
143
165
35,000
36,000
39
85
126
151
174
36,000
37,000
41
89
133
158
183
37,000
38,000
43
94
139
166
191
38,000
39,000
45
98
145
174
201
39,000
40,000
47
102
152
182
209
40,000
41,000
49
106
159
189
218
41,000
42,000
51
111
164
198
227
42,000
43,000
53
115
171
205
236
43,000
44,000
55
119
178
213
245
44,000
45,000
57
124
184
220
254
45,000
46,000
59
128
190
228
263
46,000
47,000
60
133
197
235
272
47,000
48,000
62
137
203
244
280
48,000
49,000
64
142
209
251
290
49,000
50,000
66
146
216
259
298|17,000
17,500
3
6
9
10
11
17,500
18,000
4
8
12
14
16
18,000
18,500
5
10
15
18
21
18,500
19,000
6
12
19
22
24
19,000
19,500
7
15
21
26
29
19,500
20,000
8
17
25
29
34
20,000
20,500
9
19
28
33
38
20,500
21,000
10
21
31
37
43
21,000
21,500
11
23
35
41
47
21,500
22,000
12
25
38
45
51
22,000
23,000
13
29
42
51
58
23,000
24,000
15
33
49
58
67
24,000
25,000
17
37
56
66
76
25,000
26,000
19
42
62
73
85
26,000
27,000
21
46
68
82
93
27,000
28,000
23
50
75
89
103
28,000
29,000
25
55
81
97
111
29,000
30,000
27
59
88
104
121
30,000
31,000
29
63
94
113
129
31,000
32,000
31
68
100
120
138
32,000
33,000
33
72
107
127
148
33,000
34,000
35
76
114
135
156
34,000
35,000
37
81
119
143
165
35,000
36,000
39
85
126
151
174
36,000
37,000
41
89
133
158
183
37,000
38,000
43
94
139
166
191
38,000
39,000
45
98
145
174
201
39,000
40,000
47
102
152
182
209
40,000
41,000
49
106
159
189
218
41,000
42,000
51
111
164
198
227
42,000
43,000
53
115
171
205
236
43,000
44,000
55
119
178
213
245
44,000
45,000
57
124
184
220
254
45,000
46,000
59
128
190
228
263
46,000
47,000
60
133
197
235
272
47,000
48,000
62
137
203
244
280
48,000
49,000
64
142
209
251
290
49,000
50,000
66
146
216
259
298|
March 1, 2010 430 2010–9 I.R.B.
REV. PROC. 2010–18 TABLE 4
DOLLAR AMOUNTS FOR TRUCKS AND VANS
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010
| Fair Market Value of Passenger Automobile Over Not Over |
Tax Year During Lease | Tax Year During Lease | Tax Year During Lease | Tax Year During Lease | Tax Year During Lease |
|---|---|---|---|---|---|
| Fair Market Value of Passenger Automobile Over Not Over |
1st | 2nd | 3rd | 4th | 5th & Later |
50,000
51,000
68
150
223
266
308
51,000
52,000
70
154
229
275
316
52,000
53,000
72
159
235
282
325
53,000
54,000
74
163
242
290
334
54,000
55,000
76
167
249
297
343
55,000
56,000
78
172
254
305
352
56,000
57,000
80
176
261
313
361
57,000
58,000
82
180
268
320
370
58,000
59,000
84
185
274
328
378
59,000
60,000
86
189
280
336
388
60,000
62,000
89
195
291
347
401
62,000
64,000
93
204
303
363
418
64,000
66,000
97
213
315
379
436
66,000
68,000
101
221
329
394
454
68,000
70,000
105
230
341
410
472
70,000
72,000
109
239
354
424
490
72,000
74,000
113
247
367
440
508
74,000
76,000
117
256
380
455
526
76,000
78,000
121
264
393
471
543
78,000
80,000
125
273
406
486
561
80,000
85,000
131
289
428
513
592
85,000
90,000
141
310
461
552
636
90,000
95,000
151
332
492
591
681
95,000
100,000
161
353
525
629
726
100,000
110,000
176
386
573
686
793
110,000
120,000
195
430
637
763
882
120,000
130,000
215
473
701
841
971
130,000
140,000
235
516
766
918
1,059
140,000
150,000
255
559
830
995
1,149
150,000
160,000
274
603
894
1,072
1,238
160,000
170,000
294
646
958
1,150
1,326
170,000
180,000
314
689
1,023
1,226
1,416
180,000
190,000
333
733
1,087
1,303
1,505
190,000
200,000
353
776
1,151
1,381
1,594
200,000
210,000
373
819
1,216
1,457
1,683
210,000
220,000
392
863
1,280
1,534
1,772
220,000
230,000
412
906
1,344
1,612
1,861
230,000
240,000
432
949
1,409
1,689
1,949
240,000
and up
452
992
1,473
1,766
2,039
Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Harvey at (202) 622–4930 (not a toll-free call).
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