| The auto lease expense is deducted as an expense on the corporate tax return, however, per IRS rules there is there is an lease inclusion amount that represents the personal usage of the auto, this portion is not deductible.
If you need a detailed explanation of this the IRS has published a table outlining the lease inclusion amounts.
As such, this becomes an M-1 adjustment reporting purposes, this means that there is no tax deduction of this personal amount. | 
