I think that down payment on a lease can be deducted over the lease period but what if the lease is terminated early (over shorter period than the original period)

[bassettm]

This refer to a car (used for business purposes) lease originally for three years but terminated early during the first year (within the first year)

[TurboTaxKim]

Your lease downpayment must be prorated over the length of the lease. Example: your lease is for 5 years, claim 20% of your down payment per year and add that to your "total lease charges paid".

For a three year lease you would 34%, 33% and 33% of your downpayment each year. If you cancelled your lease before it was up, you will have to make a further proration and divide that 34% by 12, then multiply it by the number of months you held the lease.