Qualified commuter expenses are determined by the IRS Internal Revenue Code Section 132(f). There are two separate commuter account expense categories:
Transit account eligible expenses
- Land transportation (ex: buses, trains, subways, cable cars)
- Water transportation (ex: ferry passes)
Parking account eligible expenses
- Parking garages
- Parking lots
- Parking meters
- Parking fees for parking on or near locations used to commute to work (usually mass transit facilities)
Ineligible expenses
- Tolls
- Taxis
- Traditional ride-sharing apps (Uber, Lyft, etc.)
View a comprehensive list of eligible expenses.