This benefit is intended for work-related commuting expenses only. Eligible parking expenses include parking fees incurred at or near locations used to commute to work. However, parking on or near property used for residential purposes is not eligible, including parking fees for employees who reside in residential rental buildings where they work.
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.