Qualified commuter expenses are determined by the IRS Internal Revenue Code Section 132(f). There are two qualified expense categories:
Public transportation
- Land transportation
- Water transportation
Parking 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.)
Exception: Uber Pool, CommuterLyft, and LineVia are eligible
Eligibility list
View a comprehensive list of eligible expenses.