The commuter account is a tax-advantaged account used for eligible transit or parking expenses.
Public Transportation: Buses, Trains, and Ferries.
Parking garages, mass transit facilities, etc.
Ineligible expenses include:
Tolls, taxis, and traditional ride-sharing (Uber, Lyft, etc.) are not qualified.
Uber Pool Commuter (≥6 passengers)
To learn more about commuter-eligible expenses, please see Commuter Benefits Accounts Eligible Services.
What is an eligible Vanpooling Ride?
A standard Uber or Lyft ride would not qualify for commuter benefits because that is not considered “Vanpooling”.
On the other hand, IRS provides an exception for a ride in a "commuter highway vehicle" between the employee's home and workplace.
The ride must satisfy the following two conditions to be qualified as a commuter highway vehicle :
Capacity requirement: The seating capacity of at least six adults (excluding the driver).
The 80/50 Rule:
At least 80% of the vehicle mileage is for transporting employees between homes and workplaces
Employees occupying at least one-half the vehicle's seats (not including the driver's).
For example, in an 8-seat vehicle with 100 miles of mileage, at least 4 employees must be in the ride and 80 miles of the mileage must be for transporting from homes and workplaces.
How to submit claims for these expenses?
Currently, Forma does not have a partnership with Uber/Lyft yet; therefore, the Preatx Forma card is not available for these apps. You must pay out-of-pocket first and file a claim on the Forma portal to get reimbursed.
To get started, navigate to the Claims tab in your Forma account. Click on the "New claim" button and fill out the form with the proof document.
Important note for a Uber/Lyft vanpool Claim
If you do take a Uber Pool or Lyft Line ride, please use the specific commuter feature in the app. Otherwise, Forma's claim adjudication team would have no way to confirm the eligibility of the expense.
To make sure your reimbursement claim is approved, please include any details in the proof document you attach that show the expense eligible. This can be a screenshot on the app or the notes on the receipt.
Feel free to reach out to the Forma Support Team via live chat or at email@example.com. You can also reach us by phone at 844-902-2902 on Monday through Friday, 8 AM EST - 8 PM EST.
 “Publication 15-B (2023), Employer's Tax Guide to Fringe Benefits.” Internal Revenue Service. Accessed March 14, 2023. https://www.irs.gov/publications/p15b.