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Benefits Spotlight: Tax-Free Commuter Benefits

By Ruth M. Wimer and Kara A. Getz

A relatively new and Congressionally approved benefit for employees is the provision of transportation benefits ' such as parking; subway, bus, train fare, or vanpooling ' on a tax-free basis. By reducing the cost of commuting, an employer can reap many rewards including appreciation of employees of their tax savings, reduced employment taxes paid by the employer and even reduced stress by employees. However, although Congress attempted to allow employers to provide tax-free commuter benefits to employees in a simple fashion, there are some esoteric rules of which employers should be aware.

Overview of IRC '132(f)

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