Transportation Fringe Benefits

An exclusion from gross income is available for the value of certain transportation benefits provided by an employer to an employee.

For federal purposes, the amount that may be excluded from employee wages for 2012 is limited as follows:

For Wisconsin purposes, the amount that may be excluded from employee wages for 2012 is limited as follows:

To report the difference between the federal and Wisconsin treatment of commuter highway vehicle transportation and transit passes on the 2012 Form W-2, employers must either:

Page last updated January 16, 2013