Transportation Fringe Benefits

The value of certain transportation benefits provided by an employer to an employee may be excluded from employee wages.

2013
For federal purposes, the amount that may be excluded from employee wages for 2013 is limited as follows:

For Wisconsin purposes, the amount that may be excluded from employee wages for 2013 is limited as follows:

To report the difference between the federal and Wisconsin treatment of commuter highway vehicle transportation and transit passes on the 2013 Form W-2, employers must either:

2014
As of December 4, 2013, Wisconsin will follow the 2014 federal amounts of $250 per month for qualified parking, $130 per month for commuter highway vehicle transportation and transit passes, and $20 per qualified bicycle commuting month.

Page last updated December 6, 2013