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

2021 Treatment

For federal and Wisconsin purposes, the amount that may be excluded from employee wages for 2021 is limited as follows:

• $270 per month for qualified parking
• $270 per month for commuter highway vehicle transportation and transit passes

2022 Treatment

For federal and Wisconsin purposes, the amount that may be excluded from employee wages for 2022 is limited as follows:

• $280 per month for qualified parking
• $280 per month for commuter highway vehicle transportation and transit passes

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of November 12, 2021: sec. 132, IRC, and ch. 71, Wis. Stats.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

The department welcomes your input on our guidance. Submit comments on this guidance document.​​

Guidance Document Number: 100296

November 12​, 2021