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

2019 Treatment

For federal and Wisconsin purposes, the amount that may be excluded from employee wages for 2019 is limited as follows:

• $265 per month for qualified parking
• $265 per month for commuter highway vehicle transportation and transit passes

2020 Treatment

For federal and Wisconsin purposes, the amount that may be excluded from employee wages for 2020 is limited as follow:

• $270 per month for qualified parking
• $270 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 February 18, 2020: 26 U.S.C. § 132 and ch. 71, Wis. Stats.

Laws enacted and in effect after February 18, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to February 18, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

Guidance Document Certification: https://www.revenue.wi.gov/Pages/Certification-Statement.aspx

Guidance Document Number: 100255

February 18, 2020