Transportation Fringe Benefits

NOTE: The 2018 tax treatment has changed. See "Qualified Transportation Benefits".

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

2017 Treatment

For federal and Wisconsin purposes, the amount that may be excluded from employee wages for 2017 is limited as follows:

  • $255 per month for qualified parking
  • $255 per month for commuter highway vehicle transportation and transit passes
  • $20 per qualified bicycle commuting month

2018 Treatment

For federal and Wisconsin purposes, the amount that may be excluded from employee wages for 2018 is limited as follow:

  • $260 per month for qualified parking
  • $260 per month for commuter highway vehicle transportation and transit passes
  • $20 per qualified bicycle commuting month

Congress is considering a change to the 2018 federal treatment. If the federal or Wisconsin treatment changes for 2018, we will report the change in the Wisconsin Tax Bulletin. Individuals who subscribe to the Withholding Tax or Tax Professional e-filing news will receive this information via email.

December 14, 2017