Transportation Fringe Benefits and Moving Expenses for 2018 and 2019

Wisconsin follows the federal treatment of employer-provided transportation benefits and moving expenses for 2018 and 2019.

W-2 Wage Statements

The value of certain qualified transportation fringe benefits may be excluded from the employee wages:

The exclusion from wages for the following benefits is suspended. These benefits are now included in the employee's wages:

Federal and Wisconsin Income/Franchise Tax Returns

Employers may not deduct the following on their income/franchise tax returns:

Employers may deduct the following on their income/franchise tax returns:

January 15, 2019