​​​​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:

• Up to $260 per month ($265 per month for 2019) for qualified parking
• Up to $260 per month ($265 per month for 2019) for commuter highway vehicle transportation and transit passes

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

• Qualified bicycle commuting reimbursements
• Qualified moving expense reimbursements, except for members of the U.S. Armed Forces (criteria apply). See Wisconsin Schedule I instructions for more information.

Federal and Wisconsin Income/Franchise Tax Returns

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

• Expenses associated with qualified transportation fringe benefits of an employee
• Expenses incurred for providing any transportation, including any payment or reimbursement to an employee, in connection with travel between an employee's residence and place of employment, except as necessary for ensuring the safety of the employee

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

• Qualified bicycle commuting reimbursements
• Moving expenses included as taxable wages for an employee (the deduction is no longer available on the employee's individual income tax return)

January 15, 2019