How are qualified commuting expenses determined? Actually, the qualified is determined by IRS Internal Revenue Code Section 132(f) and there are 2 qualified expense categories

Public Transportation

  • Land transportation, such as buses, trains, cable cars, etc.

  • Water transportation, such as ferries, etc.

Parking Expenses

  • Parking garages, parking lots, or parking meter

  • Parking fees for parking on or near locations used to commute to work, normally mass transit facilities such as train, bus, or subway stations, etc.

Ineligible expenses include

  • Tolls, taxis and traditional ride sharing (Uber, Lyft, etc.) are not qualified.
    Exceptions include:
    - Uber Pool Commuter
    - Lyft Line
    - Via

If you're wondering whether an item or service is eligible under these categories, here are a few ways to find out.

Eligibility List

You can view a comprehensive list of eligible expenses HERE.

Ask Us

If you still can't determine whether an item is eligible, please feel free to reach out to us via live-chat, email to, or call us at 844-902-2902.

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