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
Land transportation, such as buses, trains, cable cars, etc.
Water transportation, such as ferries, etc.
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.
- Uber Pool Commuter
- Lyft Line
If you're wondering whether an item or service is eligible under these categories, here are a few ways to find out.
You can view a comprehensive list of eligible expenses HERE.