Commuter Benefits
Commuter benefits are qualified transportation fringe benefits: transit passes, vanpooling and qualified parking your employer provides or you pay for from pre-tax pay, excluded from wages up to a monthly limit.
Definition from IRS Pub. 15-B.
2026 figures, with sources
| Figure | Value | Source |
|---|---|---|
| 2026 monthly limit, transit pass and commuter highway vehicle | $340 | Rev. Proc. 2025-32, Section 4.16 |
| 2026 monthly limit, qualified parking | $340 | Rev. Proc. 2025-32, Section 4.16 |
| Full-year equivalent of each monthly limit (12 months) | $4,080 | Rev. Proc. 2025-32, Section 4.16 |
What the IRS says
- Commuter benefits (transit pass or parking). Qualified transportation fringe benefits are excluded up to the monthly limits. Amounts above the limits are wages. (Rev. Proc. 2025-32, Section 4.16; IRS Pub. 15-B, Transportation (Commuting) Benefits)
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Sources and date checked
Every number and rule on this page comes from the pages below, read on October 14, 2026. If a source changes, this page can be out of date until it is rechecked.
- IRS Publication 15-B (2026), Employer's Tax Guide to Fringe Benefits
Definition. Transportation (Commuting) Benefits.
- Rev. Proc. 2025-32 (2026 inflation adjustments: tax brackets, standard deduction, section 125 and 132(f))
2026 monthly limit, transit pass and commuter highway vehicle: $340. 2026 monthly limit, qualified parking: $340. Full-year equivalent of each monthly limit (12 months): $4,080. Section 4.16.
Not tax advice. This page is general information built from IRS publications, not advice for your situation. Plan rules, state law and your own facts can change the answer. Confirm with your plan administrator or a tax professional before you act.