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  32 Answers Available       :   of 2 Next Page
Subject   Subject - Sort Descending (Z to A) Subject - Sort Ascending (A to Z)
1 What is a qualified transportation fringe (a.k.a., commuter tax fringe benefit)?
2 What is IRS' definition of commuter highway vehicle?
3 What is IRS' definition of transit passes?
4 What is IRS' definition of "qualified parking" under Section 132(f) Qualifed Transportation Fringe Benefits?
5 How does section 132(f) apply to expense reimbursements?
6 May qualified transportation fringes be provided to individuals who are not employees?
7 May qualified transportation fringes be provided to individuals who are partners, 2-percent shareholders of S-corporations, or independent contractors?
8 Must a qualified transportation fringe benefit plan be in writing?
9 What are the limits on the value of qualified transportation fringes that maybe excluded from an employee’s gross income?
10 What amount is includible in an employee’s wages for income and employment tax purposes if the value of the qualified transportation fringe exceeds the applicable statutory monthly limit?
11 Are excludable qualified transportation fringes calculated on a monthly basis?
12 May an employee receive qualified transportation fringes from more than one employer?
13 May qualified transportation fringes be provided to employees pursuant to a compensation reduction agreement?
14 What is a compensation reduction election for purposes of section 132(f)?
15 Is there a limit to the amount of the compensation reduction?
16 May an employee whose qualified transportation fringe costs are less than the employee’s compensation reduction carry over this excess amount to subsequent periods?
17 May an employer provide nontaxable cash reimbursement under section 132(f) for periods longer than one month?
18 What are the substantiation requirements if an employer distributes transit passes?
19 May an employer choose to impose substantiation requirements in addition to those described in this regulation?
20 How is the value of parking determined?
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