EBP2016. Disallowed Deductions for Parking and Commuting

Employers who pay commuting or parking costs for their employees are no longer able to deduct these amounts.  There are a number of exceptions that protect the deduction.  Applying these rules has many nuances, including some helpful safe harbors.  In this session, learn how to apply the rules and when exceptions are available.

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Learning Objectives:

• Apply the rules to appropriately apply the disallowed deduction rules for commuting expenses
• Apply the rules to appropriately apply the disallowed deduction rules for employer provided parking
• Identify possible changes to be made to employer provided parking policies to maintain the deduction