Eligibility

This program is available to full-time and regular part-time staff and full-time faculty employees.  For those employees covered by a collective bargaining agreement, please refer to your agreement for availability of this benefit.

Open Enrollment

You may enroll during the open enrollment period in the fall of each year for the following plan year which is January through December.  New hires may enroll within 31 days of their date of hire.

Purpose of Account

The qualified parking expense account is the reimbursement account established to pay for your qualified parking expenses.  The maximum amount that can be reimbursed in 2010 is $230.00.

Qualified parking expenses are expenses you incur to pay for parking at or near your work location or that you incur to pay for parking at a location from which you use mass transportation or a vanpool to commute to work.  You must incur the expense during the period in which you are participating in the program.   The Campus parking fee is an eligible parking expense and can be deducted from your monthly pay on a pre-tax basis.

Payroll Deduction

If you elect to "payroll deduct" your Campus parking fee, after you submit your enrollment form to the Payroll Office, you do nothing further.  By electing to defer a portion of your pay for the parking fee, this will be done on a pre-tax basis for federal income and FICA tax purposes.  You will not have to use the claim procedures described below.

Mass Transportation Expense Account

The mass transportation expense account is the reimbursement account established to pay for your qualified transportation expenses not including parking.  The maximum amount that can be reimbursed in 2010 is $230.00 per month.

Mass transportation expenses that are eligible for reimbursement include any transit pass which means any pass, token, fare-card, voucher or similar item which entitles you to use mass transit facilities, and the cost of riding in a commuter highway vehicle that is intended to provide commuting service to your work, such as a vanpool.  The expense must be incurred during the period that you are participating in the Program.

You can elect to defer a portion of your pay on a pre-federal income tax basis to fund your accounts.  Your election must be made on the Enrollment Form for the program and must be made before you incur the expense.  You must make your election prior to the beginning of the applicable year.  Elections will remain in effect for an entire calendar year.

You may not change your election during the year.  However, any amount in your account that you do not use in a year will be carried over to the next year.

The minimum amount that you may elect to defer to an account is $5.00 per month.

You cannot combine the qualified parking expense account and the mass transportation expense account into one account.  However, if you incur both types of expenses you can elect to participate in both types of accounts.  Each account can only be maintained for its designated purpose.  You can only obtain parking reimbursements from a qualified parking expense account and you can only obtain mass transportation reimbursements from a mass transportation expense account.

Reimbursement Process

You must file the approved claim form for reimbursement and include reasonable original documentation to substantiate your expenses.  Receipts showing the amount of the expense, period of time for which the expense was incurred and the identity of the parking facility or applicable mass transportation provided are appropriate.  Acceptable receipts also include original canceled checks and original credit card receipts.  It is your responsibility to provide evidence of a qualified expense and to retain a copy of your records.  You must send your claim form to Janet Oellig, c/o Payroll.  Claims are processed and paid once a month.  All claims submitted with complete documentation before the 20th day of a given month will be processed and paid on or before the last day of that month.  Claims which are not supported by appropriate documentation will be returned to you and can be resubmitted with appropriate documentation to be paid at a later date.

The amount remaining in your account at the end of the year will be carried over to the next year unless you request a refund.  Request for refunds should be in writing and directed to the Payroll Office in January of the new year.  Refunds will be made via your paycheck.

Updated: 11/30/2009