In the national capital region, the SmartBenefits® program is administered by the Washington Metropolitan Area Transit Authority (Metro) and entities authorized by Metro. Metro provides electronic SmartBenefits® to employers who wish to provide the transit and parking benefit to their employees for commuting to and from work.
While Metro is pleased to assist employers with the establishment of their SmartBenefits® program, it is the responsibility of each employer to ensure that their program complies with all IRS requirements. We therefore recommend that each employer discuss their program with their own tax advisor to ensure compliance with IRS requirements.
By applying, you agree that your company/agency is responsible for managing the program to comply with Internal Revenue Service regulations for qualified transportation fringe benefits under 26 USC 132(f). (See US Code for 26 USC 132 and Regs. 26 CFR 1.132.)
For more information:
Questions? Call your assigned Metro Account Representative or Metro's Office of Marketing at 202-962-1326 and select option 3 between 8 a.m. and 4 p.m. weekdays.