parking fees

[KWF]

Would parking fees at a taxpayer's place of employment be non deductible commuting expense, or deductible unreimbursed employee expense?

[KBTS]

Non deductible commuting expenses....see page 15 of Pub 463. However, parking fees if conducting business when visiting a client or customer would be deductible.

[Gene V]

Would parking fees at a taxpayer's place of employment be non deductible commuting expense, or deductible unreimbursed employee expense?

You might see if your employer would pay for the parking. This way he could deduct it
on his buisness and it wouldn't be added to your wages.
TTB 13-27

Parking. Qualified transportation benefits can include parking
provided to employees on or near the business premises or a location
from which employees commute to work using mass transit,
commuter highway vehicles, or carpools. It does not include
parking near the employee’s home.
Exclusion amount. The value per month excludable from taxable
wages is limited to:
Mar. – Jan. –
Combined commuter highway 2010 Dec. 2009 Feb. 2009 2008
vehicle and transit passes .......$230 $230 $120 $115
Qualified parking ..........................$230 $230 $230 $220

[taxea]

http://www.coredocuments.com/core132.php

[GIMoe]

....see page 15 of Pub 453.

That would be Pub 463, page 15.