EMPLOYMENT TAX

Internal Revenue Bulletin 2004-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2004–98, page 664. Parking reimbursements. This ruling holds that certain amounts paid to an employee as “reimbursements” for a parking expense that the employee supposedly “paid” through a salary reduction are wages for purposes of the Federal Insurance Contributions Act (FICA), the Federal Unemployment Tax Act (FUTA), and the collection of income tax at source on wages (federal income tax withholding).

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▸Contents — Internal Revenue Bulletin 2004-42

Internal Revenue Bulletin 2004-42

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