Section 132 - what is "qualified" parking?

[J.J. Brown]

From the IRS Code Section 132(f) - Qualified parking. - The term "qualified parking" means parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work by transportation described in subparagraph (A), in a commuter highway vehicle, or by carpool. Such term shall not include any parking on or near property used by the employee for residential purposes.

Can an employer define which parking lots they will reimburse for, and which parking lots they will not reimburse for under Section 132? What about a parking lot next to a building, versus a parking garage underneath a building? If an employer only wants to reimburse for costs for parking in the building, and not for costs of parking in the surface lot across the street, is that okay?

The "parking provided to an employee" language seems to indicate this, but I can't find any documentation.

[david rigby]

Have you tried the regulation?

http://ecfr.gpoaccess.gov/cgi/t/text/text-...171&idno=26

[J.J. Brown]

David, thanks for the link, where I read this:

(d) Parking is provided by an employer if—

(1) The parking is on property that the employer owns or leases;

(2) The employer pays for the parking; or

(3) The employer reimburses the employee for parking expenses.

If conditions 1 & 2 don't apply, and the employer chooses for whatever reason not to reimburse the ee for parking in any other lot, then would this mean the parking is not qualified?