Internal Revenue Bulletin:  2004-42 

October 18, 2004 

EMPLOYMENT TAX


Table of Contents

Rev. Rul. 2004-98 Rev. Rul. 2004-98

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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