Apply for SmartBenefits®

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 SmartBenefits® vouchers and electronic SmartBenefits® to employers who wish to provide the transit 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.)

To start SmartBenefits®:

  1. Set up a SmartBenefits® account. After, you submit your application, we will return the appropriate forms to you for your signature, based on the payment information you provide. Upon receipt of your signed forms, you will be assigned a customer account number, user ID, and a password.

  2. Collect the SmarTrip® serial numbers from employees who use their transit benefit for Metrobus, Metrorail, participating van pool services, and Metro station parking. (Note: Their SmarTrip® cards must already be registered with Metro). Employees who use their transit benefit to purchase Metro passes for MARC, VRE, and MTA commuter buses and other types of transit services cannot use SmartBenefits® at this time.

  3. Log on to your SmartBenefits® account between the first and 15th day of the month and enter the SmarTrip® serial numbers and benefit amounts. Your employees will get their SmartBenefits® starting the first day of the upcoming month.

For more information:

Questions? Call your assigned Metro Account Representative or Metro's Office of Marketing at 202-962-1326 and select option three between 8 a.m. and 4 p.m. weekdays.


© 2010 Washington Metropolitan Area Transit Authority