I've lived in the US since 2013. I used to be a student in Massachusetts till last July, when I joined a company full-time in California.
the tax code allows tax-free transportation fringe benefits of up to $255 per month per employee for transit expenses and up to $255 per month for qualified parking.
Wikipedia also has a page on this: Employer transportation benefits in the United States.
Since I joined the company on July 24, can I deduct 12*255=3060 USD for qualified transit expenses this year, or do I have to prorate (in my case ~5*255=1275 USD, where 5 corresponds to the rounded number of month between July 24 and December 31)?