Under normal circumstances, commuter benefits are not reported on your W-2. If you opt-in for commuter benefits, the money is deducted from your paycheck and placed in whatever transportation accounts you use (parking, mass transit, rideshare, etc.). The money is deducted on a pre-tax basis. There’s no W-2 or tax return reporting if your payroll deduction does not exceed the monthly maximum mandated by the IRS.
However, if your deduction does exceed the monthly maximum, you will see the amount that’s above the maximum reported on your W-2 as income.