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The Impairment-Related Work Expense Incentive

The cost of certain impairment-related items and services that a person with a disability needs to work can be deducted from gross earnings through an Impairment-Related Work Expense (IRWE) incentive. A student requesting an IRWE must verify that the items or expenses are related to his or her disability and are necessary for job performance. The student will be asked to submit proof of payment. Impairment-related work expenses are deductible when:

• The expense enables a person to work.
• The person, because of a severe physical or mental impairment, needs the item or service for which the expense is incurred in order to work.
• The cost is paid by the person with a disability and is not reimbursed by another source.
• The expense is “reasonable” – it represents the standard charge for the item or service in the person’s community.
• The expense is paid in a month in which earned income is received or work is performed while the person used the impairment-related item or service.

Individuals with disabilities may rely on IRWE incentives throughout their entire lives. Work-related expenses that are incurred by a student while in secondary school are likely to continue when they exit school.

A student applying for an IRWE incentive under the SSI or SSDI programs should contact their local Social Security Administration office for specific details and documentation requirements.

Adapted with permission from The Study Group, Inc. and The Institute on Community Integration (1998). Meeting the needs of youth with disabilities: Handbook on Supplemental Security Income work incentives and transition students. Minneapolis: Institute on Community Integration, University of Minnesota.

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