SI 01320.190 Deeming - Impairment-Related Work Expenses - Operating Policy
The impairment-related work expenses (IRWE) (SI 00820.540) incurred and paid by a deemor who is a title II disability beneficiary will be deducted
from the deemor's earned income prior to considering the income available for deeming.
See SI 00820.550 for instructions on determining the amount of IRWE. See SI 02305.097 for development and documentation of work expenses.