An IRWE is an expense for an item or service which is directly related to enabling an individual with a disability to work and which is necessarily incurred by that individual because of a physical or mental impairment. Such an expense may involve payment for the purchase, installation, maintenance and repair of an impairment-related item or payment for an impairment-related service.

DI 10520.010 Definitions - for a list of items and services covered under IRWE.

See Determining When IRWE Are Deductible and How They Are Distributed - DI 10520.030 for information on mileage rates and transportation issues.