TN 49 (08-08)
DI 11010.180 Impairment-Related Work Expenses (IRWE) Paid 12/01/80, and Later
See Impairment-Related Work Expenses (IRWE) -DI 10520.001 for the policy on IRWE.
A. IRWE definition
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.
B. See details
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.