TN 34 (02-02)

SI 00820.555 List of Type and Amount of Deductible Work Expenses

The following chart provides guidance on types of expenses that are deductible as BWE, IRWE, or both, and the amount deductible. The chart is not intended to be all-inclusive. Refer to the policy discussed in SI 00820.535, SI 00820.540, and DI 10520.001 ff. to determine whether an expense, which is not listed below, can be deducted as a work expense.

NOTE: For input instructions see the note in SI 00820.535B.2. and SI 00820.540B.4.

TYPE OF EXPENSE

DEDUCTIBLE AS

AMOUNT DEDUCTIBLE

 

BWE

IRWE

 

Attendant care services which are rendered in the:

  • home (with certain limitations as described in DI 10520.010A.1.b.);

  • process of assisting an individual in making the trip to and from work; or

  • work setting.

X

X

The amount deductible under DI 10520.010A.

NOTE:  DI 10520.030B.3 for documentation required when a family member performs the attendant care services. See DI 10520.015E regarding proration of attendant care expenses.

Drugs and medical services which are essential to enable the individual to work (e.g., medication to control epileptic seizures)

X

X

The amount paid. See DI 10520.010E.

Expendable medical supplies

Examples:

  • Bandages

  • Catheters

  • Face masks

  • Incontinence pads

X

X

The amount paid. See DI 10520.010F.1. and SI 00820.550C.1. and SI 00820.550C.2.

Federal, State and local income taxes and Social Security and Medicare taxes

X

 

The amount withheld. Assume the amount withheld reflects the individual's tax liability.

Dog Guide

X

X

The cost of purchasing the dog and all associated expenses (e.g., its food, breast straps, licenses, veterinary services, etc.).

Fees

Examples:

  • Licenses

  • Professional association dues

  • Union dues

X

 

The amount paid

Mandatory contributions

Examples:

  • Pensions

  • Disability

X

 

The actual amount of the mandatory contribution.

For example, mandatory pension contributions are considered reasonably attributable to earning income and, therefore, deductible. Voluntary pension contributions are considered savings plans and, as such, are life maintenance expenses and not deductible.

Meals consumed during work hours

X

 

The actual value of the meals whether bought during work hours or brought from home.

Medical devices

Examples:

  • Braces

  • Inhalers

  • Pacemaker

  • Respirator

  • Wheelchair

X

X

The cost of the items plus maintenance and repair of such items whether the individual works at home or at the employer's place of business. See DI 10520.010B.

Non medical equipment/services

Examples:

  • Air cleaners

  • Air conditioners

  • Child care costs

  • Humidifiers

  • Portable room heaters

  • Posture chairs

  • Safety shoes

  • Tools used on the job

  • Uniforms

X

*

The cost of the item plus maintenance and repair of such item whether the individual works at home or at the employer's place of business.

*To be deductible as an IRWE, the item or service must be impairment-related.

Other work-related equipment/services

Examples:

  • Job coaching fees

  • One-handed typewriters

  • Special tools designed to accommodate an individual's impairment

  • Telecommunications devices for the deaf

  • Translation of materials into Braille

  • Typing aids (e.g. page turning devices)

  • Vision and sensory aids for the blind

X

X

The cost of the item plus maintenance and repair of such item whether the individual works at home or at the employer's place of business. See DI 10520.010D.

Physical therapy

X

X

The amount paid. See
DI 10520.010F.1.

Prosthesis

X

X

The cost of the item plus maintenance and repair of such item. See DI 10520.010C.

Structural modifications to the individual's home to create a work space or to allow the individual to get to and from work.

X

X

The cost of the modifications. See DI 10520.010D.2.

Training to use an impairment-related expenses to item or an item which is reasonably attributable to work

Examples

  • Braille

  • Cane travel

  • Computer program course for a computer operator

  • Grammar

  • Stenotype instruction for a typist

  • Use of one-handed typewriter

  • Use of special equipment

  • Use of vision and sensory aids for the blind

NOTE:  Training does not include general education courses. Such courses may be excluded under a PASS.

X

X

The cost of the training plus travel expenses to and from the training facility.

Compute travel expenses to and from the training facility in the same manner as transportation to and from work (shown previously in this chart).

Transportation to and from work

X

X

BWE

  • In own vehicle:

the applicable allowance, or, if more advantageous, the standard mileage rate permitted by IRS for non-governmental business use. See DI 10520.030.

NOTE: Do not recompute the transportation expense if the expense was computed using prior instructions.

  • For other than in own vehicle:

the actual cost of the bus, car pool, or cab fare.

IRWE

See DI 10520.030.

Vehicle modification

X

X

See DI 10520.030.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0500820555
SI 00820.555 - List of Type and Amount of Deductible Work Expenses - 09/03/2010
Batch run: 09/03/2010
Rev:09/03/2010