Attendant care services which are rendered in the:
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)
The amount paid. See DI 10520.010E.
Expendable medical supplies
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
The amount withheld. Assume the amount withheld reflects the individual's tax liability.
The cost of purchasing the dog and all associated expenses (e.g., its food, breast straps, licenses, veterinary services, etc.).
The amount paid
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
The actual value of the meals whether bought during work hours or brought from home.
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
Child care costs
Portable room heaters
Tools used on the job
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
Job coaching fees
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
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.
The amount paid. See
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.
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
Computer program course for a computer operator
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.
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
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.
the actual cost of the bus, car pool, or cab fare.
See DI 10520.030.
See DI 10520.030.