|
Attendant care services which are rendered in the:
-
-
•
process of assisting an individual in making the trip to and from work; or
-
|
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:
|
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:
-
-
•
Professional association dues
-
|
X
|
|
The amount paid
|
|
Mandatory contributions
Examples:
|
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:
|
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:
|
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:
-
-
-
•
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
-
-
-
•
Computer program course for a computer operator
-
-
•
Stenotype instruction for a typist
-
•
Use of one-handed typewriter
-
-
•
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
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.
|