IRWEs enable SSI recipients to recover some of their work expenses incurred as a result of their disability, and they allow SSDI/DAC beneficiaries to reduce earnings counted toward SGA. They are much easier to apply for than PASS plans.

For the SSI recipient, deducting the cost of the IRWE from monthly gross wages reduces the amount of countable earnings used to figure the SSI check due. For Title II beneficiaries, deducting an IRWE may keep gross monthly earnings below SGA, thus allowing them to maintain Title II (SSDI) eligibility.

An IRWE deduction must meet the following criteria

• Expenses must be necessary for the person to work;

• Expenses must be related to the person’s disability;

• Expenses must be paid for by the person and not be reimbursable from other sources;

• Expenses must be paid in a month in which the person is working; and

• Expenses must be reasonable.

Deductible IRWEs Include

• Supported Employment services;

• Work-related attendant care services that help a person get ready for work each day, or are needed in the work place, but are not an ADA employer-required accommodation; services performed by family members who can prove that they suffer economically due to performing the service;

• Transportation costs, i.e. vehicle modification to get to work, SSA approved mileage expenses for travel to and from work, cost of drivers or taxi services;

• Medical Devices, wheelchairs, pacemakers, respirators, etc., which allow someone to work;

• Prosthetics to enable employment;

• Residential modifications, either interior (if the person works from the home), or exterior (modifications to enable access to public throughways or transportation);

• Routine drugs or medical services to ameliorate disability;

• Diagnostic procedures related to evaluation, control, or treatment of disabling condition;

• Prescribed non-medical appliances and devices essential for controlling the disabling condition at home or work (e.g., air filtering equipment);

• Cost of expendable medical supplies; and

• Cost of service dogs, dog food, licenses, and veterinary services.

There are no time limits on how long a person may use an IRWE. An IRWE isn’t always a monthly, recurring expense; an IRWE may be a one-time expense that is pro-rated over several months, or over as much as a year.

How to Apply

To establish an IRWE, document the cost and submit it to the local SSA office in letter format. List each expense and explain how that expense meets the IRWE criteria. The SSA representative will review the letter and make a determination. Don’t hesitate to discuss the intended IRWEs with the SSA representative prior to submission.

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