Impairment-Related
Work Expenses (IRWE)
In this work incentive, SSA deducts the cost of certain
impairment-related items and services that you need
to work from your gross earnings when SSA decides if
your "countable
earnings" demonstrate
performance of SGA. It does not matter if you also
use these items and services for non-work activities.
IRWE is excluded from your earned income when
your SSI monthly payment amount is calculated.
SSA deducts IRWE for calculating substantial
gainful activity (SGA) when:
1. The item or service enables you to work;
2. You need the item or service because of your disabling
impairment;
3. You paid the cost and are not reimbursed by another
source; for example, Medicare, Medicaid, or private
insurance;
4. The cost is "reasonable", that is, it
represents the standard charge for the item or service
in your community; and
5. You paid the expense in a month that you are or
were working. Occasionally, an impairment-related work
expense may be used before the first or after the last
month of work activity.
SSA deducts IRWE when SSI payment amounts
are determined when:
* You meet requirements 1 through 4 above, and
* You paid the expense in a month that you received
earned income or performed work while you used the
impairment-related item or service.
Note: In certain situations, IRWE amounts
can be deducted for expenses paid before you start
or after you stop work. |
