A person with a disability has expenses that are essential to work.
These expenses are deducted from earnings in figuring SGA, even if these
items and services are also needed for non-work activities.
If the person is receiving SSDI, the costs of an IRWE can be deducted
from the gross earnings. The remaining amount is compared to the SGA
level (see current). This deduction
may allow the person to continue receiving an SSDI cash benefit.
An IRWE is deductible when:
- the expense enables a person to work;
- the person, because of the disability he/she experiences, needs
the item or service in order to work;
- the cost is paid by the person with a disability and is not reimbursed
by another source;
- the expense is determined "reasonable."
SSA determines whether or not an expense will be allowed as an IRWE.
Before a determination is made, the SSA field office may:
- request the beneficiary or the representative to verify the need
for an IRWE;
- ask a beneficiary or a representative if the item/service is necessary
to enable the person to perform his or her job, if some other source
is paying for the item/service and how long that funding will continue.
Examples of expenses likely to be deductible:
Attendant Care Services: Performed in the work setting, preparing for
work, the trip to and from work, after work (e.g., bathing, dressing,
cooking, eating), services done by a family member for a cash fee, and
when the family member is economically adversely affected by either
reducing or terminating work in order to perform such services.
Examples of expenses UNLIKELY to be deductible:
Attendant Care Services: Performed on non-work days or involving shopping
or general homemaking (e.g., cleaning, laundry). Services performed
for someone in the family other than the beneficiary (e.g., baby-sitting).
Services performed by a family member for a cash fee where the family
member suffers no economic loss. Services performed by a family member
for payment "in kind" (e.g., room and board) whether or not
the family member suffers economic loss.
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