These are expenses an SSI recipient with a disability has related to
his/her disability, which are essential to work, even if these items
and services are also needed for non-work activities. These expenses
are deducted from earnings before the earnings are divided by two. This
means that $100.00 worth of services or products reduces SSI by only
$50.00.
As of March 1, 1991, an IRWE is considered in establishing the initial
eligibility for SSI cash payments and, in some cases, medical assistance.
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 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 or service is necessary to enable the person to perform
his or her job;
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 effected 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 an economic loss.
SSA Work Incentives Home Page
|| Alphabet Soup || BWE
vs. IRWE || Calculator || Regional
Technical Support || Encyclopedia
|| FAQ || Feedback
|| Forms || Resources
|| SSA || Title
II || Title XVI || WI
Liaisons || WI Comparison Chart || Ticket
To Work || Did You Know?
Sponsored by RCEP7,
University of Missouri-Columbia
& RegionVII PASS Cadre
Site Design by Missy Lange