|
TYPE of EXPENSE
|
DEDUCTIBLE
as BWE
|
DEDUCTIBLE
as IRWE
|
AMOUNT DEDUCTIBLE
|
|
Attendant care services which are rendered in the:
- Home (with certain limitations as described in DI 10520.010A.1.b);
- Process of assisting an individual in making the trip to and
from work; or
- Work setting.
|
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 DO 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.
|
X
|
X
|
The amount paid. See DI 10520.010F and SI 00820.550C.1 and SI
00820.550C.2.
|
|
Federal, State, and Local income taxes and Social Security 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:
- Licenses
- Professional association dues
- Union dues
|
X
|
|
The amount paid.
|
|
Mandatory contributions
Examples:
|
X
|
|
The actual amount of the mandatory contribution. For example, mandatory
pension contributions are considered reasonable attributably 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:
- Braces
- Inhalers
- Pacemaker
- Respirator
- Wheelchair
|
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:
- Air cleaners
- Air conditioners
- Child care costs
- Humidifiers
- Portable room heaters
- Posture chairs
- Safety shoes
- Tools used on the job
- Uniforms
|
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:
- Job coaching fees
- One-handed typewriters
- Special tools designed to accommodate an individual’s impairment
- Telecommunications devices for the deaf
- Translation of materials into Braille
- Type 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 modification to the individual’s home to create
a workspace 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 impairment-related expenses to item or an item
which is reasonably attributable to work
Examples:
- Braille
- Cane travel
- Computer program course for a computer operator
- Grammar
- Stenotype instruction for a typist
- Use of one-handed typewriter
- Use of special equipment
- 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 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 in DI 10520.015F.1.b. Or, if more advantageous,
the allowance permitted by IRS for non-governmental business use.
For 1992, the rate is 28 cents per mile.
The following information is provided for historical purposes:
1991 — 27.5 cents per mile
1990 — 26 cents per mile
1989 — 25.5 cents per mile
Up to 15,000 miles, 11 cents for each additional mile.
NOTE: Do not re-compute the transportation expense
if the expense was computed using prior instructions; i.e., 20.5
cents per mile for expenses paid on or after 7/1/87 or 15 cents
per mile prior to 7/1/87.
- For other than in own vehicle: The actual cost of the bus, car
pool, or cab fare.
IRWE
See DI 10520.015F.
|
|
Vehicle modification
|
X
|
X
|
See DI 10520.015F.1.a.
|
