| Overview of Social Security Disability Programs
and Work Incentives slide 11
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Overview of Social Security Disability Programs and Work Incentives - slide 11
Examples of IRWE’s
Attendant Care Services
Drugs and Routine Medical Services
Transportation Costs
Let’s look at a few examples of what can and cannot be deducted as an IRWE. With regard to Attendant Care Services, deductible services include services performed in the work setting, services performed in the process of assisting the person in preparing for and from work such as bathing, dressing, cooking, and eating. Services which incidentally benefit the family such as cooking a meal that is also eaten by the family, and attendant care services which are performed by a family member for a cash fee where the family member suffers an economic loss by reducing or terminating employment in order to be able to provide the service.
Attendant Care Services that would not be deductible include services performed on a non-work day or involving shopping or general housekeeping activities, services provided for someone in the family other than the person with a disability, such as baby-sitting. Services provided by a family member for a cash fee where no economic loss is suffered or services provided by a family member for payment "in-kind" or in other words for room or board.
Another example of an IRWE
is routine drugs and routine medical services. The types of things that would
be deductible include regularly prescribed medical treatment or therapy that
is necessary for control of a disabling condition such as anti-convulsant drugs
necessary to control a seizure disorder. The types of routine drugs or medical
treatment that would not be permitted as an impairment related work expense
include those that are used for minor physical or mental problems, for example,
routine physical exams or allergy treatment.
My final example is one that is used very often. Transportation costs! Some
of the types of expenses that would be allowable include the cost of structural
or operational modifications to a vehicle in order for the person to drive or
to be driven to work. Also, the cost of specialized transportation, when an
individual is not able to use public transportation.
The types of transportation
costs that are not allowable as an IRWE include the cost of the vehicle itself,
whether it is modified or not, as well as the cost of modifications to a vehicle
that are not directly related to the disability or critical to operation of
the vehicle.
Again, the list of allowable expenses under IRWE is extensive. I will discuss
later in the lecture where you can go to find more information as well as assistance
with writing an IRWE.