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Chapter: 2400 Budgeting Income Program: MSSI, SFP 38 To be deductible, an expense need not relate directly to the blindness of the individual; it need only be an ordinary and necessary work expense of the blind individual. Examples of such expenses follow.

Transportation Expenses To and From Work - This includes the actual cost of a cab or bus, cane travel instruction, a guide dog and his upkeep, and a private automobile (15 cents per mile).

Job Performance Expenses - This would include Braille instruction, child care costs, equipment needed on the job, instruction in grammar, licenses, lunches, work related professional association dues, prostheses needed for work, optical aids, readers, safety shoes, taxes (income, FICA, and self-employment), tools used on the job, translation of material to Braille, uniforms and their care, union dues, and wheelchairs if necessary due to another disability.

Job Improvement Expenses - This would include stenotype instruction for blind typists, keypunch training, and computer program training courses.

Expenses for life maintenance is not work related and cannot be deducted. These include food, self-care items (items of cosmetic rather than work required nature), general educational development and life insurance.

If necessary items are furnished by some other individual or organization, and consequently permit the individual to avoid incurring a work related expense which would be deductible, the value of such items is not considered income. 2440.0369 Verification of Work Expenses of the Blind (MSSI, SFP) The following policy applies to MEDS-AD, MN, SLMB, QI 1, QMB, WD, Protected Medicaid, EMA and OSS.

Verification such as receipts, bills, and the like must be requested to substantiate expenses. Allegations regarding transportation expenses and lunches may be accepted without verification if they appear to be reasonable. 2440.0370 Ordinary and Necessary Expenses (MSSI, SFP) Ordinary and necessary expenses which are deducted from the amount of unearned gross income are excluded. These are expenses incurred in obtaining income as the fees and costs necessary to establish entitlement or gain access to income. For example, attorney fees and medical examination fees connected with the filing of a lawsuit after an accident may be deducted from the settlement amount received.

While the need for a legal guardian may be established, the payment of guardian fees is not directly linked to the individual's entitlement to payment. Therefore, guardian fees are not considered as ordinary and/or necessary expenses.

Proof of having incurred the expense (for example, a bill, canceled check or money order) is required. 2440.0371 Optional Deductions (MSSI, SFP) There are deductions, which are withheld at the source from an individual's income that must be included in the amount of unearned income counted. Examples of optional deductions include:

1. premium for Part B Medicare from a Social Security benefit, 2. premiums for health insurance or life insurance, and 3. federal and state income taxes.