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G. Impairment-Related Work Expense Exclusion (IRWE) for the Disabled
IRWE are expenses for items or services which enable a person with a disability to work. The expense is incurred by the a/b because of a physical or mental impairment. These expenses can be excluded from the a/b’s earned income when certain conditions are met.
1. IRWE applies to the earned income of an a/b who is:
a. Disabled, and;
b. Is under 65, and;
c. Is employed. 2. IRWE can be given to the a/b when: a. The severity of the impairment requires the a/b to purchase or rent or use items and services in order to work, and b. The expense is reasonable. “Reasonable” is the standard charge for the item or service in the person’s community, and c. The cost is paid by the a/b and is not reimbursable from another source (i.e., Medicaid, Medicare, private insurance), and d. The a/b made payment for item/services in a month that: 1) He worked and received income for working and obtained item/services, or 2) The a/b worked and received the item/service before receiving a paycheck.
3. Verification of IRWE Before excluding IRWE from earned income, verify the need and the payment for the item/service.
Ask the a/b the following questions to determine whether he has the need for an impairment-related item or service.
a Does the a/b’s physical limitation require him or her to have assistance (items or services) in order to work?