Impairment related work expenses (as an individual with a disability)

Impairment related work expenses (as an individual with a disability) are the allowable expenses of an individual with physical or mental disabilities for attendant care at his or her place of employment. They also include other expenses in connection with the place of employment that enable the employee to work. For more information, see Itemized deductions and review the 2017 IRS Publication 463.

If you qualify, enter the part of the line 10 amount attributable to impairment-related work expenses on Form IT-196, line 36. These expenses are not subject to the 2% limit that applies to most other employee business expenses.