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UPDATED: NOVEMBER 2007 244

INCOME SSI-RELATED BUDGETING METHODOLOGY

IMPAIRMENT-RELATED WORK EXPENSES

an allowable impairment related work expense even though s/he uses the car on weekends to transport his/her family. The entire expense of the special equipment may be deducted as an impairment-related work expense.

NOTE: For self-employed A/Rs, if the cost of an item has been deducted in calculating net earnings from self-employment, the expense cannot be deducted as an impairment-related work expense.

NOTE: When determining if an individual is doing Substantial Gainful Activity (SGA), both medical and non-medical impairment-related work expenses are deducted from earned income before applying the SGA test (See REFERENCE SUBSTANTIAL GAINFUL INCOME for maximum amount. See DISABILITY MANUAL and CATEGORICAL FACTORS SUBSTANTIAL GAINFUL ACTIVITY (SGA) for further information.

Examples of medical impairment-related work expenses that can be deducted when calculating the amount of the A/Rs spenddown: (See INCOME EXCESS for more detail on excess income).

• Assistance in traveling to and from work or while at work, assistance with personal functions (e.g., eating, toileting), or with work-related functions (e.g., reading, communicating).

• Assistance at home with personal functions (e.g., dressing, administering medications) in preparation for going to and returning from work. Payments made to a family member for attendant care services may be deducted only if such family member, in order to perform the services, incurs an economic loss by terminating his/her employment or by reducing the number of his/her work hours.

• Medical devices such as wheelchairs, hemodialysis equipment, canes, crutches, inhalators and pacemakers.

• Prosthetic devices such as artificial replacements of arms, legs and other parts of the body.

(MRG)