Page 4

Aged, Blind and Disabled Manual Policy Manual Number: 110.035 Section: Financial Eligibility Requirements Chapter: ABD Income Disregards and Expenses

January 5, 2026 Division of TennCare 4 IRWE apply only to earned income and are deducted after any remaining portion of the General Income Disregard and the Earned Income Disregard, but before deducting the One-Half Disregard (see section 3.e. below).

iii. Blind Work Expenses (BWE) BWE are expenses incurred by a blind person which are reasonably attributable to earning income. Allowable BWE are listed below under Allowable BWE and IRWE Types.

Items which are not BWE include:

1. In-kind payments; 2. Expenses deducted under other provisions (e.g., Plan for Achieving Self 3. Support (PASS)); 4. Life maintenance expenses (meals outside of work, self-care items, savings plans, health insurance premiums); 5. Items furnished by others that are needed in order to work; and 6. Expenses claimed on a self-employment tax return.

iv. Allowable IRWE and BWE Types Expense Blind Only Blind and Disabled Disabled Only Attendant Care X X X Drugs/Medical Services X X X Expendable Medical Supplies X X X Guide Dog X X X Medical Devices X X X Non-Medical Equipment Services X X X Federal, State and Local Income Taxes X X

Social Security Taxes X X

Fees X X

Mandatory Contributions X X

Meals Consumed During Work Hours X X

Other Work-Related Equipment Services X X X Physical Therapy X X X Prosthetic Devices X X X Structural Modifications to the Home X X X Training to Use an Impairment-Related Device X X X Transportation To and From Work X X X