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2/17 DEPARTMENT FOR AGING AND REHABILITATIVE SERVICES AUXILIARY GRANT PROGRAM NON-SSI INCOME EXCLUSIONS CHAPTER H, PAGE 16 11. Blind Work Expenses (BWE) Exclusion Applicable To Earned Income Blind Work Expenses are monies used by a blind person to meet any expenses reasonably attributable to earning income. BWE are deducted from earned income if the blind person:  Is under age 65; or  Is age 65 or older; and received AG payments due to blindness for the month before attaining age 65 11.1. Exclusion The BWE exclusion applies only to earned income. BWE in excess of the earned income an individual receives during the month are never deducted from unearned income. The BWE exclusion is applied to earned income immediately after applying:  Any portion of the general income exclusion which has not been deducted from unearned income; and  All other earned income exclusions. Note: This exclusion does not need to be pursued if the individual’s gross earnings are less than $65. 11.1.1. Deductible Items  Except as noted below, the cost of any work-related item paid by a blind person may be deducted as BWE, regardless of: o Any non-work benefit that may be derived from the item; or o The item's relationship to the person's blindness.  A blind individual can claim the amount withheld for Federal, State, and local income taxes even though other factors may affect his or her tax liability (e.g., number of dependents, business loss, etc.).  Examples of items which may be deductible as BWE are identified in the chart in Section 13 of this chapter.