Page 679

West Virginia Income Maintenance Manual Chapter 4

West Virginia Income Maintenance Manual Page 207 Chapter 4 Income

4.15.2.A.3 Impairment-Related Work Expenses Impairment-related work expenses are expenses for items or services that are directly related to enabling a person with a disability to work and that are necessarily incurred by the individual due to a physical or mental impairment. The individual must: • Be disabled, but not blind; and • Be under age 65; or • Have received SSI or SSI-Related Medicaid as a disabled individual for the month before becoming age 65. In addition, the severity of the impairment must require the individual to purchase or rent items and services in order to work, and the expense must be reasonable and not reimbursable from another source, such as, but not limited to, Medicare or private insurance. The payment must be made with income received for a month in which the person both worked and received the services or used the item, or the payment may be made before the earned income is received when the person is working. Examples of SSI impairment-related work expenses include, but are not limited to: • Attendant care services, both at home and at work • Drugs and medical supplies and devices • Federal, state, and local income taxes and Federal Insurance Contributions Act (FICA) taxes • Fees such as union dues • Guide dogs • Mandatory contributions such as pensions • Meals consumed during work hours • Physical therapy • Prosthesis • Structural modifications to the person’s home • Transportation to and from work and vehicle modification • Work-related equipment or services