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Impairment Related Work Expenses (IRWE)
Social Security Administration
Overview:
If you need to pay for certain items or services in order to be able to work, you may be able to use the Social Security
Employment Support called an Impairment-Related Work Expense (IRWE). The expense must, as its name implies, be related to your
impairment and be needed in order to work. It can not be an expense that any similar worker without a disability would also
have (such as purchase of a uniform, or bus fares if the bus is not specifically used for transporting you because of your
disability).
If your SSA Claims Representative agrees that your claimed work expenses can be included in an IRWE, you may recover up to
50% of those expenses by having your SSI check increased up to its maximum amount. Exactly how much your SSI benefit may
increase depends on your living situation, your earned and unearned income, and the amount of your IRWE.
Eligibility Requirements:
- Persons must have a disability,
- Meet all the eligibility requirements for SSI or SSDI with the exception of income and/or resources,
- If SSI is not received because of excess income or resources, deducting impairment-related work expenses may help
an individual to qualify for SSI.
- IRWE are deductible for SGA and SSI payment purposes when:
- the expenses are directly related to enabling an individual to work;
- a person needs the item or services in order to work due to a severe physical or mental impairment;
- the cost is paid by the person with a disability and is not reimbursable by another source such as
Medicare, Medicaid, private insurance, etc.; and
- the expense is reasonable (e.g., it represents the standard charge for the item or service in the person's
community).
AT Services Provided/Covered:
- No AT services are provided or covered
AT Devices Provided/Covered:
- Daily Living
- Vision/Hearing Equipment
- Speech Communication
- Computer and related
- Learning, Cognition and Developmental
- Environmental Adaptations
- Mobility, Seating and Positioning
- Vehicle Modifications
- Other: Home/Worksite Modifications
Application Process:
- Contact the SSA office at (800) 772-1213 to discuss and develop your work plans and an IRWE. Ask to speak
with an employee who is knowledgeable about IRWE and other SSA work incentives.
- The Social Security Administration field office determines whether expenses may be deducted from earnings. In
making this determination, the field office may:
- Request the beneficiary or the representative to verify the need for an IRWE (by telephone or in writing);
and
- Ask a beneficiary or representative if:
- The item/service is related to the impairment and is necessary to enable the person to perform his
or her job;
- The person is paying for the item/service (and to submit proofs); and
- Some other source is paying for the item/service and how long that funding will continue.
Contact Information:
Social SecurityAdministration (SSA)
(800) 772-1213
www.ssa.gov
or
You can access the most recent edition of the Social Security Red Book at: http://www.socialsecurity.gov/redbook
Additional Information:
All AT Devices provided and covered must be needed to achieve work-related goals
Bridges & Potholes:
Bridges
- Because recipients are essentially paying for the assistive technology with their own money, she or he will
own the device or devices.
- SSA is merely excluding the money used to pay for the device or devices from earned income, allowing the person
to continue to receive applicable amounts of benefits.
- The IRWE is best suited for on-going expenses such as (out of pocket prescriptions drug cost) a lease or
monthly payment rather than for large one-time expenses. Many vendors require the full payment at the time of
purchase, but it may also be possible to prorate a one-time expense over a twelve month period maximum
Potholes
- The assistive technology must, in some way, enable the person to perform a job or to get to a job. Nothing can be
deducted that does not meet this requirement.
- The IRWE does not provide cash payment for technology. For an SSDI recipient, it simply allows the individual to
earn more than the SGA amount without losing the cash benefit.
- For an SSI recipient, it provides approximately 50% of the cost of the expense to be reimbursed to the recipient
through a higher SSI check than would have otherwise been received.
- IRWE's must be documented by receipts which Social Security will require be submitted on a regular basis. Must have
a verifiable receipt