What Are Examples of Impairment-Related Work Expenses?

The tax code provides deductions for individuals with physical or mental impairments to help manage employment-related costs. These deductions, known as Impairment-Related Work Expenses (IRWEs), cover a range of costs that are directly linked to an individual’s ability to perform their job. The framework for these deductions distinguishes them from other types of expenses, focusing on their necessity in the context of the individual’s impairment and work.

Qualifying Rules for Impairment-Related Work Expenses

For an expense to be considered an Impairment-Related Work Expense (IRWE), it must meet a set of criteria established by the Internal Revenue Service. The primary rule is that the expense must be necessary for you to perform your job duties satisfactorily. The expense must be a direct consequence of your physical or mental impairment; it cannot be an ordinary work expense that any employee might incur.

A key distinction is that the expense must be for goods and services not typically required or used by individuals without the same impairment. For example, while a standard desk chair is a common office item, a specially designed ergonomic chair prescribed to alleviate a chronic back condition could qualify. The IRS defines a qualifying impairment as one that substantially limits one or more major life activities, such as walking, speaking, breathing, learning, or working.

Another requirement is that you must have paid for the expense out-of-pocket during the tax year. If your employer, a vocational rehabilitation agency, or an insurance policy reimburses you for the cost, you cannot deduct it. You must be able to provide proof of payment, such as receipts or canceled checks, if requested. The expense must also be considered reasonable, meaning it reflects the standard charge for that item or service in your local area.

The costs must be connected to your place of employment and enable you to work. This can include expenses incurred at a home office if your job requires it.

Examples of Deductible Expenses

A wide array of costs can qualify as impairment-related work expenses, provided they meet the foundational rules. These examples fall into several logical categories, illustrating the practical application of the IRS criteria.

Attendant Care Services

One of the most common categories of IRWEs is attendant care services performed at the workplace. For instance, if you are visually impaired, the salary paid to a reader who assists you with printed work materials would be a deductible expense. Similarly, a person who is deaf may deduct the costs of a sign language interpreter for meetings or workplace communications. Other examples include assistance with job-related tasks that an impairment makes difficult, such as a hired assistant who helps with retrieving files or preparing materials. The services must be for work-related tasks at your place of employment, not for personal care.

Transportation Costs

While the cost of a normal commute is not deductible, certain transportation expenses necessitated by an impairment can be. If your impairment prevents you from using public transportation and you must hire a taxi or car service to get to work, the amount exceeding the usual cost of public transit could be an IRWE. The full cost of specialized transportation services designed for people with disabilities would also qualify. If you are unable to drive due to your impairment, the salary you pay to a driver for the sole purpose of commuting to and from your job is a deductible expense.

Specialized Work Equipment

The cost of specialized equipment purchased to accommodate an impairment is a significant category of IRWEs. For a visually impaired employee, the cost of a Braille writer, a slate and stylus, or specialized screen-reading software for a computer would be deductible. For employees who are deaf or have a hearing impairment, the cost of telecommunication devices, such as a teletypewriter (TTY) or a telecommunications device for the deaf (TDD), is a valid expense. Other examples include the cost of a one-handed keyboard for an individual who has use of only one hand or modified office furniture, like a specialized desk, designed to accommodate a wheelchair.

Claiming the Deduction on Your Tax Return

Once you have identified your qualifying impairment-related work expenses, you will use IRS Form 2106, Employee Business Expenses, to calculate the total. The Tax Cuts and Jobs Act of 2017 suspended deductions for most unreimbursed employee expenses through 2025. However, IRWEs were specifically excluded from this suspension, making them one of the few employee-related expenses that remain deductible.

To claim the deduction, you must itemize using Schedule A (Form 1040); you cannot claim IRWEs if you take the standard deduction. The total from Form 2106 is carried over to Schedule A. A major advantage of IRWEs is that they are fully deductible and not subject to any adjusted gross income (AGI) limits that applied to other miscellaneous deductions in the past. You will report the total on line 16 of Schedule A and should identify the expense as “IRWE” on the dotted line next to it.