Impairment Related Work Expenses (IRWE)
Known as IRWE. If you have to pay for certain items so you can work, Social Security does not count the cost of certain impairment-related items and services from your gross earnings when we decide if your work is substantial gainful activity (SGA). It does not matter if you also use these items and services for non-work activities.
An IRWE must meet all of the following criteria:
• The item(s) or service(s) enable you to work;
• You need the item or service because of a physical or mental impairment;
• You pay for the item or service yourself and are not reimbursed by another source (such as Medicare, Medicaid or a private insurance carrier); and
• The cost is “reasonable,” meaning that the cost represents the standard charge for the item or service in your community.
Examples of IRWE’s may include medicine, medical devices, service animals, and disposable items such as syringes or bandages.