What may have access to disability expenses are and why they matter for your taxes

A may have access to disability expense (QDE) is a cost you pay to work, go to school, or both—and it reduces the income the Social Security Administration counts when deciding whether you still receive SSDI payments. The key word is "work": these are expenses that exist only because you are working or studying toward work. If you pay for something you would need anyway—like food or housing—it does not count, even if having a disability makes it more expensive.

The reason this matters is that SSDI has an earnings limit. Once you earn above a certain amount per month, Social Security reduces or stops your benefits. But if you subtract your QDEs from your gross earnings first, you lower the amount Social Security sees—which can mean you keep more of your benefits while you work.

You do not report QDEs on your tax return to the IRS. You report them to Social Security on a form called the Work Incentives Planning and information (WIPA) report or directly to your local Social Security office. The two systems—tax deductions and SSDI work incentives—are separate.

Key Takeaways

  • may have access to disability expenses are costs directly tied to your ability to work or study, and Social Security subtracts them from your earnings before checking whether you have exceeded the monthly limit.
  • Common QDEs include disability-related equipment, attendant care, transportation to work, and vocational training—but only the portion that relates to work counts.
  • You must report QDEs to Social Security, not to the IRS, and you need to keep receipts and documentation showing what you spent and why it is work-related.
  • If you have a work incentive plan through a WIPA project or your state vocational rehabilitation agency, they can help you identify and document your QDEs.

Common types of may have access to disability expenses

The most common QDEs fall into a few categories. Attendant care—paying someone to help you get ready for work, travel to work, or perform job duties—counts if you would not need that help without your disability. Disability-related equipment like a wheelchair, prosthetic, hearing aid, or specialized computer software counts if you use it for work. Transportation to and from your job counts if your disability makes regular transportation impossible or unsafe for you.

Vocational training or education related to work counts—tuition, books, fees for a course that trains you for a job. Medications and medical devices used specifically to enable you to work can count, though this is narrower than it sounds: a medication you take whether you work or not does not count, but a device you use only during work hours might. Childcare counts only if you would not need it but for your work, and only the portion that is truly work-related.

The rule is always the same: the expense must be caused by your disability, and it must be necessary for you to work. If you would pay for it anyway—or if you would pay for it even if you were not working—it does not count as a QDE.

How to document and report your may have access to disability expenses

Social Security will ask you to show proof of what you spent and why it is work-related. Keep receipts, invoices, and pay stubs for anyone you pay to help you work. If you pay an attendant, keep a log showing the dates, times, and tasks they performed for you at work. If you buy equipment, keep the receipt and a note about how you use it in your job.

You report QDEs by contacting your local Social Security office or your work incentive planning contact. If you are working with a WIPA project (a federally funded program that helps people on SSDI plan work) or your state's vocational rehabilitation agency, they can help you list and document your expenses. Social Security may ask follow-up questions about specific costs, so be ready to explain the connection between each expense and your work.

You do not need to report QDEs all at once. As you incur new work-related expenses, you can report them to Social Security. The sooner you report them, the sooner they can reduce your countable earnings.

How QDEs affect your SSDI benefit amount

Social Security uses a formula to decide how much of your earnings to count. First, they subtract your QDEs from your gross monthly earnings. Then they explore other deductions (like the general earnings exclusion, which is currently $65 per month plus half of remaining earnings). The number that is left is your "countable earnings."

If your countable earnings stay below the Substantial Gainful Activity (SGA) level—the monthly earnings threshold that triggers a benefit reduction—you receive your full SSDI payment. If you exceed it, your benefits are reduced or stopped. By lowering your countable earnings through QDEs, you can earn more money while keeping more of your SSDI payment.

The SGA level changes each year. In 2024, it is $1,550 per month for most people and $2,590 for people who are blind, but you should confirm the current year's amount with Social Security because it increases annually.

The difference between QDEs and other work incentives

SSDI includes several work incentives, and QDEs are just one. The Plan to Achieve Self-Support (PASS) is another: it lets you set aside income and resources for a specific work goal without losing benefits. A PASS is more formal than QDEs—you write a plan, submit it to Social Security, and they approve it—but it can cover a wider range of expenses over a longer period.

The Impairment Related Work Expenses (IRWE) is similar to QDEs but applies to people receiving Social Security Disability Insurance (SSDI) and has slightly different rules. The Student Earned Income Exclusion lets students under 22 exclude some or all of their earnings. Each incentive has different rules, limits, and reporting requirements.

A WIPA project or vocational rehabilitation counselor can help you figure out which incentive fits your situation best. You may be able to use more than one at the same time.

What does not count as a may have access to disability expense

Expenses that are not directly tied to work do not count, even if your disability makes them more expensive. Food, rent, utilities, and general medical care do not count because you would pay for them whether you work or not. Childcare for times when you are not working does not count. A service animal's food and veterinary care do not count as QDEs, though the cost of training a service animal for work might.

Expenses that are purely personal—like clothing, grooming, or entertainment—do not count. If you buy a computer for both work and personal use, you can only count the portion of the cost that relates to work, and Social Security will ask you to estimate that percentage.

If you receive a subsidy or reimbursement from another source—your employer, a state agency, or a nonprofit—you can only count the portion you paid out of your own pocket. If your employer pays for your attendant care at work, that does not count as a QDE because you did not pay for it.

Getting help identifying your may have access to disability expenses

You do not have to figure this out alone. WIPA projects exist in every state and are free. They employ counselors who specialize in helping people on SSDI understand work incentives and plan how to work without losing benefits. They can review your job, your disability, and your current expenses to identify what counts as a QDE and help you document it.

Your state's vocational rehabilitation agency (sometimes called the Division of Vocational Rehabilitation or DVR) also offers free counseling and planning. If you are already working with them, they may already be familiar with your situation and can point out expenses you might have missed.

You can find your local WIPA project by calling 1-866-968-7842 or visiting the Work Incentives Planning and information website. To find your state vocational rehabilitation agency, search "[your state] vocational rehabilitation" or ask your Social Security representative.

Frequently Asked Questions

Can I count the cost of my disability medication as a may have access to disability expense?

Only if you take it specifically to work and would not take it otherwise. A medication you take every day whether you work or not does not count. But if you take a medication only during work hours to manage symptoms that would prevent you from working, you may be able to count it. Social Security will want documentation from your doctor explaining the work connection.

If my employer pays for my attendant care at work, can I count it as a QDE?

No. A QDE is an expense you pay. If your employer covers the cost, you have no out-of-pocket expense to report. However, if your employer pays part of the cost and you pay the rest, you can count only the portion you paid.

Do I need a receipt for every may have access to disability expense?

Yes. Social Security will ask for proof of what you spent. Receipts, invoices, bank statements, and canceled checks all work. For ongoing expenses like attendant care, keep a log with dates, times, and what was done. Without documentation, Social Security cannot count the expense toward reducing your earnings.

Can I count the cost of a service animal as a may have access to disability expense?

The cost of training a service animal for work may count, but ongoing care like food and veterinary bills does not. The training is work-related; the care is not. Ask your WIPA counselor or Social Security office to review the specific costs you are asking about.

What happens if I report a QDE and Social Security says it does not count?

You can ask them to explain why and request reconsideration. If you disagree with their decision, you have the right to appeal. A WIPA counselor can help you understand their reasoning and gather additional documentation if needed.