What "Impairment-Related Work Expenses" means and why it matters

During your Trial Work Period, Social Security counts some kinds of work and ignores others. The key is whether you paid money out of your own pocket to do the work because of your disability. These costs are called Impairment-Related Work Expenses, or IRWE.

If you spend money on something that helps you work despite your disability—a wheelchair ramp at your workplace, a sign language interpreter, medication you need to stay alert, transportation to a job you couldn't reach otherwise—Social Security subtracts that cost from your earnings. This can mean the difference between a month counting toward your Trial Work Period and a month that doesn't count at all.

The rule exists because Social Security wants to measure whether you can actually work, not whether you can afford to work. If your disability costs money to overcome, those costs come out before Social Security decides if you earned enough in a month to use up one of your nine trial work months.

Key Takeaways

  • A month counts toward your Trial Work Period only if you earn more than $1,110 per month (in 2024), after subtracting impairment-related work expenses.
  • Impairment-related work expenses are costs you pay because of your disability—not costs anyone would pay to work, but costs specific to your condition.
  • You must report these expenses to Social Security; they do not automatically know about them.
  • The same expense cannot be deducted twice—if your employer pays for it or insurance covers it, you cannot also deduct it from your earnings.
  • Expenses that are general work costs (like gas, childcare, or work clothes) do not count, even if your disability makes them harder to afford.

Which expenses Social Security will subtract from your earnings

Social Security subtracts an expense only if three things are true: you paid for it yourself, your disability makes it necessary, and you would not need it if you did not have that disability.

Real examples include: a personal care attendant who helps you get ready for work; a van with a wheelchair lift; medication you take specifically to be able to work; a cane, walker, or prosthetic limb; a service animal; a job coach; transportation to work that you cannot use public transit for; hearing aids or cochlear implant batteries; glasses or contact lenses prescribed because of your condition; and modifications to your home office or workspace.

The expense has to be tied directly to your disability. If you need a car to get to work and you have a disability, that does not mean the car itself is an impairment-related expense—but if you need a specially equipped van because you use a wheelchair, the equipment is.

Expenses that do not count, even if your disability makes them harder

Social Security will not subtract general work costs, even if your disability makes them more difficult or expensive. These include childcare, rent or mortgage, utilities, food, regular transportation (bus fare, gas, car payments), work clothes, tools, or union dues.

The reasoning is that these are costs anyone who works has to pay. The fact that your disability makes them harder to afford does not make them impairment-related work expenses. If you need childcare so you can work, and your disability makes finding childcare harder, the childcare still does not count.

Similarly, if you take a medication that helps your overall health but also happens to help you work, Social Security will not subtract it. The expense has to be something you would not need at all without your disability.

How to report impairment-related work expenses to Social Security

You must tell Social Security about these expenses yourself. They will not find out on their own. Contact your local Social Security office or call 1-800-772-1213 and ask to speak with someone about your Trial Work Period and impairment-related work expenses.

Bring documentation: receipts, invoices, pay stubs showing deductions, or letters from your employer or service provider showing what you paid. If you pay a personal care attendant in cash, keep a log with dates, hours, and amounts. Social Security will ask you to describe how each expense relates to your disability.

You can report expenses for months that have already passed. If you are in your Trial Work Period now and you paid for impairment-related expenses in previous months, you can still report them and ask Social Security to recalculate whether those months counted.

What happens if you report an expense and Social Security disagrees

Social Security's local office makes the first decision about whether an expense counts. If you disagree with their decision, you can ask for reconsideration. This means a different person at Social Security will review your case and the documentation you provided.

If you disagree with reconsideration, you can request a hearing before an Administrative Law Judge. You can represent yourself or bring someone with you. The judge will look at your expenses, your disability, and whether Social Security's decision was correct under the rules.

This process takes time—reconsideration usually takes a few months, and a hearing can take longer. But if an expense should have been subtracted and was not, correcting it can change which months count toward your nine trial work months, which affects when your benefits end.

The difference between impairment-related work expenses and other deductions

Social Security uses different rules for different situations. During your Trial Work Period, impairment-related work expenses come out before Social Security decides if you earned enough in a month. This is separate from what happens after your Trial Work Period ends.

There is also a separate category called Plans to Achieve Self-Support, or PASS. A PASS is a written plan where you set aside income and resources for a specific work goal—like going to school or buying equipment for a business. Money in a PASS does not count against your benefits. PASS is different from impairment-related work expenses, but you can use both at the same time if you may have access to for both.

Why the amount you earn matters less than whether you earned it

During Trial Work Period, Social Security cares about whether you earned money, not how much. A month counts if you earn more than $1,110 per month (in 2024) after subtracting impairment-related work expenses. The exact amount above $1,110 does not matter—$1,111 and $5,000 both count the same way.

This is why subtracting impairment-related work expenses can be the difference between a month counting and not counting. If you earned $1,050 but paid $100 for a personal care attendant, Social Security subtracts the $100, leaving $950—that month does not count. If you earned $1,150 and paid $100, you have $1,050 left—that month still does not count. But if you earned $1,200 and paid $100, you have $1,100 left—that month does count.

Frequently Asked Questions

Can I deduct expenses my employer pays for?

No. If your employer pays for an expense—like a sign language interpreter, a modified desk, or transportation—you cannot deduct it from your earnings. The rule is that you must have paid for it yourself. If your employer covers the cost, there is nothing for you to deduct.

What if I use the same expense for work and for other parts of my life?

You can only deduct the portion that relates to work. If you use a personal care attendant for two hours before work and four hours for other activities, you can only deduct the two hours of work-related time. Keep records showing how many hours or what percentage of the expense is for work.

Do I have to report impairment-related work expenses every month?

You report them once, with documentation, and Social Security records them in your file. If the expenses stay the same each month, you do not have to report them again. If they change—you stop paying for something or start paying for something new—tell Social Security about the change.

What if I cannot afford the impairment-related expense and stop paying for it?

Tell Social Security right away. If you stop paying for a personal care attendant or stop using a service, Social Security needs to know so they can recalculate your earnings for future months. Your Trial Work Period continues, but the months after you stop the expense will be calculated differently.

Can I deduct medical expenses that help me work?

Only if the expense is specifically for work. If you take a medication that helps your overall health and also helps you work, it does not count. If you take a medication only because you need it to be able to work—like a stimulant medication that helps you focus at your job—you can deduct it, but you need documentation showing the cost and that it is work-related.