Impairment-Related Work Expense (IRWE) for SSI:

The Impairment Related Work Expenses (IRWE) is a work incentive available to individuals who receive Supplemental Security Income (SSI) that allows an individual to deduct certain items and services they need to work from their gross earnings. This work incentive helps SSI recipients to pay for the costs of expenses resulting from their disability to support their work.

How it Helps You:

When you are working, you can deduct the cost of expenses related to your impairment from your gross monthly earnings. The cost of these expenses will be used in calculating your SSI payment amount.

How it Works:

For an IRWE deduction to be allowable, the following criteria must be met:

• The expenses must be related to an impairment and

• The expenses must help you work,

• The expense must be paid by you and not reimbursed by another source,

• The expense must be paid within a month in which you work,

• The expense must be reasonable

Some examples of IRWE expenses may be Supported Employment Services, Attendant Care, Transportation Costs, Medical Devices, Prosthesis, Work-Related Equipment and Assistants, medications, therapies, etc.

To establish and IRWE, you must submit the cost of the expenses in writing to the local Social Security Administration (SSA) Office with an explanation of how the expense meets the above criteria. IRWE’s must be verified by SSA by showing them your original receipts and expenses. They will approve IRWE’s on a case by case basis.

SSA also uses a countable income formula in calculating SSI checks. SSA will also deduct a $20 General Income Exclusion and a $65 Earned Income Exclusion. Following these exclusions, they will deduct your Impairment Related Work Expenses, and then they will count $1 for every $2 that you earn in calculating the amount of your new SSI payment.

An Indiana Works Community Work Incentives Coordinator or the Social Security Administration will help you identify what expenses may be applicable as IRWE expenses. The Social Security Administration will determine what qualifies as an IRWE.

Below is an illustration of how an IRWE was beneficial to an SSI recipient who earned $1000 per month and had $200 each month in out-of-pocket expenses related to the disability that were needed to work: