What is an IRWE?
If you have out of pocket expenses for items or services necessary for work due to an impairment, you may be able to claim these costs as Impairment-Related Work Expenses (IRWEs). Social Security will subtract these expenses from your earned income when determining if are working at Substantial Gainful Activity (SGA).
In 2026, SGA is measured as $1,690 (not blind) and $2,830 (blind).
Does my expense count as an IRWE?
An expense may count as an IRWE when it meets the following conditions:
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You need the item or service because of a physical or mental impairment. -
You need the item or service to successfully work. -
You pay out of pocket for the expense, and you cannot be reimbursed by another source. -
The cost is reasonable. -
You pay for the item or service in a month you are working, or you are anticipating work. -
You are not in your Trial Work Period
Examples of IRWEs include:
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Attendant care services. This can include support preparing for work and settling back home after work. -
Job coaching services, if not reimbursed by another source -
Medical devices and prosthesis -
Work related equipment or accommodations not paid for by an employer -
Residential or vehicle modifications such as ramps -
Prescription or over the counter medications -
Transportation costs, in certain circumstances
For Example...
Eva paid out of pocket for the following so that she can work:
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An attendant’s support to help her get dressed and ready for work. -
Orthotics for her shoes, which Eva needs because she spends time at work on her feet, and she has foot impairment. -
A work uniform.
Eva can claim the expenses for attendant care and orthotics as IRWEs. The work uniform will not count as an IRWE because it is not related to an impairment: everyone at work wears a uniform.
How does it work?
Social Security will subtract all approved IRWEs from your gross monthly earned income when determining if your work ability is below or above SGA.
Social Security does not look at IRWEs during the Trial Work Period (TWP) when deciding if a person has earned any TWP months.
For more information, visit,How does work affect my Title II benefit? Part 2: Work Phases.
IRWE Calculation Example: Robert
Robert qualifies for $900 SSDI. He also works and earns $1,850 gross per month.
Robert pays $375 each month out-of-pocket for items and services he needs to be successful at work: co-pays on diabetes medication plus related supplies, and attendant care to help him get ready for work.
WITH an approved IRWE
Robert lets Social Security know about his expenses and includes copies of his receipts. Social Security approves the expenses as IRWEs.
In 2026, SGA is measured as $1,690 (not blind).
Is Robert working at SGA?
$1,850 Robert’s gross wages
– $325 IRWEs
= $1,525 countable earnings
Even though Robert’s $1,850 gross earnings are over the SGA figure, his countable earnings of $1,525 are below SGA. Social Security determines he has not worked SGA this month, and Robert keeps his SSDI check.
Altogether Robert receives:
$1,850 gross wages
– $325 IRWEs
+ $900 SSDI check
= $2,425 total income for the month
WITHOUT an approved IRWE
Robert does not let Social Security know about his medical expenses.
In 2026, SGA is measured as $1,690 (not blind).
Is Robert working at SGA?
$1,850 Robert’s gross wages
– $0 IRWEs
= $1,850 countable earnings
Robert’s countable earnings are over SGA. Robert does not receive an SSDI check for the month.
Altogether Robert receives:
$1,850 Robert’s gross wages
– $325 expenses
= $1,525 total income for the month
Tip: Robert can report his expenses months or years after the expense has occurred. If he has supporting evidence, such as receipts, Social Security may accept the information and count the expenses as IRWEs. In some cases, this can reverse a Social Security past decision on whether a person worked at SGA.
How do I let Social Security know about an IRWE?
You can send the following information to your local Social Security office through fax, mail, or by visiting your local office:
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A copy of the receipt for the expense. (Keep the original receipt for your records.) -
A description of the expense. -
A description of how the expense relates to your impairment. (This may require a statement from your doctor.) -
An explanation of why the expense is necessary for you to work. (This may require a statement from your employer.) -
A true statement that you cannot be reimbursed. -
A statement of how long you expect the IRWE to continue, if known.
If your IRWE ends, be sure to let Social Security know by contacting them through fax, mail, or by visiting them at their local office.
For more information on reporting earnings and work incentives, visit Reporting Monthly Work Activity.
Frequently Asked Questions
No. You have to pay for the expense yourself for it to qualify as an IRWE. A payment made by another party, such as DVR or a family member, will not qualify as an IRWE.
Yes. Payment for items you need in anticipation of work – even though you are not yet working – may be claimed as an IRWE. The IRWE deduction will be applied in the first month you have income. Please note, this rule applies only when the expense is for a durable item – something that can be used repeatedly – and not for a service.
Yes. When you have a non-recurring expense, you can ask Social Security to deduct the IRWE entirely in one month or prorate the expense over 12 months.
A $3,500 expense spread out over 12 months would be a $291.67 IRWE deduction for each month.
An IRWE spread over 12 months may be beneficial to you, particularly if your earnings are close to SGA each month.