How Impairment-Related Work Expenses Affect Social Security Disability

The Social Security Administration (SSA) will assess whether you're eligible for disability benefits based on your income. But the SSA won't count certain expenses related to your disability.

Whether you’re applying for Social Security disability insurance (SSDI) or Supplemental Security Income (SSI) disability benefits, Social Security will deny your application if you're doing a substantial amount of work, which the SSA calls "substantial gainful activity" (SGA). For 2026, SGA is defined as earning $1,690 or more per month.

Additionally, to get disability benefits through the SSI program, your income (earned and unearned) must be below a specific income limit. Even if your income is below the SSI limit, if you're working, some of your work income will be subtracted from your monthly SSI payment.

For all these calculations, Social Security will exclude the cost of certain “impairment-related work expenses” (IRWEs) from your earnings. IRWE exclusions can do a couple of things for you:

• help you to be eligible for benefits when you first apply
• help you remain eligible for SSDI, or
• reduce the impact of your earnings on your SSI payments after you’ve been approved for benefits.

Here’s what you need to know about impairment-related work expenses, including what qualifies as an IRWE.

What Are Impairment-Related Work Expenses?

Impairment-related work expenses are what you pay for special disability-related items or services you need to be able to work. (You can work while receiving disability as long as you earn less than the levels discussed above.)

Generally, Social Security doesn’t exclude non-work-related disability expenses from your income when considering your eligibility. But as long as you use the item or service for work, the SSA will exclude the cost of your IRWEs from your earnings—even if you also use them when you aren't working. (20 C.F.R. § 404.1576(a).)

Here are the general requirements for items or services to be excluded as IRWEs:

• You must need the item or service to be able to work.
• You must need the item or service because of your mental or physical impairment.
• You’re not being reimbursed for the cost of the item or service by another source (like Medicare, Medicaid, or a private insurance company), and
• The cost of the item or service is reasonable (compared to what is normally charged for the item or service in the area where you live).

What Items or Services Count as IRWEs?

Here is a chart that shows examples of which expenses can be excluded from your income as IRWEs and which can’t be excluded. (20 C.F.R. § 404.1576(c).)

Other items that can sometimes qualify as IRWEs include:

• the cost of non-medical appliances when your circumstances clearly establish a medical and work-related need for the item (for example, an electric air cleaner for someone with severe respiratory disease who can’t function in a non-purified air environment)
• the cost of medications or medical procedures (including diagnostic procedures) if you must use them to control your impairments so you can work (for example, anticonvulsant drugs or blood level monitoring to control epilepsy or antidepressant medication for mental disorders), and
• the cost of other medical supplies you need to be able to work (for example, incontinence pads, catheters, bandages, or face masks)

In addition, Social Security will deduct payments you make for physical therapy for your impairments and which you need to be able to work. And if you own a service animal that makes it possible for you to work, the costs of your animal's license, food, and veterinary care can be considered IRWEs.

Your mileage to and from work is also deductible from your earnings, at the IRS standard mileage rate.

Even if an item or service that you use isn't listed here, you should contact Social Security to see if it qualifies as an IRWE. Read on to find out how IRWEs and unincurred business expenses are deducted from your countable income.