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| Benefits Highlights |
| Transportation as IRWE As you may know... Impairment Related Work Expenses (IWRE) must be:
Because of the "Related to the disability" part of this definition, the costs of transportation in an unmodified vehicle to and from work are not usually deductible as IRWE unless certain conditions exist. Per POMS DI 10520.015 - Determining When IRWE Are Deductible and How They Are Distributed - 01/07/2003, whether unmodified transportation may be deducted depends on whether public transportation exists, and whether or not the individual may drive his or her own car. If public transportation exists, then the person may only deduct the cost of driving an unmodified vehicle if the person's physical, cognitive, or psychological condition prohibits the person from taking public transportation. An example of this might be someone who has a lung condition that requires the individual to have filtered air. Another example would be someone who could not access existing public transportation because the individual uses a wheel chair and the necessary bus does not have a lift. In these situations, the cost of taxis, or of mileage to and from work could be used as an IRWE. The decision is trickier if the area where the person resides does not have public transportation at all. In those circumstances, an individual who can drive an unmodified vehicle to and from work would not be able to deduct the mileage as an IRWE. If someone else drives the individual because the person is unable to drive, then the amount paid to the driver, may be used as an IRWE. In addition, if the person's own car is driven by someone else, the mileage cost, as well as the driver's pay may be used as an IRWE. Remember that costs of modifications, and the mileage costs of a modified vehicle may always be deducted, as can the costs of paratransit necessary because of the individual's disability. Also remember, that the cost of any transportation may be deducted under the SSI program if the individual is blind. Blind Work Expenses do not require the costs to be related to the disability, so even public transportation costs are deductible as BWE. Other IWRE Resources:
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