IRWE — Impairment Related Work Expenses
Out-of-pocket costs you pay because of your disability that are needed to work. SSA subtracts these from your earnings before comparing to the SGA limit.
Official source: ssa.gov
## What qualifies as an IRWE
Impairment Related Work Expenses (IRWEs) are costs you pay out of pocket that are both:
1. Related to your impairment, AND 2. Necessary for you to work.
Common examples:
- Prescription medications and copays for your condition. - Medical devices (braces, hearing aids, CPAP machines). - Specialized transportation when you cannot use public transit. - Attendant care to help you get ready for work. - Disability-related software, screen readers, or workstation modifications.
Ordinary commuting costs, regular clothes, and meals do not qualify.
## How IRWEs help you keep benefits
For SSDI: SSA subtracts IRWEs from your gross monthly earnings before comparing them to Substantial Gainful Activity (SGA). In 2026, SGA is $1,690/month for non-blind workers and $2,830/month for blind workers. If your earnings minus IRWEs fall below SGA, your SSDI continues.
For SSI: IRWEs are deducted from earned income before SSA calculates your reduced SSI benefit, so you keep more cash benefit.
## How to claim IRWEs
- Save every receipt, prescription label, and invoice. - Keep written justification from your doctor that the item is needed because of your impairment. - Report IRWEs to SSA in writing whenever you have new work activity. - Track them in a simple spreadsheet you can submit to SSA on request.
## Why this matters
For a working SSDI recipient with $300/month in IRWEs in 2026, the SGA ceiling effectively rises from $1,690 to $1,990 in gross earnings — a real, sometimes benefit-saving difference.
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Frequently asked questions about IRWE
Is transportation an IRWE?+
Sometimes. Specialized transportation needed because of your impairment qualifies. Ordinary commuting costs do not.
Are insurance copays IRWEs?+
Out-of-pocket copays for medications or devices related to your impairment qualify. Premiums and unrelated care do not.
Do I need a doctor's note for every IRWE?+
You need to be able to document that the item is related to your impairment and necessary to work. A doctor's statement is the strongest evidence.
Can self-employed workers claim IRWEs?+
Yes. IRWEs apply to wage earners and self-employed workers on SSDI or SSI.
Do IRWEs reset each year?+
No. IRWEs are tracked month-by-month for each month you work. Save records continuously.
Source: ssa.gov