4.5 Impairment-Related Work Expenses (IRWEs)

Question 1

“What are Impairment-Related Work Expenses (IRWEs)?”

Answer 1

“Costs for services or items directly related to the individual’s disability that enable them to work.”
Explanation: “Examples include specialized transportation, medical devices, and attendant care.”
Source: SSA Red Book.

Question 2

“How do IRWEs affect SGA calculations?”

Answer 2

“IRWEs are deducted from gross earnings when determining whether a claimant’s income exceeds the SGA threshold.”
Explanation: “This allows claimants to earn more without being disqualified from benefits.”

Question 3

Case Scenario: Tom earns $1,800 per month while working as a web developer. He has $400 in monthly expenses for specialized transportation due to his disability. The SGA limit for 2025 is $1,470.

Question: Does Tom exceed the SGA limit after deducting his Impairment-Related Work Expenses (IRWEs)?

Answer 3

Answer: No, Tom does not exceed the SGA limit because his countable earnings after IRWE deductions are $1,400 ($1,800 - $400).

Legal Explanation: IRWEs are expenses directly related to a claimant’s disability that are necessary for work. These expenses are deducted from gross earnings when determining SGA, allowing beneficiaries to earn more without disqualifying from benefits.

Question 4

Impairment-Related Work Expenses (IRWEs):

Answer 4

Reduces countable earnings for SGA determinations.