Impairment Related Work Expense

 

From IRS Publication 529

 

Impairment-Related Work Expenses

If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses.

Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and other expenses in connection with your place of work that are necessary for you to be able to work.

Where to report.   If you are an employee, you enter impairment-related work expenses on Form 2106 or 2106-EZ. Enter on Schedule A (Form 1040), line 27, or Schedule A (Form 1040NR), line 16, that part of the amount on Form 2106, line 10, or Form 2106-EZ, line 6, that is related to your impairment. Enter the amount that is unrelated to your impairment on Schedule A (Form 1040), line 20, or Schedule A (Form 1040NR), line 9.

 

 

From IRS Publication 907

 

Generally, employee business expenses are subject to a 2%-of-adjusted-gross-income limit. However, impairment-related work expenses are not subject to the 2% limit.

 

 

From IRS Publication 463

 

Impairment-Related Work

Expenses of Disabled Employees

If you are an employee with a physical or mental disability, your impairment-related work expenses are not subject to the 2%-of- adjusted-gross-income limit that applies to most other employee business expense.After you completeForm 2106 or 2106-EZ, enter your impairment-related work expenses from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 27, and identify the type and amount of this expense on the dotted line next to line 27. Enter your employee business expenses that are unrelated to your disability from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 20.

 

Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work.

 

You are disabled if you have:

    A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or

    A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working.

 

You can deduct impairment-related expenses as business expenses if they are:

    Necessary for you to do your work satisfactorily,

    For goods and services not required or used, other than incidentally, in your personal activities, and

    Not specifically covered under other income tax laws.

 

Example. You are blind. You must use a reader to do your work.You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work.The readerís services are only for your work.You can deduct the expenses for your reader as business expense.