Impairment Related Work Expenses and PASS

Two additional work incentives allow you to deduct additional money beyond the exclusions mentioned above, under specific circumstances. They are only briefly described here, and are complicated, so you will need to speak to your local Social Security Representative or an advocate for complete details.

(a) Impairment Related Work Expenses (IRWE). This allows you to deduct from your earnings any disability-related expenses that are necessary to maintaining your job. This might include personal care assistance at work, job coaching services, or special transportation expenses. You cannot use this incentive if you are reimbursed for the expense by another source such as Medicaid.

(b) Plan for Achieving Self Support (PASS). Under the PASS incentive you can save for or set aside SSI or other income for work goals. The range of possible uses is broad and may include education, vocational training, job coaching services, purchase of adaptive equipment, or health club membership to help with work stamina. The plan must be in writing and approved by the Social Security Administration. There is no limit to how long a PASS plan can be in effect, but plans are reviewed every 12 months.