Expenses that allow people with disabilities and specifically people who are blind to work can be exempted from their earned income. The expenses allow the individual to participate in gainful work activities. They are allowed the amount they actually spend on the item for each month. Non-recurring expenses may not be annualized. The following are examples but are not intended to be an all-inclusive list of allowable expenses. A person who is blind cannot have expenses exempted as both a BWE and an IRWE.

Attendant care services
For people who are blind or have a disability, those forms of assistance which help a person with a disability meet his or her essential needs at home or at work, such as bathing, toileting, dressing, cooking, eating, communicating, traveling to and from work, and similar personal needs. Attendant care services can include services provided to help a person with a disability in performing the functions of his or her job, such as a reader or a job coach.

• The exemption is given for only those services which can be shown to be needed to enable the person with a disability to work.
• The exemption is the amount paid each month by the client to an attendant.
• Confirm with SSI what costs were allowed.

Drugs and medical services
For people who are blind or have a disability, those that are needed to enable the individual to work (e.g., medication to control epileptic seizures)

• The deduction is the out of pocket expense for the drugs and/or medical services

Expendable medical supplies

For people who are blind or have a disability, items such as face masks, incontinence pads, catheters, etc.

• The allowable expense is the amount the client pays out of pocket

Federal, state, local, Social Security and Medicare taxes

• The amount withheld only from the paycheck of people who are blind

Dog guide
For people who are blind or have a disability, exemption includes: purchase price of dog, dog food, breast straps, veterinary expenses, licenses, etc.

• Only those expenses incurred every month, such as dog food) can be
  annualized

Fees
For people who are blind, expenses such as Licenses, Professional association dues, Union dues

• The amount paid out of pocket by client only for the month of expense

Mandatory contributions
For people who are blind, payments/paycheck deductions such as pension/401K plan, disability, etc.

• Mandatory pension contributions are deductible. Voluntary pension or retirement contributions are considered savings plans and not deductible.
• The amount actually paid by the client or deducted from paychecks.

Meals consumed during work hours
For people who are blind, cost of meals or items brought from home

Medical devices
For people who are blind or have a disability, the cost of the item but also maintenance and repair costs in the month the cost was paid.

• Examples: braces, inhalers, pacemaker, respirator, wheelchair

Non-medical equipment/services
For people who are blind or have a disability, the cost of the item but also maintenance and repair costs in the month the cost was paid.

• For people who are disabled, the device or service must be related to the diagnosed impairment
• Examples: air conditioners, child care costs, humidifier, portable room heater, posture chair, safety shoes, tools used on job, uniforms

Other work-related equipment/services
For people who are blind or have a disability, the cost of the item but also maintenance and repair costs for the month the cost was paid.

• Examples: job coach, one handed keyboard, adaptive tools, translation of materials into Braille, vision and sensory aids for people who are blind

Physical therapy (PT)
For people who are blind or have a disability, the amount paid for the month of the visit. Can be annualized if client goes for PT every month.

Prosthesis
For people who are blind or have a disability, the cost of the item but also maintenance and repair costs for the month the cost was paid.

Structural modifications to the individual’s home to create a work space or to allow the individual to get to and from work.
For people who are blind or have a disability, the cost of the modifications paid by the client for the month the cost was paid.

Training to use an impairment-related expenses to item or an item which is reasonably attributable to work
For people who are blind or have a disability, the cost of the training paid by the client plus travel expenses to and from the training facility (use IRS mileage rate) for the month the cost was paid.

Transportation to and from work
For people who are blind, the IRS mileage rate for distance to and from work. If they get a ride from friend, taxi or bus, the actual cost paid by the client.

For people who are considered disabled, the deduction is allowed for those who are blind is allowed only if the client cannot drive an unmodified vehicle for a reason other than not having a license to drive.