Work expenses that you incur because of your disability are subtracted from your gross earnings in determining whether you have exceeded the SGA level. Impairment-related work expenses (IRWEs) are documented expenses for services or items related to your impairment that you pay for in order to support your work. IRWEs include wheelchair repairs, computer screen readers, and out-of-pocket payments for prescription drugs. IRWEs must be documented with original receipts or canceled checks, and they also must be approved by Social Security staff.
Work expenses that are not due to your disability, such are normal commuting costs, receive no special treatment.
Examples of IRWEs:
IRWEs include deductible attendant care services (performed in a work setting, to prepare for work, etc.), deductible transportation costs (such as the cost of modifications to your vehicle), deductible medical devices, deductible work-related equipment, deductible prosthesis costs, deductible residential modifications (needed for self-employment or access to transportation), and deductible non-medical appliances and devices.