Impairment-Related Work Expenses (IRWE) Exclusion

Impairment-Related Work Expenses (IRWE) Exclusion. A. IRWE expenses are for items or services which are directly related to enabling a person with a disability (other than blindness) to work and which are necessarily incurred by that individual because of a physical or mental impairment. B. Any earned income of a person who is disabled (but not blind) that is used to meet any reasonable, non-reimbursable impairment-related work expenses is not counted. C. The IRWE exclusion may be applied to the earnings of a disabled person who is under age 65, or is age 65 or older and received SSI and Medicaid or a disability payment for the month prior to attaining age 65. D. The IRWE exclusion applies only to earned income and is applied in the order discussed in