How do IRWEs help you?

We deduct the cost of certain impairment-related items and services that you need to work from your gross earnings when we decide if your "countable earnings" demonstrates performance of SGA. It does not matter if you use these items and services for non-work activities.


How do We Use IRWEs to Figure Your SSI monthly payments?

We also exclude IRWE from your earned income when we figure your monthly SSI payment amount.


When will we deduct Your IRWE?

We deduct IRWE for SGA purposes when:

  1. The item or service enables you to work;

  2. You need the item or service because of your disabling impairment;

  3. You pay the cost and are not reimbursed by another source (e.g., Medicare, Medicaid, private insurance);

  4. The expense is "reasonable"--that is, it represents the standard charge for the item or service in your community; and you paid the expense in a month in which you are or were working (occasionally, an impairment-related work expense may be used before the first or after the last month of work activity).

We deduct IRWE when we figure SSI payment amounts when requirements 1 through 4 above are met, and

  • You paid the expense in a month in which you received earned income or performed work while you used the impairment-related item or service.

This information is provided by the Massachusetts Rehabilitation Commission.

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