What are impairment-related work expenses?

Impairment-related expenses are those that are ordinary and necessary for a person with a disability to be able to work.

Impairment-related expenses qualify if they are:

• Necessary for you to do your work satisfactorily;
• Expenses for goods and services not required or used, other than incidentally, in your personal activities; and
• Not specifically covered under other income tax laws.

For this deduction, a disability is any of the following:

• A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed.
• A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working.