[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-8546":3},{"rec_id":4,"title":5,"text":6},"8546","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.\r\n\u003Cbr>\u003Cbr>\r\nImpairment-related expenses qualify if they are:\r\n\u003Cul>\r\n\u003Cli>Necessary for you to do your work satisfactorily;\u003C/li>\r\n\u003Cli>Expenses for goods and services not required or used, other than incidentally, in your personal activities; and\u003C/li>\r\n\u003Cli>Not specifically covered under other income tax laws.\u003C/li>\r\n\u003C/ul>\r\nFor this deduction, a disability is any of the following:\r\n\u003Cul>\r\n\u003Cli>A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed.\u003C/li>\r\n\u003Cli>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.\u003C/li>\r\n\u003C/ul>",1777391571410]