Questions & Answers

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 are any of the following:

  • Necessary for you to do your work satisfactorily
  • Expenses for goods and services not required or used, other than incidentally, in your personal activities
  • 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.

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