I can see what
you're getting at, but the fact is, there's no provision under the law that
would allow you to deduct commuting expenses, even if you have an
impairment.
The citation you
make from IRS Publication 463 relates to expenses that are necessary to "do your work
satisfactorily." The examples
provided below this citation describe impaired persons who can deduct expenses
for people providing services to help them in the performance of their job.
That's the type of
expense that can be deducted.
And, unfortunately,
you're not allowed to claim this as a medical expense, either, if you're
claiming itemized deductions. You can't
include, in medical expenses, the cost of transportation to and from work, even
if your condition requires an unusual means of transportation.
