To be able to take this deduction, you must meet the IRS criteria.
Impairment-Related Work Expenses
Impairment-related expenses are those ordinary and necessary business expenses that are:
1) necessary for you to do your work satisfactorily;
2) for goods and services not required or used, other than incidentals, in your personal activities; and
3) not specifically covered under other income tax laws. For these rules to apply, you must first meet the definition of disability.
You have a disability if you have:
- a physical or mental disability (for example, you are blind or hearing-impaired) that functionally limits your being employed; or
- 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.
- If you have a disability, you can take a business deduction for expenses that are necessary for you to be able to work
Impairment-Related Work Expenses
