I have a state-issued permanent handicapped place card. My employer only offers parking that's about a half mile away from the worksite, and we have been told very explicitly by my employer that ADA requests for onsite parking will not be honored.
I pay a much closer private parking lot a little over $100 a month as a result of this, so I can get to and from my place of employment without causing pain and discomfort while I work. I have no other use for this parking, and I don't use this parking spot when I'm not at work. My condition that qualifies me for the parking placard falls under the IRS definition of a disabling condition.
Would this parking cost qualify for a tax deduction as a work-related impairment
expense?