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What is the deduction for impairment-related work expenses?

If you have a disability, you may be able to take this deduction for certain work expenses that you incurred because of your disability.

The IRS considers you to have a disability if you have a physical or mental disability that limits your ability to work, or a physical or mental impairment, that substantially limits your ability to perform common activities such as performing manual tasks, walking, learning or working.

To qualify for this deduction, the expenses you incurred due to your impairment must be:

  • Necessary in order for you to perform your job.
  • Not for goods and services that largely weren’t required or used in your personal activities.
  • Not specifically covered under other income tax laws.

This deduction is not subject to the 10% limit that applies to deductions for medical expenses.

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