2176.Work Expenses of the Blind
2176.1Do your work expenses count as income if you are blind?
Your work expenses do not count as income if you:
Are eligible to SSI based on blindness (not disability);
Received SSI benefits on the basis of blindness for the month before you turned 65; and
Receive earned income and the expenses relate to your earning the income.
A deductible expense does not need to be directly related to your blindness. It only needs to be an ordinary and necessary work expense.
2176.2How much can you deduct?
There is no specific dollar limit on the amount you can deduct. However, the amount must be reasonable and not be more than your earned income in the month. Work expenses are deducted in the month you pay for them.
2176.3What are some examples of work expenses?
Some frequently encountered work expenses include:
Transportation to and from work;
Meals consumed during work hours;
Job equipment;
Licenses;
Income or Federal Insurance Contributions Act (FICA) taxes; and
Costs of job training.
Expenses for life maintenance (such as life insurance or self-care) are not work-related and are not deductible.