Publication 502 |
2000 Tax Year |
How Do You Deduct Impairment-Related Work Expenses?
If you are disabled and have expenses which are necessary for you
to be able to work (impairment-related work expenses), take a business
deduction for these expenses, rather than a medical deduction. You are
disabled if you have:
- A physical or mental disability (for example, blindness or
deafness) 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.
Deduct impairment-related expenses as business expenses if they
are:
- Necessary for you to do your work satisfactorily,
- For goods and services not required or used, other than
incidentally, in your personal activities, and
- Not specifically covered under other income tax laws.
If you are self-employed, deduct the business expenses on the
appropriate form (Schedule C, C-EZ, E, or F) used to report your
business income and expenses. If you are an employee with
impairment-related work expenses, complete Form 2106, Employee
Business Expenses, or Form 2106-EZ, Unreimbursed
Employee Business Expenses. Your impairment-related work
expenses are not subject to the 2%-of-adjusted-gross-income limit that
applies to other employee business expenses.
Example.
You are blind. You must use a reader to do your work. You use the
reader both during your regular working hours at your place of work
and outside your regular working hours away from your place of work.
The reader's services are only for your work. You can deduct your
expenses for the reader as business expenses.
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