Rule 23-104-5.5 - Impairment-Related Work Expenses (IRWE) ExclusionA. IRWE expenses are for items or services which are directly related to enabling a person with a disability (other than blindness) to work and which are necessarily incurred by that individual because of a physical or mental impairment.B. Any earned income of a person who is disabled (but not blind) that is used to meet any reasonable, non-reimbursable impairment-related work expenses is not counted.C. The IRWE exclusion may be applied to the earnings of a disabled person who is under age 65, or is age 65 or older and received SSI and Medicaid or a disability payment for the month prior to attaining age 65.D. The IRWE exclusion applies only to earned income and is applied in the order discussed in Rule 5.1.23 Miss. Code. R. 104-5.5
Social Security Act §1902 (r)(2); 42 CFR §435.601(b) (Rev 1994).