Impairment-Related Work Expenses

If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses.

Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and other expenses in connection with your place of work that are necessary for you to be able to work.

Where to report. If you are an employee, you enter impairment-related work expenses on Form 2106 or 2106-EZ. From the amount on line 10 of Form 2106, or line 6 of Form 2106-EZ, you enter the amount that is related to your impairment on line 27, Schedule A (Form 1040). Enter the amount that is unrelated to your impairment on line 20, Schedule A (Form 1040).