Allowable expenses reduce your countable earnings during the Trial Work Period
During your Trial Work Period, Social Security lets you subtract certain work-related costs from your gross earnings before they count toward the $1,090 monthly threshold (for 2024). These allowable work expenses are costs you pay specifically because you work — things you would not need to buy if you were not working. The lower your countable earnings, the more months you can use without triggering a work incentive review.
Not every cost you have counts. Social Security has a specific list of what qualifies. The key rule is this: the expense must be necessary for you to work, directly tied to your job, and something you pay for yourself rather than having an employer cover it.
Understanding which expenses reduce your count matters because it can extend your Trial Work Period by several months. A single month where you subtract $300 in allowable expenses instead of reporting full earnings is a month that still counts toward your nine-month total — but with a lower risk of triggering a work incentive review.
Key Takeaways
- Allowable work expenses are costs directly tied to your job that you pay out of your own pocket, and they reduce the earnings Social Security counts each month.
- Common allowable expenses include work-related transportation, disability-related work aids, attendant care you pay for while working, and impairment-related work expenses.
- Your employer paying for something means it does not count as your allowable expense — only costs you personally pay reduce your countable earnings.
- You report allowable expenses on your monthly earnings report to Social Security, and keeping receipts or records helps if the agency asks for proof.
- Expenses that are general living costs — rent, food, utilities — never count, even if having a disability makes them higher than average.
Transportation costs that may have access to
If you pay for transportation to and from work, or to work-related appointments, that cost can reduce your countable earnings. This includes mileage on your own car (Social Security uses the standard mileage rate, which changes yearly), public transit fares, paratransit services, or rideshare costs you pay directly.
The expense must be specifically for getting to work or to a work-related medical appointment — not general errands or personal travel. If you use paratransit because of your disability, the cost of that service counts as an allowable expense during your Trial Work Period.
Keep records of your transportation costs: mileage logs, transit passes, receipts from rideshare apps, or paratransit invoices. Social Security may ask to see them when you report your earnings.
Disability-related work aids and equipment
Equipment or aids you buy to do your job because of your disability count as allowable expenses. This might include a specialized keyboard if you have arthritis, a screen reader if you are blind, a hearing loop if you are deaf, or a mobility device you use at work.
The item must be something you would not need without your disability, and it must be necessary for you to perform your job. A standard desk chair does not count, but an ergonomic chair prescribed by your doctor for a back condition might. A laptop everyone uses does not count, but specialized software you need because of your disability does.
Maintenance and repair of disability-related work equipment also counts. If you pay to fix your screen reader software or replace batteries in a hearing aid you use at work, those costs reduce your countable earnings.
Attendant care and personal information services
If you pay someone to help you while you work — a personal care attendant, job coach, or interpreter — that cost is an allowable expense. This includes sign language interpreters, readers for people who are blind, personal care assistants who help with hygiene or mobility during work hours, and job coaches who help you learn or perform your job.
The person must be someone you hire and pay directly, not a family member Social Security considers part of your household. If your employer provides an interpreter or job coach at no cost to you, that does not count as your allowable expense because you did not pay for it.
You need to document what you paid and what service the person provided. A straightforward record — dates, amount paid, and what they helped you with — is usually enough.
Impairment-related work expenses
Impairment-related work expenses (often called IRWEs) are costs that arise directly from your disability and that you need to work. This is a broader category than disability-related equipment. It includes medications you take specifically to work, medical devices you use during work hours, or specialized clothing required by your disability.
For example, if you have diabetes and buy glucose monitoring supplies you use at work, that counts. If you have a skin condition and must wear special protective clothing on the job, that counts. If you take a medication that costs money out of pocket and you would not take it if you were not working, it may count.
The key question is whether the expense exists because of your disability and whether it is necessary for you to work. General medical expenses — your regular doctor visits or health insurance premiums — do not count, even if your disability makes them necessary.
Expenses that do not count
Social Security does not count general living expenses, even if your disability makes them higher. Rent, utilities, food, phone service, internet, and clothing do not reduce your countable earnings, regardless of how much they cost you or how necessary they are.
Expenses your employer covers also do not count. If your employer provides a parking space, pays for your transportation, supplies equipment, or hires an interpreter, you cannot deduct those costs because you did not pay for them.
Childcare, dependent care, and household help are not allowable work expenses during the Trial Work Period. Costs related to education or training are also not deductible, even if the training is job-related.
How to report allowable expenses to Social Security
When you report your monthly earnings to Social Security during your Trial Work Period, you report both your gross earnings and your allowable expenses. Social Security subtracts the expenses from your earnings to get your countable earnings — the number that matters for your Trial Work Period.
You can report expenses on the form Social Security sends you each month, or by phone or online through your my Social Security account. Be specific: list the type of expense, the amount, and the month you paid it. If Social Security asks for documentation, you provide receipts, invoices, or records showing what you paid and what it was for.
Keep your own records separate from what you send Social Security. A straightforward spreadsheet or folder with receipts helps you track what you have reported and protects you if there is a question later.
Frequently Asked Questions
Can I deduct my car payment or car insurance as a work expense?
No. Car payments and insurance are general living expenses, not work-specific costs. You can only deduct the mileage or transportation cost directly tied to getting to work — using the standard mileage rate Social Security provides, or the actual cost of public transit or paratransit you use.
What if my family member helps me at work but does not charge me?
If you do not pay them, you cannot deduct it as an allowable expense. Social Security only counts costs you actually pay out of pocket. If you want to count attendant care, you must pay the person and have a record of the payment.
Does my prescription medication count if I need it to work?
Only if you would not take it without working. If you take a medication for your disability regardless of whether you work, it does not count. If you take a medication specifically to manage symptoms while you work — such as a stimulant you use only on work days — it may count as an impairment-related work expense.
Can I deduct my internet bill because I work from home?
No. Internet service is a general living expense. If you buy specialized software or equipment for remote work because of your disability, that counts — but the internet bill itself does not.
What happens if I report an expense and Social Security says it does not count?
Social Security will contact you and explain why. You can ask for a reconsideration or provide additional documentation showing the expense is work-related and necessary. Keep records so you can show what the expense was for and why you needed it for your job.