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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span style='color:#1F497D'>I received from the NFB Jobs list.<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0><tr><td width="20%" valign=top style='width:20.0%;background:#EEEEEE;padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>TYPE OF EXPENSE</span></b><o:p></o:p></p></td><td width="40%" valign=top style='width:40.0%;background:#EEEEEE;padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>IRWE DEDUCTIBLE</span></b><o:p></o:p></p></td><td width="40%" valign=top style='width:40.0%;background:#EEEEEE;padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>NOT DEDUCTIBLE</span></b><o:p></o:p></p></td></tr><tr><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Transportation Costs</span></b><o:p></o:p></p></td><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>The cost of structural or operational modifications to your vehicle that you need to travel to work, even if you also use the vehicle for non-work purposes. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>The cost of driver assistance, taxicabs, paratransit, special bus, or other types of transportation you need because of your disability rather than the lack of public transportation. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Mileage expenses at a rate determined by us for an approved vehicle and limited to travel to and from work. </span><o:p></o:p></p></td><td valign=top style='background:#D3FFFF;padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>The cost of your vehicle whether modified or not. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>The costs of modifications to your vehicle that are not directly related to your impairment or critical to theoperation of your vehicle, for example, paint or pin striping. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Your travel expenses related to obtaining medical items or services. </span><o:p></o:p></p></td></tr><tr><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Attendant Care Services</span></b><o:p></o:p></p></td><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Services performed in the work setting. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Services performed to help you prepare for work, the trip to and from work, and after work; for example, bathing, dressing, cooking, and eating. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Services that incidentally also benefit your family, for example, meals shared by you and your family. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Services performed by your family member for a cash fee where he/she suffers an economic loss by reducing or ending his/her work to help you, for example, if your spouse must reduce his or her work hours to help you get ready for work. </span><o:p></o:p></p></td><td valign=top style='background:#D3FFFF;padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Services performed on non-workdays or help with shopping or general housekeeping, for example, cleaning and laundry. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Services performed for someone else in your family, for example, babysitting. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Services performed by your family member for payment “in-kind”, for example, room and board. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Services performed by your family member for a cash fee where he/ she suffers no economic loss. This includes services provided by your non-working spouse. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'> </span><o:p></o:p></p></td></tr><tr><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Service Animals</span></b><o:p></o:p></p></td><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Expenses paid in owning a guide dog or other service animal who enables you to overcome functional limitations in order to work. Deductible expenses include costs of purchasing the animal, training, food, licenses, and veterinary items and services. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Other costs directly related to the care of the animal; such as transportation for training and veterinary services. </span><o:p></o:p></p></td><td valign=top style='background:#D3FFFF;padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Expenses for non-service animal</span><o:p></o:p></p></td></tr><tr><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Medical Devices</span></b><o:p></o:p></p></td><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Deductible devices include wheelchairs, dialysis equipment, pacemakers, respirators, traction equipment, and braces. </span><o:p></o:p></p></td><td valign=top style='background:#D3FFFF;padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Any device you do not use for a medical purpose.</span><o:p></o:p></p></td></tr><tr><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Prosthesis</span></b><o:p></o:p></p></td><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Artificial hip, artificial replacement of an arm, leg, or other parts of the body.</span><o:p></o:p></p></td><td valign=top style='background:#D3FFFF;padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Any prosthetic device that is primarily for cosmetic purpose.</span><o:p></o:p></p></td></tr><tr><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Residential Modifications</span></b><o:p></o:p></p></td><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal><i><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>If you are employed outside of home</span></i><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>, modifications to the exterior of your house that permit access to the street or to transportation; for example: </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Exterior ramps</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Railings</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Pathways</span><o:p></o:p></p><p class=MsoNormal><i><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>If you are self-employed at home</span></i><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>, modifications made inside your home in order to create a workspace to accommodate your impairment. This includes enlarging a doorway into an office or workroom and/or modifying office space to accommodate your dexterity. </span><o:p></o:p></p></td><td valign=top style='background:#D3FFFF;padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><i><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>If you are employed outside of home</span></i><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>, modifications to the interior of your house.</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><i><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>If you are self-employed at home</span></i><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>, you cannot deduct any modification-related expenses that you will deduct as a business expense when determining SGA.</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'> </span><o:p></o:p></p></td></tr><tr><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Prescription Drugs,</span></b><o:p></o:p></p><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Over-the-counter drugs & Medical Services</span></b><o:p></o:p></p></td><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Regularly prescribed medical treatment or therapy that is necessary to control your disabling condition, even if control is not achieved. This includes co-payments and insurance deductibles, but is not limited to: </span><o:p></o:p></p><ul type=disc><ul type=circle><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level2 lfo3'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Anti-convulsant drugs</span><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level2 lfo3'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Anti-depressant medication</span><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level2 lfo3'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Psychotropic medication</span><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level2 lfo3'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Blood level monitoring</span><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level2 lfo3'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Radiation treatment</span><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level2 lfo3'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Chemotherapy</span><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level2 lfo3'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Corrective surgery for spinal disorders</span><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level2 lfo3'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Counseling, mental health and therapy services</span><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level2 lfo3'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Your physician’s fee relating to these services.</span><o:p></o:p></li></ul></ul></td><td valign=top style='background:#D3FFFF;padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Drugs and/or medical services used for your minor physical or mental health problems, for example: </span><o:p></o:p></p><ul type=disc><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l2 level1 lfo6'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Allergy treatments</span><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l2 level1 lfo6'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Routine annual physical examinations</span><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l2 level1 lfo6'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Routine dental examinations</span><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l2 level1 lfo6'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Routine optician services (unrelated to a disabling visual impairment).</span><o:p></o:p></li></ul><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Prescription drugs that are a violation of Federal law (e.g. medical marijuana) cannot be deducted as an IRWE, even if allowed by State law.</span><o:p></o:p></p></td></tr><tr><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Diagnostic Procedures</span></b><o:p></o:p></p></td><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Procedures related to the control, treatment, or evaluation of your disabling condition; for example, brain scans, and electroencephalograms.</span><o:p></o:p></p></td><td valign=top style='background:#D3FFFF;padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Procedures not related to your disabling condition, for example, allergy testing.</span><o:p></o:p></p></td></tr><tr><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Non-Medical Appliances & Devices</span></b><o:p></o:p></p></td><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>In unusual circumstances, devices or appliances that are essential for the control of your disabling condition either at home or at work; for example, an electric air cleaner if you have severe respiratory disease. Your physician must verify this need.</span><o:p></o:p></p></td><td valign=top style='background:#D3FFFF;padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Devices you use at home or at the office that are not ordinarily for medical purposes and for which your doctor has not verified a medical work-related need. These include: </span><o:p></o:p></p><ul type=disc><ul type=circle><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l5 level2 lfo9'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Portable room heaters</span><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l5 level2 lfo9'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Air conditioners</span><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l5 level2 lfo9'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Dehumidifiers</span><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l5 level2 lfo9'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Humidifiers</span><o:p></o:p></li></ul></ul></td></tr><tr><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Other Items & Services</span></b><o:p></o:p></p></td><td valign=top style='padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Expendable medical supplies; for example, incontinence pads, elastic stockings, and catheters.</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Assistive technology that people with disabilities use for employment–related purposes; such as software applications, computer support services, and special tools which have been specifically designed to accommodate the person’s impairment. </span><o:p></o:p></p></td><td valign=top style='background:#D3FFFF;padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>An exercise bicycle or other device you use for physical fitness, unless verified as necessary by your physician.</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Health insurance premiums. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Software and applications not related to a person’s disability and employment. </span><o:p></o:p></p></td></tr></table><p class=MsoPlainText> <o:p></o:p></p><p class=MsoPlainText> <o:p></o:p></p></div></body></html>