Which of the following expenses qualifies as an impairment-related work expense?

An impairment-related work expense specifically refers to costs incurred by individuals with disabilities that enable them to work. This often includes specialized equipment or modifications that are necessary for a person with a disability to perform job-related tasks. The provision of special equipment allows individuals to accommodate their specific needs associated with their disability, thereby supporting their employment.

In this context, special equipment is essential for removing barriers to work that a person with a disability may face. This could include items such as adapted computers, wheelchairs designed for workplace use, or other tools that assist in performing job duties effectively and safely.

In contrast, while job-related education costs, travel expenses, and tools for employment are valid expenses that may be incurred in the course of employment, they do not specifically fall under impairment-related work expenses. Job-related education costs typically relate to skill development, travel expenses are connected to costs incurred for work-related travel, and tools for employment generally refer to standard job tools rather than those specifically designed to accommodate disabilities.