### Question
Can you define what impairment-related work expenses means?


### Answer
**Impairment-related work expenses** is defined as the following in *26 U.S.C. § 67*:

> expenses—



(1) of a handicapped individual (as defined in section 190(b)(3)) for attendant care services at the individual's place of employment and other expenses in connection with such place of employment which are necessary for such individual to be able to work, and



(2) with respect to which a deduction is allowable under section 162 (determined without regard to this section)

#### Citation:
  - *26 U.S.C. § 67*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART I-DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.**

