BWE (Blind Work Expense) Deductions for SSI

Note: BWE items do not have to be related to your blindness.

Note: The worker must have paid the expense in order for it to be a BWE deduction.


  • Transportation to and from work
  • Federal, State, and Local income taxes and Social Security and Medicare taxes
  • Meals consumed during work hours (purchased or prepared at home)
  • Job-related fees, such as licenses, professional dues, union dues
  • Mandatory work contributions, such as pension contributions
  • Other work-related equipment/services, such as braille materials, accessible technology
  • Dog Guide expenses
  • Drugs and medicines
  • Medical devices, supplies, and services/therapies
  • Non-medical equipment/services, such as tools used on the job, uniforms, etc.
  • Training to use an impairment-related item or an item that is reasonably attributable to work, such as instruction in braille, cane use, use of technology, etc.  
  • Structural modifications to the individual’s home to create a workspace or to allow the individual to get to and from work
  • Vehicle modification
  • Prosthesis
  • Attendant care services (restrictions apply)


Download available

BEAR’s SSI Exclusions Calculation Spreadsheet (two worksheets: SSI Calculation & BWE Calculation)