What expenses you can report to reduce your SSI countable income

SSI counts most of your income toward your monthly benefit, but certain work-related expenses and disability costs reduce the amount they count. In California, you report these to your local Social Security office or online through your My Social Security account. The expenses that matter most are Plan to Achieve Self-Support (PASS) costs, impairment-related work expenses (IRWE), and blind work expenses (BWE) if you are blind or have severe vision loss.

The key difference is timing: some expenses reduce your income in the month you pay them, while others require a written plan that Social Security approves before you start spending. Reporting them incorrectly or late can mean you pay back benefits you should not have received, so the process matters.

Key Takeaways

  • Impairment-related work expenses (IRWE) are costs you pay to work because of your disability — therapy, medication, transportation, or equipment — and reduce your countable income in the month you pay them.
  • A Plan to Achieve Self-Support (PASS) is a written plan you submit to Social Security before spending money; it lets you set aside income and resources for a work goal without losing SSI, but Social Security must approve it first.
  • You report expenses by contacting your local Social Security office, calling 1-800-772-1213, or logging into My Social Security online; keep receipts and proof of payment for at least three years.
  • Autism-related costs that count as IRWE include therapy sessions, behavioral support, medication, transportation to appointments, and specialized equipment or software — but only if they are necessary for you to work.
  • California's In-Home Supportive Services (IHSS) program may cover some disability-related costs separately, so report both IHSS and SSI expenses to avoid double-counting.

Impairment-related work expenses (IRWE) and how to report them

An impairment-related work expense is a cost you pay because of your disability that allows you to work. Social Security subtracts these from your income before calculating your SSI benefit. For someone with autism, this includes therapy or coaching sessions you attend to work, medication for co-occurring conditions, transportation to work or medical appointments related to your work, assistive technology or software, and personal care assistance during work hours.

The rule is strict: the expense must be necessary for you to work, and you must actually be working or actively looking for work. If you are not working, IRWE does not reduce your income. You report IRWE by calling your local Social Security office or 1-800-772-1213 and telling them the type of expense, the amount, and how often you pay it. Bring receipts, invoices, or bank statements showing the payment. Social Security will ask you to complete a form called the Work Incentives Planning and Assistance (WIPA) report or simply note the expense in your file.

Report IRWE expenses in the month you pay them. If you pay $200 for a therapy session in March, you report it in March, and Social Security reduces your March countable income by $200. If the expense is monthly or recurring, tell Social Security the amount and frequency so they can adjust your benefit going forward. Keep all receipts for at least three years in case Social Security asks to verify.

Plan to Achieve Self-Support (PASS) and setting aside income for a work goal

A Plan to Achieve Self-Support is a formal written plan you submit to Social Security that lets you set aside money and resources toward a specific work goal without losing your SSI. Unlike IRWE, which reduces income month to month, a PASS lets you save money that Social Security would normally count against you. For example, if your goal is to become a medical assistant and you need $5,000 for a certification course, you can write a PASS that sets aside $500 per month for ten months, and Social Security will not count that $500 as income.

To start a PASS, you contact your local Social Security office or a Work Incentives Planning and Assistance (WIPA) project — a free service in California that helps you write and submit PASS plans. You describe your work goal, the steps to reach it, the timeline, and the costs. Social Security reviews the plan and either approves it or asks for changes. Once approved, you follow the plan: you spend the set-aside money only on the approved costs, and you report your progress to Social Security every year.

The PASS process takes four to eight weeks from submission to approval. During that time, continue reporting your income normally. Once approved, the plan is active and you can begin spending. If you do not follow the plan — for example, you spend the money on something not listed — Social Security can end the PASS and count that money as income again, which may mean you owe back benefits.

Autism-specific costs that count as work expenses in California

For someone with autism, several costs commonly reduce your SSI if they are tied to work. Applied behavior analysis (ABA) therapy or other behavioral coaching counts if you attend sessions to improve work skills or manage workplace challenges. Speech or occupational therapy counts if it helps you communicate or perform job tasks. Medication for anxiety, ADHD, or other co-occurring conditions counts as an IRWE. Transportation — whether a taxi, rideshare, paratransit, or personal care attendant driving you — counts if it is the only way you can reach work.

Specialized software or equipment also counts: screen readers, noise-canceling headphones, fidget tools, or job coaching software all reduce your income if you use them for work. Job coaching or employment support services — whether from a regional center, a nonprofit, or a private provider — count as IRWE. The rule remains: the cost must be necessary for you to work, and you must document it with receipts or invoices.

Costs that do not count include therapy or support you receive for reasons other than work, general living expenses, childcare unrelated to work, and costs covered by Medi-Cal or your health insurance. If your regional center or IHSS already pays for a service, you cannot count it again as an IRWE.

How to report expenses through My Social Security or your local office

You have three ways to report work expenses to Social Security. The fastest is My Social Security online at ssa.gov/myaccount. Log in, go to "Manage Your Benefits," and look for a section on work or income reporting. Not all offices have this feature active yet, so if you do not see it, use one of the other methods.

Call 1-800-772-1213 (TTY 1-800-325-0778) and ask to report work expenses. Have your Social Security number, the type of expense, the amount, and the date you paid it ready. The representative will note it in your file and may mail you a form to sign and return. This usually takes five to ten business days to process.

Visit your local Social Security office in person. Bring your Social Security card, photo ID, receipts or proof of payment, and a list of expenses with dates and amounts. The office will complete the report on the spot. In California, you can find your local office at ssa.gov/locator. Bring documents in English or with a certified translation; Social Security does not accept unverified translations.

Keeping records and what happens if you report late

Social Security requires you to keep receipts, invoices, bank statements, or other proof of payment for at least three years. If you report an expense and Social Security later questions it, you must show proof that you actually paid it. Store these documents in a folder or digital file organized by month and expense type.

If you report an expense late — for example, you pay for therapy in January but do not tell Social Security until April — they will still count it, but only starting in the month you report it. The months you did not report it, your benefit was calculated without the deduction. Social Security may then ask you to repay the difference. This is called an overpayment. To avoid this, report expenses within 30 days of paying them.

If Social Security says you owe money because you did not report an expense, you can request a waiver — a decision not to collect the overpayment — if you can show that the error was not your fault or that paying it back would cause hardship. Contact your local office to ask about a waiver.

PASS and IRWE together: which one to use

IRWE and PASS serve different purposes. Use IRWE if you have ongoing monthly expenses (therapy, medication, transportation) that help you work right now. Report them each month and they reduce your income immediately. Use PASS if you are saving money for a specific goal — a course, equipment, or a business startup — and you need Social Security to not count that savings as income.

You can use both at the same time. For example, you might have a PASS to save $300 per month for a certification course, and also report $150 per month in IRWE for therapy. Social Security would subtract both from your countable income. However, you cannot count the same expense twice — if your PASS includes therapy costs, you do not also report that therapy as IRWE.

If you are unsure which route fits your situation, contact a WIPA project in California. They are free and can review your expenses and goals with you. The California WIPA office is part of the Disability Rights California network; call 1-888-839-9472 or visit wipa.org to find your local project.

Frequently Asked Questions

Does therapy I get through my regional center count as an IRWE?

Only if you pay for it out of pocket. If your regional center or Medi-Cal covers the therapy, Social Security does not count it as an IRWE because you did not pay for it. If you pay a copay or a portion the regional center does not cover, you can report the amount you paid.

What if I work part-time and my hours change every month?

Report your work expenses in the months you actually work and incur them. If you work three weeks in January and pay for transportation, report it in January. If you do not work in February, you do not report transportation that month. Social Security will adjust your benefit based on the months you report.

Can I report job coaching as an IRWE if I am not working yet?

No. IRWE only applies if you are working or actively looking for work. If you are in job coaching to prepare for work but not yet employed, ask your Social Security office about a PASS instead, which can cover training and coaching costs toward a work goal.

Do I need receipts if I pay cash for expenses?

Yes. If you pay cash, ask for a receipt or invoice from the provider. If you cannot get one, ask the provider to write a letter on their letterhead stating what service you received, the date, and the amount you paid. Social Security prefers receipts, but a provider letter is acceptable proof.

What happens if Social Security denies my PASS?

Social Security will send you a letter explaining why. Common reasons are that the work goal is not realistic, the timeline is too long, or the costs are too high. You can revise the plan and resubmit it, or you can request a hearing to appeal the denial. A WIPA project can help you revise or appeal.