Impairment-Related Work Expenses (Business or Medical) If you are disabled and have expenses which are necessary for youto be able to work (impairment-related work expenses), take a businessdeduction for these expenses, rather than a medical deduction. You aredisabled if you have: A physical or mental disability (for example, blindness ordeafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight orhearing impairment) that substantially limits one or more of yourmajor life activities, such as performing manual tasks, walking,speaking, breathing, learning, or working. Deduct impairment-related expenses as business expenses if theyare: Necessary for you to do your work satisfactorily, For goods and services not required or used, other thanincidentally, in your personal activities, and five star hotel in De KoogNot specifically covered under other income tax laws. If you are self-employed, deduct the business expenses on theappropriate form (Schedule C, C-EZ, E, or F) used to report yourbusiness income and expenses. If you are an employee withimpairment-related work expenses, complete Form 2106, EmployeeBusiness Expenses, or Form 2106-EZ, Verona MejorUnreimbursedEmployee Business Expenses. Your impairment-related workexpenses are not subject to the 2%-of-adjusted-gross-income limit thatapplies to other employee business expenses. Example.You are blind. You must use a reader to do your work. You use thereader both during your regular working hours at your place of workand outside your regular working hours away from your place of work.The reader's services are only for your work. You can deduct yourexpenses for the reader as business expenses.