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October 1999
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October 1999
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The means to obtain assistive technology for people with disabilities can be improved through the use of tax advantages. The most common and flexible deductions impacting those with disabilities are those available to all taxpayers: deductions for medical, dental or other health care expenses and miscellaneous work expenses.
AT is deductible under the definition of medical care, which includes amounts paid "for the diagnosis, care, treatment or prevention of disease or for the purpose of affecting any structure or function of the body." This definition, therefore, has significant potential for people with disabilities who use assistive technology.
Other tax provisions enable individuals with disabilities who are employed to deduct work related expenses, i.e., assistive technology, from their gross incomes when it is needed to maintain employment.
Another tax advantage is available as a tax credit when the expenses incurred by a taxpayer for the care of a dependent who has one or more disabilities frees the taxpayer to work.
Initial areas to investigate and/or discuss with your tax preparer include:
These and other tax advantages are available which may offset some or all of the costs of assistive technology for people with disabilities, their families, and their employers.
For further information, contact the Internal Revenue Service or discuss these options with your tax preparer.
An excellent resource to assist in personal pursuit of tax options is Tax Options and Strategies for People with Disabilities by Steve Mendelsohn. To obtain a copy contact:
Demos Publications
386 Park Avenue South, Suite101
New York, NY 10016 or call (212) 683-0072.
This article was reprinted from Great Possibilities, Vol. 3, Issue 1, (Fall 1998) with permission from Louisiana Assistive Technology Access Network (LATAN).
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