1. (a) When claiming impairment related work expenses (IRWE) during the substantial gainful activity eligibility process pursuant to RSA 167:6, VI, aid to the permanently and totally disabled (APTD) applicants shall furnish the department of health and human services (department) with documentation of the need for and the unreimbursed cost of one or more IRWE as described in 20 CFR 416.976.

2. (b) Acceptable documentation of the need for an IRWE shall be a signed statement from a physician, psychologist, vocational rehabilitation counselor, or other medical health professional which:

   1. (1) Indicates that the expense is related to the applicant’s impairment and is necessary for employment; and
   2. (2) Is dated within 30 days of the date documentation is provided to the department.
3. (c) Acceptable documentation of the unreimbursed cost of the expense shall be a paid receipt, canceled check, or other documentation that demonstrates that the applicant has paid for the item or service out of the applicant’s own funds, and has not nor will not, be reimbursed for the expense.

4. (d) For an applicant wishing to claim mileage expenses for their specially equipped vehicle, the applicant shall provide documentation of:

   1. (1) The ownership, make, and model of the vehicle;
   2. (2) The specific modifications that were made to the vehicle; and
   3. (3) The number of miles traveled to and from work.
5. (e) Refusal or failure to provide verification of an IRWE shall result in the expense not being allowed as a deduction from earned income.

Source. (See Revision Note #1 at Chapter Heading He-W 600) #5171, eff 6-26-91; ss by #5750, eff 12-1-93; ss by #7135, eff 11-23-99; ss by #9030, eff 11-17-07; ss by #11026, eff 1-23-16; ss by #14355, eff 8-26-25, EXPIRES: 8-26-35