What category of expenses can be deducted as an impairment-related work expense?

Impairment-related work expenses are specific costs incurred by individuals with disabilities to enable them to work. The correct response highlights that expenses necessary for a blind taxpayer to work are considered impairment-related work expenses.

This includes costs such as modifications to workspaces, specialized equipment, and services that facilitate their ability to perform their job. These expenses directly support the taxpayer's ability to earn income despite their impairment, aligning with the purpose of impairment-related work expenses as defined by tax regulations.

In contrast, general medical expenses, expenses unrelated to employment, and expenses associated with travel do not specifically address the unique costs incurred by someone because of their disability in the context of employment. Therefore, they do not qualify under the same guidelines that apply to impairment-related work expenses.