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For clients eligible for MSA because of age:

Do not allow work expense deductions. Blind or disabled clients who received work expense deductions before the age of 65 do not lose those deductions when they turn 65.

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For clients eligible for MSA because of a disability other than blindness:

Allow only IMPAIRMENT RELATED work expenses as a deduction from earned income. The client must reasonably show the expenses relate directly to the disability and are necessary to produce the earned income. If transportation expenses are allowed, use the same transportation expense rate as allowed for self-employment transportation. See 0017.15.33.12 (Self-Employment Transportation Expenses).

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For clients eligible for MSA because of blindness:

Allow any work expense as a deduction when a client can reasonably show it relates directly to producing earned income. If transportation expenses are allowed, use the same transportation expense rate as allowed for self-employment transportation. See 0017.15.33.12 (Self-Employment Transportation Expenses).

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Cost of transportation to and from work which is not reimbursed. Use the LESSER of the amount allowed as a flat rate deduction for self-employed people (up to 100 miles per day) or the actual cost. See 0017.15.33.12 (Self-Employment Transportation Expenses).

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Allow a flat rate of $2 per day for each day a person eats a meal at work or has a break for a meal. Deduct the actual expense of meals over $2 with verification of cost. The excess cost must be necessary and reasonable.

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Cost of uniforms, tools, and equipment needed to keep a job.

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Paid union dues.

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Premiums for any insurance coverage required by the employer as a condition of employment.

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For residents of DHS Minnesota Sex Offender Programs (MSOP), the amount withheld for the mandatory 50% cost of care deduction from vocational work program earnings.

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Amount withheld or paid for mandatory retirement fund contributions.

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Professional association dues required to get or retain employment.

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Amount withheld or paid for FICA, state, and federal income taxes.

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Other work expenses required for employment and approved by the county agency.