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Can You Claim Your Dog as a Dependent on Taxes?

If the soaring costs of annual vet visits, grooming services, daycare expenses, and premium pet food make you wonder whether your beloved pet should be considered a dependent, you're in good company. Unbelievably, a New York attorney is testing this very notion in federal court.

In December 2025, attorney Amanda Reynolds initiated a lawsuit against the IRS, petitioning the court to classify her eight-year-old golden retriever, Finnegan, as a tax-dependent.

The case, though it seems improbable, raises a question that plagues many taxpayers annually: Are pet expenses deductible? If not, why?

Here's a breakdown of the ongoing case, relevant tax laws, and the rare circumstances where pet-related expenses might grant tax advantages.

The Lawsuit: “Why My Dog Should Count as a Dependent”

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Reynolds argues in her complaint that Finnegan satisfies IRS dependency criteria because:

  • he resides with her all year,

  • generates no income, and

  • she covers over half his expenses, exceeding $5,000 annually, for essentials like food, healthcare, and daycare.

A national news piece on the filing features a quote from Reynolds stating, “Finnegan is like a daughter and certainly a ‘dependent,’” in the legal challenge.

She further argues that current laws discriminate against dependents based on “species” (citing the Equal Protection Clause) and that not recognizing pets as dependents amounts to an unlawful “taking” (citing the Fifth Amendment).

Current Status of the Case

The proceedings are with the U.S. District Court for the Eastern District of New York, and currently, they're on hold.

A magistrate judge approved a motion to pause discovery (the stage of gathering evidence) while the IRS drafts a motion to dismiss.

In a official court order, the judge calls the issue a “novel but urgent question” about allowing companion animals as tax dependents. However, the order also highlights significant barriers, citing the case's lack of merit and low chance of surviving a dismissal motion.

In essence, the case is real and active, drawing public interest, though success seems unlikely in court.

Why Pets Don’t Qualify as Dependents Under Tax Law

The lawsuit encounters a fundamental issue: tax laws define dependents as “individuals.”

According to IRC Section 152, a dependent is a “qualifying child” or “relative,” with the term often understood to mean humans.

IRS forms and guidelines don’t allow pets as dependents. Dependents must have Social Security or taxpayer ID numbers, and tax advantages—be they credits or deductions—are designed for human relationships.

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While Reynolds notes that Finnegan aligns with the dependency concept (no income, cohabitation, financial reliance), the tax code doesn’t recognize animals as dependent individuals.

Existing Tax Deductions for Animal Expenses

While standard pet costs can’t be deducted, there are key exceptions. This section offers practical tax advice for readers.

1) Service animals may qualify for medical expense deductions

Animals trained as service animals assisting with disabilities might have costs categorized as deductible medical expenses, provided you itemize.

Per the IRS guidelines, medical expenses can be deducted if they pass a certain AGI level. Costs for obtaining, training, and caring for a service animal can be deductible if linked to medical care.

Noteworthy: Emotional support animals do not qualify as service animals under federal law; they must perform functions related to a disability.

2) Business animals may qualify for business expense deductions

In scenarios where an animal serves a trade or business role, such as:

  • a guard dog safeguarding business properties, or

  • animals aiding in pest control at a business location.

These cases may qualify certain recurring expenses as ordinary, necessary business costs. Documentation and a legitimate business intent are essential.

Your source document also highlights this as a rare instance where the IRS allows deductions tied to animals.

3) Charitable deductions tied to foster animals

Taxpayers who foster animals for eligible charities might deduct qualifying unreimbursed costs as charitable donations, adhering to strict guidelines and documentation requirements.

Conclusion for Taxpayers

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This lawsuit has a relatable emotional underpinning: pets are integral to many lives, and their care isn't inexpensive. Yet tax law is grounded in definitions—not emotion.

Currently:

  • You cannot list a pet as a dependent on your federal tax forms.

  • Pet-related expenses (e.g., food, grooming, vet visits for personal pets) are personal and usually non-deductible.

  • Some animal expenses can be deductible under certain conditions—service animals, business-related animals, and specific charitable contributions for foster care.

Regarding Reynolds’ case, it remains a spectacle to monitor—not because experts foresee the IRS issuing dependency IDs for pets, but because it emphasizes the financial and emotional reliance households place on pets, and how tax policies distinctively differentiate “family” from “assets.”

Above all, it reminds us: before considering any deduction, it's essential to confirm with IRS standards what’s truly deductible.

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