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Can You Claim Your Dog as a Dependent? Maybe Not!
Ever pondered your pet’s annual expenses, from vet bills to grooming costs, and felt like they are your dependents? You’re not alone. In an intriguing twist, a New York attorney is attempting to argue this very point in federal court.
In December 2025, Amanda Reynolds, a New York attorney, filed a lawsuit against the IRS, requesting that her eight-year-old golden retriever, Finnegan, be acknowledged as a dependent for federal tax purposes.
This case, while unusual and entertaining, raises a legitimate question many taxpayers consider each year: Can pet expenses be tax-deductible? If not, why?
Here’s an insight into the lawsuit, the relevant tax stipulations, and the few scenarios where pet-related tax benefits are applicable.
The Lawsuit: Claiming My Dog as a Dependent
In her lawsuit, Reynolds argues that Finnegan satisfies the IRS dependency criteria because:
- he resides with her full-time,
- he has no income, and
- she covers over half of his expenses, exceeding $5,000 annually on items like food and medical care.
A national news outlet reported Reynolds stating that “Finnegan is like a daughter and surely a ‘dependent,’” in her claim.
Additionally, she presents constitutional arguments, suggesting that current guidelines discriminatorily treat similar dependents differently depending on “species” (an Equal Protection claim) and imply that the absence of tax recognition signifies an improper “taking” (a Fifth Amendment claim).
Current Status of the Case
Currently heard in the U.S. District Court for the Eastern District of New York, the case has been temporarily halted. A federal judge has paused the discovery process while the IRS prepares to file a motion to dismiss. According to the court's documentation, the lawsuit presents a “novel but pressing issue” regarding companion animals as dependents by the tax code. However, the judge also indicates significant challenges ahead, noting the government has credibly shown the claims as “frivolous on their face” and unlikely to withstand dismissal.
In essence, while captivating and active, the court remains skeptical about the lawsuit's success.
The Tax Law’s Stance on Pets as Dependents
The fundamental issue for this case is how the tax law categorizes dependents as “individuals.”
Under Internal Revenue Code Section 152, a dependent must be either a “qualifying child” or a “qualifying relative.” The statute states “individual” in a manner historically interpreted to imply a human being.
IRS forms and guidelines lack a means to list pets as dependents. Dependents must have Social Security numbers or taxpayer IDs, and associated benefits—like credits and deductions—are designed around human family or household relationships.
Thus, while Reynolds argues that Finnegan meets the dependency criteria (no income, residing with her, dependent on her support), the federal tax code does not recognize animals as dependent “individuals.”
Potential Tax Benefits for Animal Ownership
While typical pet expenses are mostly non-deductible, certain exceptions exist. Your readers may find this section offering practical tax advice helpful.
1) Medical Deductions for Service Animals
Under certain conditions, if an animal is a trained service animal aiding with a disability, related expenses can qualify as medical expenses during itemized deductions.
The IRS outlines that deductible medical costs can exceed a determined AGI threshold. Costs covering service animal purchase, training, and upkeep are deductible when tied directly to medical care.
Important note for readers: federal standards generally exclude emotional support animals as service animals, with service animals specifically trained for disability-related tasks.
2) Tax Deductions for Business Animals
Sometimes, animals serve as part of a valid trade or business, like:
- a guard dog securing business premises, or
- animals employed for pest control operations.
In these scenarios, ongoing costs may qualify as ordinary and necessary business expenses. Adequate documentation and a legitimate business purpose are crucial.
This is one of the limited scenarios highlighted by the IRS where tax breaks in connection with animals may apply.
3) Charitable Deductions for Foster Animals
Individuals fostering animals for qualified organizations could potentially deduct specific unreimbursed expenses as charitable contributions—but with explicit rules and documentation.
Summary for Taxpayers
This case underscores a familiar sentiment: pets are beloved members of many families, burdened by significant care costs. However, tax legislation is rooted in statutory definitions rather than emotion.
For now:
- Dogs or cats cannot be claimed as dependents on federal tax returns.
- Regular pet expenses (like food, grooming, and healthcare for conventional pets) are general personal expenditures and non-deductible.
- Certain animal-related costs could be deductible in limited cases—such as for service animals, specific business animals, and occasionally, foster-related charitable expenses.
Regardless of expectations, the IRS likely won't issue dependent IDs for golden retrievers. This case, however, underscores the emotional and financial reliance many households place on pets and the stark divide between “family” and “property” within tax policy.
It's a prime reminder: examine what the IRS categorically acknowledges before assuming deductions are applicable. This approach ensures compliant and optimal tax filing.
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