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Claiming Pets as Dependents: Tax Challenges

Have you ever glanced at your pet's expenses—from veterinary bills to grooming fees—and thought, “This pet should count as a dependent,” you're not the only one entertaining this notion. A daring attempt is underway by an attorney to convince a federal court of just that.

In December 2025, attorney Amanda Reynolds from New York initiated a legal action against the IRS, seeking recognition of her eight-year-old golden retriever, Finnegan, as a legal dependent under federal tax regulations.

While this case is certainly atypical—some might even call it fanciful—it underscores a question often asked by taxpayers: Can pet expenses be deductible? If they aren't, what is the rationale?

The following insights analyze this peculiar case, clarify the relevant tax laws, and explore limited scenarios where animal-related tax benefits are permitted.

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The Lawsuit: “My Dog Qualifies as a Dependent”

Reynolds' complaint asserts that Finnegan fulfills the IRS’s dependency criteria because:

  • he resides with her full-time,

  • has no income, and

  • she provides more than half of his support, including over $5,000 annually on expenses such as food and medical care.

A national news report highlights Reynolds’ claim: “For all intents and purposes, Finnegan is like a daughter, and is assuredly a ‘dependent,’”. She further contends that the current tax guidelines unfairly discriminate based on “species” breaching Equal Protection and Fifth Amendment rights.

The Current Status of the Case

The matter is being evaluated in the U.S. District Court for the Eastern District of New York and, presently, discovery is on hold. A motion to dismiss is being prepared by the IRS.

The court’s order notes that the case posits a “novel but significant question” regarding domestic pets' classification as “dependents.” However, the request seems dubious, possibly leading to dismissal.

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In essence, while the case remains lively and notable, there is considerable skepticism about its success.

Reasons Pets Aren’t Considered Dependents in Federal Tax Law

The crux of this legal dilemma lies in tax law stipulating that dependents must be “individuals.”

According to Internal Revenue Code Section 152, a dependent encompasses “qualifying children” or “qualifying relatives,” with repeated references to “individuals”—historically interpreted as humans.

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This exclusion explains why IRS paperwork doesn’t cater to pets as dependents. Dependents require Social Security Numbers or Taxpayer Identification Numbers, ensuring both deductions and credits revolve around human relationships.

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Though Reynolds champions a practical dependency analogy with Finnegan, tax regulations do not extend to animals as dependent “individuals.”

Existing Tax Benefits for Animals

While routine pet expenses are generally non-deductible, some exceptions do exist, offering relevant tax advice.

1) Service Animals Recognized as Medical Expense Deductions

If an animal serves as a trained service animal aiding disabilities, certain costs might be deductible as medical expenses, given itemized deductions.

The IRS outlines that such deductions apply when exceeding applicable AGI thresholds. Costs related to acquiring, training, and maintaining service animals can count as medical expenses, pertaining directly to care.

Note for readers: emotional support animals generally don’t classify as service animals under federal guidelines; service animals carry specific training for tasks related to disability assistance.

2) Animal Business Expenses

In scenarios where animals are integrated into legitimate business activities—such as:

  • a guard dog for property protection,

  • or animals engaged in pest control—the expenses can qualify as business outlays given rigorous documentation and justifiable business necessity.

This area illustrates a narrow IRS-permitted tax advantage related to animals.

3) Charitable Deductions for Foster Animals

Taxpayers fostering animals for qualified organizations may claim some unreimbursed expenses as charitable contributions, pending strict compliance and documentation.

Conclusion for Taxpayers

This lawsuit ventures into emotionally relatable territory: millions of Americans view pets as family, and their expenses can be substantial. However, tax legislation is based on explicit definitions—not sentimentality.

Currently:

  • You cannot list pets as dependents on federal tax returns.

  • Typical pet expenses (such as food, grooming, and veterinary care for common household pets) are predominantly considered personal and non-deductible.

  • Certain animal expenses may be deductible in specific contexts—service animals, animals part of business operations, and sometimes foster-related charitable expenses.

While outcomes in the Reynolds case may not likely herald a flood of dependent ID numbers issued for pets like golden retrievers, it casts light on the emotional and financial reliance households place on pets and the rigid separation tax policy upholds between “family” and “property."

Above all, remember: before assuming something is deductible, review exactly what the IRS permits.

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