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Can a Dog Be Claimed as a Tax Dependent?

As pet owners, many of us have pondered the substantial costs associated with caring for our pets—expenses that undeniably resemble those for dependents. “Surely, my dog is as much a dependent as any,” you might think. Interestingly, a New York attorney is taking this notion to federal court.

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In December 2025, attorney Amanda Reynolds initiated a lawsuit against the IRS, arguing for her eight-year-old golden retriever, Finnegan, to be recognized as a legal dependent for federal tax purposes.

This unique case resonates with a common question: Are any pet-related expenses deductible? If not, why not?

Here’s an exploration of this case, what the tax law actually says, and where animal-related tax benefits might actually apply.

The Case: A Dog as a Dependent?

Reynolds has laid out that Finnegan fits the IRS's dependent criteria because:

  • He resides with her full time,

  • He has no income, and

  • She covers more than half of his support, exceeding $5,000 annually for food, medical care, and more.

A national news report includes Reynolds’ bold claim that, “For all intents and purposes, Finnegan is like a daughter.”

Reynolds also argues constitutionally, using an Equal Protection claim: different treatment of dependents by “species,” and a Fifth Amendment argument about the non-recognition as an unfair “taking.”

Current Standing of the Case

The case is with the U.S. District Court for the Eastern District of New York and is on hold for now.

A judge has paused the evidence-gathering stage while the IRS considers a dismissal, questioning the merit and survivability of the case.

The court describes the lawsuit as presenting a “novel but urgent question” regarding whether domestic animals can be defined as “dependents” in the Tax Code. However, skepticism runs high, as stated in the judge’s order referencing the claims as “unmeritorious.”

The lawsuit is tangible and attracting notice, but success seems uncertain.Image 2

Why Pets Aren’t Considered Dependents

For the IRS, dependents must be “individuals.” According to Internal Revenue Code Section 152, this means a “qualifying child” or “qualifying relative” defined as a human being.

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IRS forms require a person to have Social Security or taxpayer identification numbers, and benefits target human relationships. Thus, while Reynolds suggests a functional dependency test, the existing tax code doesn’t allow for animals as dependent “individuals.”

Existing Animal-Related Tax Benefits

While general pet costs aren’t deductible, there are exceptions, providing practical tax advice.

1) Service animals as medical deductions

If a pet is a trained service animal assisting with a disability, certain costs may be medical deductions when itemizing.

The IRS outlines that relevant expenses over the AGI threshold can be deducted, including acquisition, training, and maintenance costs.

Caveat: Emotional support animals, lacking specific training, typically don’t qualify under federal law as service animals.

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2) Business animals deductible as expenses

In certain scenarios, animals may count as business expenses, such as:

  • Guard dogs securing business properties

  • Animals engaged in pest control

Such cases demand proper documentation and genuine business purpose.

3) Foster animals and charitable deductions

Taxpayers fostering animals for qualified organizations might deduct unreimbursed expenses as charitable contributions under tight rules.

Bottom Line for Taxpayers

Pets are dear to many Americans, with expenses that reflect this value. However, tax law is prescriptive, not emotive.

Current takeaways include:

  • Dogs and cats can’t be added as federal dependents.

  • Standard pet expenses remain personal and non-deductible.

  • There are narrow exceptions—for service, business, or foster situations.

As for the Reynolds case, it draws attention—not because it’s likely the IRS will allow dogs to gain dependent IDs, but because it highlights the growing sentiment of pets as part of families and the tax code’s limitations in recognizing this bond.

Consider this a thoughtful reminder: assuming something deductible isn’t worth it without confirming what’s validated by the IRS.

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