The Canine Dependent: A Legal Tax Battle

If you’ve ever looked at your pet’s annual expenses—vet bills, grooming, daycare, and specialty food—and thought, “This beloved creature is practically my dependent,” you’re not alone. As it turns out, one New York attorney is taking this notion to the federal courts.

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

This case, while unusual and almost surreal, taps into a common taxpayer question: Are any pet expenses deductible? And if not, why?

We’ll explore the case details, what the tax law prescribes, and the rare instances where the IRS allows tax advantages related to animals.

The Legal Argument: “My Dog Qualifies as a Dependent”

Reynolds’ argument in her lawsuit claims Finnegan meets the IRS dependency criteria because:

He resides with her full time,
He has no income, and
She provides over half of his upkeep, spending more than $5,000 annually on food, medical care, and daycare.

A news article illustrates Reynolds’ statement, “Finnegan, for all intents and purposes, is like a child, undeniably a ‘dependent.’”

She’s also arguing constitutional points, suggesting current rules unfairly treat dependents differently based on “species” (an Equal Protection claim) and that the lack of tax recognition constitutes an improper “taking” (a Fifth Amendment claim).

Current Status of the Case

The case is in the U.S. District Court for the Eastern District of New York, though it is mainly on pause.

A federal magistrate judge approved a motion to stay discovery while the IRS prepares its motion to dismiss. The court’s order describes the issue as a “novel yet pressing question” regarding whether domestic animals could qualify as “dependents” under tax law. However, it highlights significant challenges ahead, noting the government’s position that the claims are “unmeritorious on their face” and unlikely to withstand a dismissal motion.

This case is gaining attention, though its success seems doubtful.

Why Pets Don’t Qualify as Dependents

Here’s the lawsuit’s primary issue: the tax law’s definition of dependents includes only “individuals.”

According to IRC Section 152, a dependent is a “qualifying child” or a “qualifying relative,” terms historically referring exclusively to human beings.

The IRS forms and rules lack any procedure for claiming a pet as a dependent. Dependents are individuals with Social Security numbers or other tax IDs, and the related benefits—credits and deductions—are designed around human family relationships.

While Reynolds states that Finnegan fulfills the dependency requirements (no income, cohabitation, financial support), the tax code doesn’t recognize non-humans as “individuals.”

Tax Breaks Possibly Available for Animal Expenses

Though typical pet expenses aren’t deductible, there are some critical exceptions. Here’s when practical tax advice for animal owners becomes relevant:

1) Service Animals as Medical Deductions

For animals trained as service animals for disabilities, related costs can qualify as medical expenses if you itemize deductions.

The IRS clarifies that medical expenses can be deductible when itemized and exceeding the AGI threshold. Costs for purchasing, training, and maintaining a service animal are deductible as long as they are directly connected to medical care.

Key for Readers: Emotional support animals typically don’t qualify as service animals; only those trained for disability-related tasks do.

2) Business Animals as Deductible Expenses

Animals may be deductible as part of a business—consider:

A guard dog protecting business property
Animals used for pest control in a business setting

In such instances, regular costs may be considered ordinary business expenses. Documentation and legitimate business purpose are essential.

3) Foster Animals Linked to Charitable Deductions

Taxpayers fostering animals for eligible organizations can deduct certain unreimbursed expenses as charitable contributions, with strict conditions and records.

The Taxpayer Takeaway

While the lawsuit strikes a chord—pets are family for many—tax law is driven by definitions, not emotions. For now, taxpayers should remember:

You cannot claim a pet as a dependent on your federal return.
Routine pet expenses for household pets aren’t deductible.
Certain animal expenses may be deductible—for service animals, specific business uses, and some foster-related charitable expenses.

Reynolds’ case is intriguing because it casts light on modern households’ reliance on pets, both emotionally and financially, and the distinct separation in tax policy between “family” and “property.”

This is a reminder for taxpayers: always verify what the IRS acknowledges as deductible.

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