Can You Really Claim Your Pet as a Dependent?

For those who have pondered their pet’s annual vet bills, grooming expenses, and specialty food costs, the thought, "This pet is practically a dependent," might seem familiar. Indeed, an attorney is attempting precisely such a claim in federal court.

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

This case, though extraordinary and somewhat surreal, triggers a genuine question many taxpayers ponder annually: Are any pet-related expenses deductible, and if they aren't, why not?

Below, we delve into the specifics of this case, current tax laws, and instances where the IRS permits animal-related tax deductions.

The Lawsuit: “My Dog Meets the Requirements”

In her legal filing, Reynolds asserts that Finnegan fulfills IRS dependency criteria because:

he resides with her full-time,
he generates no income, and
she provides more than half of his financial support (exceeding $5,000 annually for food, healthcare, and daycare).

The national news coverage reflects Reynolds' argument: "For all intents and purposes, Finnegan is like a daughter and definitively a ‘dependent,’” she states in her complaint.

Reynolds is also presenting constitutional claims, arguing that current guidelines unjustly discriminate against dependents based on "species" (an Equal Protection argument) and that nondeduction constitutes an unlawful "taking" (a Fifth Amendment concern).

Current Case Status

The case is pending in the U.S. District Court for the Eastern District of New York, with proceedings currently on hold.

A federal magistrate granted a motion to stay discovery (pausing evidence exchange) while the IRS prepares a dismissal motion.

The court’s order describes the lawsuit as posing a “novel but pressing question” regarding pet dependency status under tax law. However, the court also highlights substantial hurdles ahead, noting the claims appear “unmeritorious on their face” and unlikely to withstand a dismissal motion.

Thus, while the lawsuit is genuine and garnering attention, the court remains doubtful about its success.

Why Pets Don’t Qualify as Dependents

The lawsuit’s fundamental challenge is that tax laws define dependents as “individuals.” Under Internal Revenue Code Section 152, a dependent must be a “qualifying child” or “qualifying relative.” The statute consistently uses the term “individual” to imply human beings.

The IRS forms don't accommodate listing pets as dependents. Eligible dependents possess Social Security or taxpayer identification numbers; tax credits and deductions center around human family relationships.

Although Reynolds argues Finnegan satisfies the functional dependency criteria (income-less, cohabitation, support), the federal tax code lacks provisions to classify animals as dependent “individuals.”

Existing Tax Benefits for Animal Owners

Despite the general non-deductibility of customary pet costs, certain exceptions exist. This section provides valuable tax advice for readers.

1) Service Animals as Medical Deductions

Trained service animals assisting disabilities may have incurred costs considered medical expenses for itemized deductions.

According to the IRS, medical expenses exceeding the AGI threshold can be deductible. Expenses linked to acquiring, training, and maintaining service animals, directly associated with medical care, qualify under this criterion.

Note for readers: Emotional support animals typically don’t qualify as service animals federally; service animals must perform tasks related to disabilities.

2) Business-Related Animal Expenses

In some cases, animals are integral to a legitimate business—examples include:

a guard dog for business property security, or
animals for pest control.

In these instances, recurring costs may be ordinary and necessary business expenses. (Adequate documentation is crucial.)

These scenarios are among the few where the IRS permits tax benefits concerning animals.

3) Foster Animals and Charitable Deductions

Taxpayers fostering animals for qualified organizations may deduct some unreimbursed expenses as charitable contributions—with strict adherence to rules and records.

Key Takeaway for Taxpayers

This lawsuit resonates emotionally: pets are indeed family for many, with tangible expenses. Yet, tax law prioritizes statutory definitions over emotions.

Current facts include:

Pets cannot be claimed as dependents on federal returns.
Routine pet expenses (food, grooming, veterinary care) are largely personal and non-deductible.
Animal-related expenses may be deductible under specific circumstances—service animals, business-related animals, and sometimes, fostering charitable deductions.

Regarding the Reynolds case, it’s an intriguing watch—not because we anticipate the IRS issuing dependent IDs for pets, but because it highlights the emotional and fiscal reliance many households place on pets, and underscores the stark distinction between “family” and “property” in tax policy.

Ultimately, always confirm with the IRS guidelines to ensure proper deductions.

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