Attorney Challenges IRS: Dog as Dependent
If you've ever scrutinized your pet's annual expenses—including veterinary bills, grooming sessions, daycare tuition, and costly specialty foods—and thought to yourself, “This little one is absolutely my dependent,” you're not alone. Remarkably, one lawyer is presenting this argument in federal court.
In December 2025, New York attorney Amanda Reynolds initiated a lawsuit against the IRS, petitioning for her golden retriever, Finnegan, to be acknowledged as a dependent for federal tax purposes.
The case is unconventional, nearly surreal, yet it touches on a genuine query many taxpayers ponder annually: Can pet expenses be tax-deductible? If not, why?
This article explores the developments in the case, clarifies the tax laws concerning dependents, and highlights the rare circumstances where the IRS might allow animal-related tax benefits.
The Lawsuit: “My Dog Fulfills the Criteria”
Reynolds claims in her lawsuit that Finnegan satisfies the IRS's dependent criteria by:
Living with her full time,
Having no income, and
Being more than 50% financially supported by her (she reports spending over $5,000 annually on necessities like food, medical care, and daycare).
A national news report capturing the filing notes a quote from Reynolds that states, “Finnegan is akin to a daughter and is certainly a ‘dependent,’” in her lawsuit.
Reynolds also brings constitutional arguments, asserting that current policies unfairly discriminate among dependents based on “species” (an Equal Protection claim) and that failing to recognize pets as dependents represents an unconstitutional “taking” (a Fifth Amendment claim).
Current Status of the Case
This matter is being heard in the U.S. District Court for the Eastern District of New York, and for now, it is predominantly on hold.
A federal magistrate judge has granted a motion to stay discovery (pausing the evidence collection process) while the IRS files a motion to dismiss.
According to the court’s written order, the judge describes the lawsuit as addressing a “novel but urgent question” regarding whether domestic pets should be considered “dependents” under federal tax law. However, the ruling also indicates significant challenges ahead, commenting that the government has shown the claims seem “unmeritorious on their face” and potentially unable to withstand a motion to dismiss.
In essence, while this lawsuit is genuine and gaining attention, the court remains openly doubtful about its success prospects.
Why Pets Don't Qualify as Dependents Under Tax Law
The core legal obstacle is that tax laws define dependents as “individuals.”
Under Internal Revenue Code Section 152, a dependent is a “qualifying child” or “qualifying relative,” with the statute frequently using the term “individual” in a manner traditionally indicating a human being.
This explains why IRS forms and guidelines lack provisions for pets as dependents. Dependents are meant to be individuals with Social Security numbers or other taxpayer identification numbers, and the associated benefits—such as credits and deductions—are framed within the context of human familial and household connections.
So, while Reynolds argues that Finnegan satisfies the functional dependency criteria (no income, full-time residence with her, supported by her), the federal tax code isn't designed to recognize animals as dependent “individuals.”
What Animal-Related Tax Benefits Exist?
While most pet expenses cannot be deducted, there are significant exceptions. This section provides practical tax guidance of particular interest to readers.
1) Service animals may qualify as medical deductions
If an animal is a trained service animal providing assistance linked to a disability, certain costs may be categorized as medical expenses when itemizing deductions.
The IRS states that medical expenses could be deductible if itemized and if they surpass the relevant AGI threshold. In such cases, costs linked to acquiring, training, and maintaining a service animal might qualify as medical expenses due to their direct association with medical care.
Reader's Caution: Emotional support animals generally do not qualify as service animals under federal law; service animals require task-specific training related to a disability.
2) Business animals may be deductible as business expenses
In certain situations, an animal might be intrinsic to a legitimate business—consider:
A guard dog for safeguarding business premises, or
Animals providing pest control in a commercial environment.
In these scenarios, ongoing expenses might be deemed ordinary and necessary business costs. (Proper documentation and a genuine business purpose are vital.)
Reliable sources note these as among the limited categories where the IRS acknowledges tax breaks related to animals.
3) Foster animals may allow for charitable deductions
Taxpayers fostering animals for recognized organizations may deduct certain unreimbursed costs as charitable donations, subject to stringent regulations and documentation.
The Bottom Line for Filers
This lawsuit unquestionably resonates emotionally: pets are family members to countless Americans, incurring significant expenses. Yet, tax regulations aren't driven by sentiment; they revolve around statutory definitions.
Currently:
You can't claim a pet as a dependent on your federal taxes.
Regular pet costs (such as food, grooming, and veterinary care) are mainly personal and not deductible.
Certain animal-related costs might be deductible under limited conditions—specifically, those related to service animals, some business animals, and occasionally, charitable expenses for fostering.
The Reynolds case is worth monitoring—not because tax experts foresee the IRS issuing dependent ID numbers for pets—but because it highlights the significant emotional and financial roles pets have in homes today and the distinct separation in tax policies between “family” and “property.”
Above all, it serves as an essential reminder: before assuming something is deductible, verify if it aligns with IRS-recognized criteria and understand the exceptions.
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