Challenging the Tax Code: Can Pets Be Dependents?

If you’ve ever tallied up annual vet bills, grooming costs, and specialty food expenses for your beloved pet and thought, “This furry friend is basically a family member,” you’re in good company. Remarkably, a New York attorney is bringing that sentiment to a federal courtroom.

In December 2025, attorney Amanda Reynolds undertook the unconventional step of suing the IRS, striving to have her eight-year-old golden retriever, Finnegan, recognized as a legal dependent for tax purposes. This peculiar legal challenge underscores a question resonating with many pet owners: Are pet-related expenses deductible? And if not, why?

Here is an overview of this unusual case, an explanation of what tax law stipulates, and a look at the specific situations where the IRS does permit tax benefits concerning animals.

The Lawsuit: "Why My Dog Should Count as a Dependent"

In the legal filing, Reynolds contends that Finnegan meets the IRS’s criteria for a dependent because:

He resides with her full time,
He lacks income, and
She shoulders more than half of his support, reportedly surpassing $5,000 annually on needs like food, healthcare, and pet daycare.

A report from national news portrays Reynolds asserting, "For all intents and purposes, Finnegan is akin to a daughter, truly a ‘dependent’,” as captured in her legal statement.

Reynolds furthers her argument with constitutional mentions, claiming that existing laws unjustly discriminate based on "species" (an Equal Protection argument) and that ignoring tax recognition amounts to an unjust "taking" (a Fifth Amendment concern).

Current Status of the Case

This legal proceeding is in the U.S. District Court for the Eastern District of New York, presently stalled by a stay in the discovery phase, allowing the IRS to file for dismissal. According to the court's written order, the issue it raises is both "novel and urgent," questioning if domestic animals should be defined as "dependents" under tax regulations. However, the order also anticipates significant obstacles, mentioning the claims appear "unmeritorious on their face" and are likely to fail a dismissal attempt.

In essence, the lawsuit is valid and active, drawing significant attention, yet its success seems improbable according to current judicial perspectives.

Why Pets Aren't Dependents According to Federal Tax Law

The primary challenge for the suit: tax law classifies dependents as "individuals."

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As per Internal Revenue Code Section 152, a dependent qualifies as a “child” or “relative,” though the statute consistently references the word "individual," typically implying a human being.

Thus, the IRS forms and procedures lack any option to list pets as dependents; dependents require Social Security or Tax Identification numbers, and the associated benefits—credits and deductions—are structured for human family connections.

While Reynolds champions that Finnegan meets the practical dependency conditions (lacks income, cohabitates, is supported), the federal tax code doesn’t categorize animals as "individuals."

Existing Tax Benefits for Animal Expenses

Though you usually can’t deduct general pet costs, there are key exceptions. This portion is crucial since it provides practical tax insights.

1) Service Animal-Related Deductions

Costs associated with a trained service animal assisting with disabilities may be deductible medical expenses if itemizing and transcending the AGI threshold. These include expenses for acquiring and maintaining a service animal relevant to healthcare. The IRS specifies conditions emphasizing that emotional support animals usually aren’t considered service animals; service animals must perform tasks linked to a disability.

2) Business-Related Animal Costs

In specific contexts, animals are integral to a trade or business, like:

Guard dogs safeguarding business premises, or
Animals assisting in pest control within business settings.

Here, certain ongoing costs might qualify as ordinary business expenses. (Adequate documentation and a genuine business need are crucial.)

3) Charitable Deductions Tied to Fostering

Taxpayers fostering animals for qualified organizations might deduct specific unreimbursed costs as charitable contributions—subject to restrictive guidelines and documentation.

Key Implications for Taxpayers

This legal action echoes an emotionally relatable narrative: pets constitute family for numerous Americans, with real costs involved. However, tax law depends on statutory definitions, not emotions.

Currently:

Your pet cannot be claimed as a dependent on federal tax filings.
General pet expenses (food, grooming, vet care for ordinary household animals) are chiefly personal and non-deductible.
Some animal-related expenditures are tax-deductible in rare cases—particularly service animals, certain business animals, and foster-related charitable costs.

As for Reynolds' case, it holds interest—not due to expectations of IRS shifts towards dependent IDs for pets—but because it emphasizes how deeply pets weave into our emotional and financial lives, amidst a tax code differentiating "family" from "property."

Let this serve as a reminder: before assuming deduction possibilities, ensure verification with established IRS guidelines on recognized and excluded deductions.

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