Filing Fido as a Dependent? Tax Case Challenges IRS Norms
If you've ever scrutinized your dog's vet bills, grooming expenses, and specialty food receipts, thinking, “This little furball is definitely my dependent,” you're not alone. In fact, one New York attorney is challenging this notion in a groundbreaking tax dispute.
In December 2025, attorney Amanda Reynolds boldly filed a lawsuit against the IRS, petitioning the court to recognize her eight-year-old golden retriever, Finnegan, as a legal dependent for tax purposes.
This quirky case might seem surreal at first glance, but it highlights a common taxpayer query: Are any pet-related expenses deductible? And if not, what’s the rationale?
Here’s a breakdown of the lawsuit, the constraints of current tax law, and the few instances where the IRS does offer tax benefits for animals.
Legal Grounds: Arguing for a Canine Dependent
Reynolds contends that Finnegan meets the IRS dependency criteria because he:
resides with her full-time,
has zero income, and
receives more than half of his support from her, including over $5,000 annually in expenses for essentials like food, medical care, and daycare.
A national news report features a statement from Reynolds: “For all intents and purposes, Finnegan is like a daughter and unquestionably a ‘dependent,’” reinforcing her claim.
Reynolds also raises constitutional arguments, asserting that current IRS regulations discriminate against dependents based on “species” (an Equal Protection clause issue) and that ignoring tax recognition amounts to an unconstitutional “taking” (a Fifth Amendment issue).
Status of the Case
Positioned in the U.S. District Court for the Eastern District of New York, the case is presently paused. A federal magistrate judge approved a motion to stay discovery while the IRS prepares to file a motion to dismiss.
The court's written order mentions that the suit proposes a “novel but urgent question” regarding the classification of pets as “dependents” under tax code. However, the judge hints at significant obstacles, observing the government's claim that the lawsuit appears “unmeritorious on its face” and is unlikely to survive dismissal.
In summary: the case is genuine and gaining attention, but the court remains skeptical about its future.
Why Pets Do Not Qualify as Dependents by the IRS
The crux of the lawsuit’s problem lies in tax law defining dependents as “individuals.”
According to Internal Revenue Code Section 152, a dependent must be a “qualifying child” or “qualifying relative,” with explicit use of the word “individual” traditionally interpreted as a human being.
Consequently, IRS forms and policies do not accommodate listing a pet as a dependent. Dependents necessitate Social Security numbers or taxpayer identification numbers, and the associated benefits—either credits or deductions—cater to household relationships involving humans.
While Reynolds argues that Finnegan satisfies the practical dependency test (no income, full-time residence, financial support), the tax code does not account for animals as “individual” dependents.
Available Animal-Related Tax Benefits
Although you generally cannot deduct standard pet expenses, there are defined exceptions. This section provides practical tax guidance your readers will value.
1) Service Animals as Medical Expense Deductions
When an animal is a trained service animal that assists with disabilities, specific costs may be deductible as medical expenses upon itemizing deductions.
The IRS outlines that medical expenses become deductible if itemized and beyond the applicable AGI threshold. Expenses tied to obtaining, training, and maintaining a service animal qualify as medical expenses when directly aligned with healthcare.
Note for readers: emotional support animals are usually not classified as service animals within federal guidelines. Service animals undergo specific training to perform disability-related tasks.
2) Deductibility of Business Animals
Certain animals participate in a legitimate trade or business—consider:
a guard dog used for business property protection, or
animals engaging in pest control within a business environment.
In such instances, ongoing expenses may qualify as ordinary and necessary business expenses. (Detailed documentation and genuine business purpose are imperative.) Your source document notes this as a rare category where the IRS gives tax considerations to animal-related costs.
3) Foster Animals in Connection with Charitable Deductions
Individuals fostering animals for designated organizations might be able to claim specific unreimbursed expenses as charitable contributions—under strict rules and with meticulous records.
Bottom Line for Tax Filers
This lawsuit resonates with many: pets serve as family for millions, and the costs can be substantial. However, tax law follows concrete statutory definitions—not emotions.
Currently:
You cannot claim a pet as a dependent on your federal tax return.
Typical pet expenses (e.g., food, grooming, regular vet care for household pets) are largely personal and non-deductible.
Certain animal expenses are deductible under specific scenarios—namely, for service animals, some business animals, or foster-related charity expenses.
The Reynolds case could become noteworthy—not because experts anticipate the IRS will issue dependent IDs for pets but because it underscores how many families financially and emotionally rely on their pets and how tax policies still distinctly separate “family” from “property.”
Above all, remember: always verify what the IRS officially recognizes before assuming something should be deductible.
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