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January 8, 2026

Can You Claim Your Pet as a Dependent? A Legal Battle with the IRS

If the financial burden of taking care of a pet has ever made you think, “This furry friend is basically my dependent,” you’re not alone. A New York attorney is taking this notion to an unprecedented level by arguing the case in federal court.

In December 2025, attorney Amanda Reynolds filed a lawsuit against the IRS, striving for legal recognition of her eight-year-old golden retriever, Finnegan, as a dependent for tax purposes.

This unique, somewhat quirky case highlights a pressing question taxpayers ponder annually: Can any pet expenses be deducted? If not, why?

Here's a breakdown of this case, existing tax laws, and when the IRS might grant tax-related benefits for pet expenses.

The Case: “Qualifying as a Dependent”

Reynolds’s argument revolves around the idea that Finnegan satisfies the IRS’s dependent criteria because he:

lives with her full-time,
has no income, and
is supported primarily by her (with expenses surpassing $5,000 annually, covering food, medical care, and more).

According to a national news report, Reynolds claims in her lawsuit that, “For all intents and purposes, Finnegan is like a daughter and is indeed a ‘dependent,’” warranting tax recognition.

Constitutional arguments accompany her case, suggesting current tax rules unjustly differentiate among dependents based on “species” (an Equal Protection claim) and that non-recognition constitutes an unfair “taking” (Fifth Amendment claim).

Current Status of the Case

The lawsuit is being considered in the U.S. District Court for the Eastern District of New York, though it is on hold temporarily.

A federal magistrate judge has issued a motion to pause discovery while awaiting an IRS motion to dismiss the case.

In a written order from the court, this lawsuit is described as posing a “novel but urgent question” about tax dependents, though considerable challenges are acknowledged. The judge remarks that the IRS indicates the claims appear “unmeritorious” and may not withstand a dismissal motion.

While the lawsuit is active and gaining attention, judicial skepticism remains about its success.

Pets and Federal Tax Law

The primary issue for Reynolds’s case under current tax law is that dependents must be “individuals.”

According to Internal Revenue Code Section 152, dependents are “qualifying children” or “qualifying relatives,” but the law consistently uses “individual” in a manner understood to mean human beings.

The IRS does not support listing pets as dependents on tax forms, as dependents are typically assigned Social Security or taxpayer identification numbers. Deductions and credits hinge on family and household ties among humans, not pets.

While Reynolds argues Finnegan passes the economic dependency test, the tax code does not treat animals as dependent “individuals.”

Available Tax Benefits for Animals

Although typical pet expenses are non-deductible, some exceptions exist. This section can be invaluable to readers seeking practical tax advice.

1) Medical Deductions for Service Animals

Service animals trained to assist individuals with disabilities can result in deductible medical expenses when itemized.

The IRS outlines that if itemized, medical expenses exceeding the AGI threshold may include service animal costs related to their care and training.

Noteworthy for readers: emotional support animals do not qualify under federal rules, as service animals must be specifically trained for a disability.

2) Business Expense Deductibility for Certain Animals

Animals partaking in legitimate businesses may have deductible expenses, such as:

a guard dog safeguarding business premises, or
animals serving in pest control roles within a business setting.

These costs can be considered ordinary and necessary business expenses, provided they are documented and serve a genuine business purpose.

3) Charitable Deductions Linked to Foster Animals

For individuals fostering animals for eligible organizations, some unreimbursed expenses might be deductible as charitable contributions, subject to stringent documentation requirements.

Conclusion for Tax Filers

While Reynolds’s lawsuit resonates emotionally—given pets are family to many—the tax code relies on statutory definitions, not emotions.

In summary:

Pets cannot be claimed as dependents on federal taxes.
Regular pet costs such as food, grooming, and vet care are personal and non-deductible.
Animal-related tax breaks may apply in specific cases, like service animals, certain business animals, and foster-related expenditures.

As the Reynolds case continues, it underscores the growing emotional and financial reliance on pets and the current limitations in tax policy distinguishing “family” from “property.”

This case serves as a reminder: confirm with the IRS which deductions are permissible before assuming a tax claim.

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