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January 8, 2026

Attorney Challenges IRS: Pet as Tax Dependent?

If the expenses of owning a pet, from vet visits to special diets, ever made you think, “Surely my pet qualifies as a dependent,” you’re in good company. In fact, a bold attorney is putting this to the test in a federal lawsuit against the IRS.

In December 2025, a New York attorney named Amanda Reynolds is breaking new ground by suing the IRS, asking the court to recognize her golden retriever, Finnegan, as a tax-dependent.

This unusual case draws attention to a recurring question among pet owners: Why aren't pet expenses tax-deductible, and are there any exceptions?

Here's what you need to know about this case, the current state of tax laws, and situations where animal-related tax benefits are possible.

The Lawsuit: “My Dog Meets the Dependent Criteria”

Reynolds argues that Finnegan qualifies as a dependent because:

he resides with her full time,
has no personal income, and
she shoulders over half of his support costs, totaling more than $5,000 annually for essentials like his medical care and food.

As noted in a news report, Reynolds insists, “Finnegan is essentially like a daughter, a ‘dependent’ in every meaningful way.”

Furthermore, she compares current IRS rules to discrimination by species and argues that failing to recognize pets as dependents is an unfair "taking."

Current Status of the Case

The lawsuit, filed in the U.S. District Court for the Eastern District of New York, is in a precarious phase.

A federal magistrate judge has paused discovery while the IRS readies a dismissal motion. In a court order, the lawsuit is labeled “novel but pressing”. However, the judge also notes that the claims lack merit.

In essence, while the case is genuine and noteworthy, it faces significant skepticism regarding its success.

Why Pets Aren’t Dependents According to Tax Code

The fundamental issue for Reynolds is that tax law defines dependents as “individuals.”

Under Internal Revenue Code Section 152, a dependent must be a “qualifying child” or “qualifying relative,” commonly interpreted as a human.

Thus, the IRS does not have provisions for listing pets as dependents since such forms require a Social Security or taxpayer number, criteria only applicable to humans.

Reynolds' functional argument fails to align with the statutory framework which does not accommodate pets as dependent “individuals.”

Existing Tax Breaks for Animal Expenses

Standard pet expenses aren’t deductible, but here are exceptions where deductions apply:

1) Medical Expense Deductions for Service Animals

For trained service animals assisting with a disability, their costs are deductible as medical expenses, subject to specific itemization conditions.

The IRS guidelines outline when these may be deductible, important for those with service animals.

2) Business Use of Animals

Animals used in business, such as guard dogs or pest control, have costs that may be considered ordinary and necessary business expenses, provided proper records are maintained.

3) Charitable Contributions For Fostering

Fostering animals through qualified organizations can also yield deductions, subject to strict documentation.

Takeaway for Taxpayers

This case strikes a chord: pets are family for many, but tax law is rooted in legislation, not sentiment.

Pets aren’t dependents on tax returns
Common pet costs aren’t deductible
Some expenses are deductible for service, business, or foster animals.

While unforeseen, the Reynolds case underscores the interaction of modern pet reliance and traditional tax boundaries.

A lesson to mind: always confirm deductions with IRS guidelines before assuming eligibility.

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