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Someone Is Suing the IRS to Claim Their Dog as a Dependent (and the Case Is Real)
If you’ve ever looked at your pet’s annual vet bills, grooming costs, daycare fees, and specialty food receipts and thought, “This creature is absolutely my dependent,” you’re not alone. In fact, one attorney is trying to make that argument in federal court.
In December 2025, New York attorney Amanda Reynolds filed a lawsuit against the IRS, asking the court to recognize her eight-year-old golden retriever, Finnegan, as a legal dependent for federal tax purposes.
The case is unusual, borderline surreal, frankly, but it taps into a very real question many taxpayers ask every year: Are any pet expenses deductible? And if not, why?
Here’s what’s happening in the case, what the tax law actually says, and the limited situations where the IRS does allow tax benefits related to animals.
The Lawsuit: “My Dog Meets the Requirements”
In her complaint, Reynolds argues that Finnegan meets the IRS criteria for a dependent because:
he lives with her full time,
he has no income, and
she provides more than half of his support (including expenses she says exceed $5,000 annually for things like food, medical care, and daycare).
A national news report summarizing the filing includes a direct line from Reynolds arguing, “For all intents and purposes, Finnegan is like a daughter, and is definitely a ‘dependent,’” in the complaint.
She’s also making constitutional arguments, claiming the current rules unfairly treat similarly supported dependents differently based on “species” (an Equal Protection argument) and that the lack of tax recognition amounts to an improper “taking” (a Fifth Amendment argument).
Where the Case Stands Now
The case is in the U.S. District Court for the Eastern District of New York, and at least for the moment, it’s largely on pause.
A federal magistrate judge granted a motion to stay discovery (meaning the evidence-exchange stage is paused) while the IRS prepares a motion to dismiss.
In the court’s written order, the judge describes the lawsuit as raising a “novel but urgent question” about whether domestic companion animals should count as “dependents” under the tax code. But the same order also signals steep hurdles ahead. The judge notes the government has shown the claims appear “unmeritorious on their face” and unlikely to survive a motion to dismiss.
In short: the lawsuit is real, it’s active, and it’s getting attention, but the court is openly skeptical that it can succeed.
Why Pets Aren’t Dependents Under Federal Tax Law
Here’s the core problem for the lawsuit: the tax law defines dependents as “individuals.”
Under Internal Revenue Code Section 152, a dependent is a “qualifying child” or a “qualifying relative,” but the statute repeatedly uses the term “individual” in a way that has historically meant a human being.
That’s why the IRS forms and rules don’t even provide a mechanism to list a pet as a dependent. Dependents are people with Social Security numbers or other taxpayer identification numbers, and the benefits connected to dependents – both credits and deductions – are written around human family and household relationships.
So while Reynolds is arguing that Finnegan meets the functional dependency test (no income, lives with her, supported by her), the federal tax code isn’t built to treat animals as dependent “individuals.”
What Tax Benefits Do Exist for Animals?
Even though you generally cannot deduct routine pet expenses, there are important exceptions. Your readers will appreciate this part, because it’s where practical tax guidance lives.
1) Service animals may qualify as medical deductions
If an animal is a trained service animal that assists with a disability, certain costs can be treated as medical expenses when you itemize deductions.
The IRS explains that medical expenses may be deductible if you itemize and exceed the applicable AGI threshold. In this framework, costs related to acquiring, training, and maintaining a service animal can qualify as medical expenses when they are directly connected to medical care.
Important nuance for readers: emotional support animals generally do not qualify as service animals under federal rules; service animals are specifically trained to perform tasks related to a disability.
2) Business animals may be deductible as business expenses
In some circumstances, an animal can be part of a legitimate trade or business—think:
a guard dog used to protect a business property, or
animals used for pest control in a business setting.
In those cases, certain ongoing costs may be ordinary and necessary business expenses. (Documentation and a real business purpose are critical.)
Your source doc also flags this as one of the narrow categories where the IRS allows tax breaks related to animals.
Dog as a Dependent
3) Foster animals can sometimes tie into charitable deductions
Some taxpayers who foster animals for qualified organizations may be able to deduct certain unreimbursed expenses as charitable contributions—again, with strict rules and records.
The Bottom Line for Taxpayers
This lawsuit has an undeniably relatable emotional core: pets are family for millions of Americans, and the costs are very real. But tax law is not built around emotion—it’s built around statutory definitions.
For now:
You cannot claim a dog or cat as a dependent on your federal return.
Routine pet expenses (food, grooming, vet care for a typical household pet) are generally personal and not deductible.
Some animal-related costs may be deductible in narrow circumstances—service animals, certain business animals, and, in some cases, foster-related charitable expenses.
As for the Reynolds case, it’s one to watch—not because most experts expect the IRS to start issuing dependent ID numbers for golden retrievers, but because it spotlights how many households now depend on pets emotionally and financially, and how sharply tax policy still separates “family” from “property.”
And, if nothing else, it’s a useful reminder: before you assume something should be deductible, it’s worth checking what the IRS actually recognizes and what it doesn’t.
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