We feed them, give them shelter, buy them toys, take them for medical care to keep them in the best of health, and even cover daycare costs when necessary. Lacking independent income, they remain totally dependent on us and thus can be claimed for tax benefits. All these things apply to the children of taxpayers, but pets require the same sort of attention and can garner sizable annual expenses. Why can’t a non-human dependent be claimed as a tax deduction?
That’s the question asked by Amanda Reynolds, who filed a lawsuit in the Eastern District of New York in June of 2025 against the Internal Revenue Service (IRS), seeking to have her golden retriever Finnegan Mary Reynolds (Finnegan) qualify for a tax break under Section 152 of the Internal Revenue Code. Reynolds, an attorney representing herself, claims that her inability to claim her furbaby as a dependent is a violation of her Fifth Amendment and Fourteenth Amendment rights. However, the ruling by a federal judge may put an end to Reynolds’ canine quest.
United States Magistrate Judge James Wicks expressed skepticism about Reynolds’ suit being capable of fetching the results she wants via his granting of a motion to stay discovery in December. Anticipating a motion to dismiss, Judge Wicks expressed doubt that Reynolds’s equal protection and just compensation claims carry the required merit to continue. He also questioned certain procedural issues, such as a lack of proper service to the defendant. While pet owners would love to see tax law changed to include their furry family members, the case promises to be no walk in the (dog) park.
A Quibble About Kibble
It’s estimated that more than two-thirds of U.S. households have at least one pet. Dogs and cats are by far the most popular companions, with fish a distant third. Owning a pet can be costly, with annual medical expenses for dogs averaging over $500. There are also daily living expenses to consider, such as food, training equipment, and even doggy daycare.
For most tax purposes, pet owners are out of luck when it comes to getting a break from the IRS. Some allowances are made for service animals, like guard dogs and emotional support animals. Otherwise, tax advantages for one’s pup or kitty are few and far between.
Citing Finnegan’s complete and utter dependence on her for all necessities, Reynolds argues in her suit that there’s no difference between her dog and a companion animal. She takes it one step further and identifies Finnegan’s needs as similar to those of a human child. This, her suit states, should make Reynolds able to claim Finnegan as a non-human dependent and take advantage of deductions and allowances under IRC Section 152, such as the Child Tax Credit, the Dependent Care Credit, and the Earned Income Tax Credit. Given that she estimates spending over $5,000 per year on Finnegan, Reynolds figures her complaint calling for the amendment of Section 152 to include dogs has the necessary bite.
That Dog Won’t Hunt (Probably)
As indicated by Judge Wicks’s granting of the motion to stay, getting approval to have Finnegan eligible for tax relief will be more challenging than winning the Masters Agility Championship at the Westminster Kennel Club. Since Reynolds hasn’t previously tried to claim Finnegan as a dependent, there are concerns over her lack of standing. Just paying taxes does not qualify as a taking under the Fifth Amendment. Judge Wicks also questioned whether Reynolds improperly served the IRS with the complaint by not following the required procedures to serve a government agency.
Judge Wicks also considered Reynolds' claims of constitutional violations to be dubious at best, with the Fourteenth Amendment not applicable to government agencies and the Fifth Amendment unlikely to succeed on its merits. IRC Section 152 offers detailed definitions of both qualified children and qualified relatives, neither of which makes allowances for dogs, cats, ferrets, or any other type of pet. Dogs may indeed be our best friends, but the attempt to make their expenses deductible is likely to remain an itch waiting to be scratched.
Related Resources
- Who Qualifies for Tax Exemptions? (FindLaw’s Individual Income Tax Laws)
- Can You Sue Government Officials? (FindLaw’s Law and Daily Life)
- Dog Laws: Ownership, Adoptions, Attacks, and More (FindLaw’s Accident and Injury Law)
