Yes, these costs can be deductible if you’re visually
impaired or hearing disabled, or you have other physical disabilities, and the
dog will assist you with these issues. The
costs are claimed as a Medical Expense when you itemize deductions on Schedule
A.
See the following excerpt from “Guide Dog or Other Service
Animal” on page 8 of IRS
Publication 502, Medical and Dental Expenses:
“You can include in
medical expenses the costs of buying, training, and maintaining a guide dog or
other service animal to assist a visually impaired or hearing disabled person, or
a person with other physical disabilities. In general, this includes any costs, such as
food, grooming, and veterinary care, incurred in maintaining the health and
vitality of the service animal so that it may perform its duties.”
