An emotional support animal expenses are not deductible as a medical expense.
Go to this IRS Publication 502 for medical expenses - https://www.irs.gov/pub/irs-pdf/p502.pdf
Guide Dog or Other Service Animal
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.
