You probably can't.
You can deduct a service animal. A service animal is specifically trained to perform one or more assistive tasks that supports the medical needs of the owner. If you have a service animal, you can deduct certain costs as outlined above.
Generally, an emotional support animal is different from a service animal in that an emotional support animal provides support through its own natural behaviors, and is not trained to perform any specific type of medical assistance. Emotional support animals are not deductible medical expenses under current law.
