A service animal is deductible. A service animal is an animal that is trained to perform a specific task to assist with health issues. It could be a seeing eye dog, or an animal that can sense an oncoming seizure -- lots of types of service animals, but the key is that it must be specifically trained to provide a service. If an animal provides emotional comfort due to its natural behaviors but has not been trained to perform a specific assistive task, any costs are not deductible.
