It is possible, on a case by case basis. Service dogs and support animals are not one in the same. Service dogs have a clear allowance. Emotional support animals are less clear but the above explanation is spot on. It really is on a case by case basis. Some deductions for this have been allowed while others have not. One thing I've seen somewhat frequently, though not 100%, consistently, is that "converting" a pet to a support animal makes the deduction harder than when the animal is acquired for purpose of providing the support.
