You may deduct the costs of owning and operating your search and rescue dog as charitable donations on your return, including the vet bills if he is injured

Expenses that are incurred only because you and your dog are part of a search and rescue team may be deductible. Using that as a guideline, examples of items that may be deductible are:

• Handler uniforms, safety vests and other required equipment
• Registration fees for training seminars
• Special vaccinations for you or your dog
• Mileage/travel expenses to team meetings/training sessions/searches
• Fees/licenses specific to accreditation of the dog and/or handler

Be sure to keep good records.  The IRS will want to see proof that you incurred these expenses and paid them yourself (any reimbursements must be deducted from your costs).