@DoninGA wrote:
IRS Publication 502, Medical and Dental Expenses, page 8 - https://www.irs.gov/pub/irs-pdf/p502.pdf#page=8
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.
Taxpayer is asking about providing therapy services to others. Providing services to others is never a deductible medical expense, even if the expense is otherwise clearly allowable, because you can only deduct medical expenses you pay for yourself, your spouse, and your dependents.
Providing services to others might be a charitable expense.
