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
See IRS Publication 502 Medical and
Dental
Expenses page 8 - https://www.irs.gov/pub/irs-pdf/p502.pdf#page=8
