Can I deduct my dog?

[iamtestpass_abte]

What if it is my guide dog?

[CathiM · Accepted solution]

Yes, if your dog is a recognized service or guide dog and assists you because of a physical disability (not an emotional disability).  Keep in mind though, that it is deductible as a medical expense on Schedule A.  Only your medical expenses that total more than 7.5% of your AGI are deductible.  Also, you have to itemize instead of taking the standard deduction in order to use the expenses.

The IRS tells us in Publication 502 page 8:

"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."

Click on this link to view the entire Publication 502 Medical and Dental Expenses: https://www.irs.gov/pub/irs-pdf/p502.pdf

[Edited 01/18/18 | 4:16 pm PST]

[Opus 17]

"Emotional support" animals are probably not deductible, even if prescribed by a doctor, although this is a complex area.  An animal that does not perform a service to assist you with a disability is just a pet, and not deductible.