Is the cost of a service dog deductible

[roger-vw]

I am buying a puppy that will be a service dog. Is that cost tax deductible?

[JohnW15]

Yes, these costs can be deductible if you’re visually impaired or hearing disabled, or you have other physical disabilities, and the dog will assist you with these issues.  The costs are claimed as a Medical Expense when you itemize deductions on Schedule A.

See the following excerpt from “Guide Dog or Other Service Animal” on page 8 of IRS Publication 502, Medical and Dental Expenses:

“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.”