What IRS publication addresses the expenses of an emotional support animal?

[tinyhalo33]

What IRS publication addresses the expenses of an emotional support animal? The currently posted answer has a broken link and incorrect IRS publication number...

[macuser_22]

IRS Pub 502 page 8

https://www.irs.gov/publications/p502/ar02.html

[SusanY]

NONE.  Page 8 of publication 502 refers to SERVICE animals, and that is NOT the same as an emotional support animal.  At all. 

For a dog (and it must be a dog or miniature horse) to be considered a service animal it must perform a task for its owner.  While there are a few legitimate service dogs for mental illnesses and disabilities "emotional support" isn't a task.  

Emotional support animals are a grey area.   The owner must have a medical diagnosis and that medical condition must be "treated" by the animal. Expenses must be expenses that the taxpayer wouldn't have otherwise incurred if not for the need for the animal to treat the medical condition.   (This likely means if you "convert" a pet to an emotional support animal that the IRS may deny your claim.). 

This deduction is case by case with some being held up in audit and others being thrown out - be careful with this deduction as a support animal and a service dog are not one in the same in the eyes of the law, or the IRS.