Can You Claim Pet Expenses on Taxes?

While the costs of a family pet are considered personal expenses, federal tax law permits deductions in a few specific circumstances. The Internal Revenue Service (IRS) generally views expenses like food, vet bills, and grooming as nondeductible. However, when an animal serves a function beyond companionship for medical, business, or charitable purposes, the associated costs may become deductible. These exceptions are narrowly defined provisions within the tax code and require detailed documentation to substantiate the claim.

Service and Emotional Support Animals as Medical Expenses

The most common way to deduct animal-related expenses is when the animal qualifies as a service animal for medical purposes. IRS Publication 502 allows taxpayers to include the costs of buying, training, and maintaining a service animal that assists with a physical or mental health condition. This includes animals trained for tasks related to visual or hearing impairments, seizure alerts, or mobility challenges. This deduction does not extend to emotional support animals, which are not trained to perform a specific task for a disability.

Deductible costs include the full range of expenses needed to keep the animal healthy and able to perform its duties, such as:

• The initial purchase price of the animal
• Professional training fees
• Food and grooming
• All veterinary care

These costs are treated as medical expenses and are claimed as an itemized deduction on Schedule A of Form 1040. This type of deduction is subject to a significant limitation.

Taxpayers can only deduct the portion of their total medical expenses that exceeds 7.5% of their Adjusted Gross Income (AGI). For example, if an individual’s AGI is $60,000, they can only deduct medical expenses over $4,500. To claim these expenses, you must maintain records of all costs and have a letter from a medical provider documenting the necessity of the service animal.

Animals Used for Business Purposes

An animal’s costs can be deducted if it is considered an “ordinary and necessary” expense for operating a business. This standard means the expense is common and accepted in your line of business and helpful for that business. These deductions are claimed on Schedule C for sole proprietors and are deducted directly from business income.

Clear examples include a guard dog for a business in a high-crime area, a cat used for pest control in a barn or warehouse, or animals used in farming operations. The breed and size of a guard dog, for instance, can be a factor in determining if the expense is legitimate; a large breed like a mastiff is more credible as a guard animal than a small chihuahua. Keeping detailed records that prove the animal’s primary role is for the business is important for substantiating the deduction.

Animals that generate income can also qualify, such as “petfluencers” with social media revenue or animals in modeling and acting. The income generated by the animal must be reported, and related expenses like food and vet care can be deducted against it. The owner must demonstrate a clear profit motive and treat the activity as a business, not a hobby.

Expenses for Fostering Animals

Individuals who foster animals for a qualified 501(c)(3) charitable organization can deduct their unreimbursed, out-of-pocket costs as a charitable contribution. The organization’s nonprofit status can be verified on the IRS website.

Deductible expenses include the direct costs of caring for the foster animal, such as food, medicine, supplies, and any veterinary bills the foster parent pays and is not reimbursed for. These contributions are claimed as an itemized deduction on Schedule A. The cost of adopting an animal, even from a rescue organization, is not a deductible charitable contribution.

In addition to direct costs, volunteers can deduct mileage for travel related to their work for the charity. This includes driving a foster animal to veterinary appointments or adoption events. The standard mileage rate for charitable activities is set by the IRS and was 14 cents per mile for the 2024 tax year. To claim these deductions, taxpayers must keep detailed receipts and obtain a letter from the charitable organization acknowledging the foster arrangement.