A New York attorney has filed a federal lawsuit against the Internal Revenue Service, arguing that her pet dog should qualify as a legal dependent and be eligible for tax benefits typically reserved for humans.
Amanda Reynolds and her eight-year-old golden retriever, Finnegan Mary Reynolds, filed the lawsuit in the Eastern District of New York, claiming that the dog meets every functional requirement of a dependent under current IRS rules.
According to the filing, Reynolds argues that Finnegan relies entirely on her for food, shelter, medical care, training, transportation, and daily supervision. The lawsuit states that the dog has no independent income, lives exclusively with Reynolds, and incurs annual expenses exceeding $5,000.
Unsplash.com: Helena LopesUnder current IRS guidelines, pets are classified as property, not dependents. Reynolds argues that this classification does not reflect modern household realities, particularly for pet owners who assume full financial responsibility for animals that depend on them in the same way a child would.
Dogs don’t count on taxes
“For all intents and purposes, Finnegan is like my daughter, and is definitely a ‘dependent,’” the lawsuit reads, adding that the claim is “not frivolous or meritless” despite its unconventional nature.
The filing also argues that excluding pets from dependent status places an unfair burden on taxpayers, especially given that certain animals, such as service dogs, are already eligible for limited tax-related benefits under existing rules.
Claiming a dependent can unlock several tax credits and deductions, including the Child Tax Credit, the Credit for Other Dependents, and the Earned Income Tax Credit. However, as noted by Forbes, there is currently no statute or case law that allows pet owners to access those benefits for animals.
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The case appears unlikely to proceed far. Magistrate Judge James M. Wicks has granted a motion to pause discovery, as the IRS is expected to file a motion to dismiss the lawsuit.