Golden Retriever at Heart of Legal Battle Over IRS Dependent Status

A New York attorney has sued the federal government. She wants her dog recognized as a dependent for tax purposes. According to USA Today, Amanda Reynolds filed the lawsuit on June 19.

The case was filed in the US District Court for the Eastern District of New York. Reynolds is seeking to claim her 8-year-old golden retriever, Finnegan, as a non-human dependent. The lawsuit argues the dog meets the functional requirements of the tax code.

Reynolds states her pet is “entirely dependent” on her for survival. This is detailed in Section 152 of the Internal Revenue Code. The code defines who qualifies as a dependent for taxpayers.

Substantial Financial Support Claimed

The owner spends over $5,000 annually on her dog. This information comes from USA Today and The US Sun. Costs include food, veterinary care, and grooming.

Other expenses are housing, transportation, and daycare. The lawsuit frames the dog as a family member. “For all intents and purposes, Finnegan is like a daughter,” it states.

Current IRS Rules Block Pet Dependency Claims

The Internal Revenue Service currently classifies animals as property. This means they cannot be claimed as dependents. Dependency status is reserved for people.

Qualifying individuals must meet income, residency, and support tests. The IRS does allow deductions for certain service animals. These are classified as deductible medical expenses.

Regular pets receive no such tax recognition. Reynolds argues this distinction is inconsistent. The US Sun reported on this legal argument.

A Constitutional Challenge is Launched

The lawsuit claims the IRS rule violates the 14th Amendment. It alleges discrimination under the Equal Protection Clause. Taxpayers supporting animals are treated differently.

The filing acknowledges the claim is novel. However, it asserts a rational basis exists for recognition. Dogs deserve limited civil recognition under tax law, it argues.

Lawsuit Seeks Broader Change for Pet Owners

The legal action asks the court for a specific amendment. It wants Section 152 changed to include dogs as non-human dependents. Alternatively, it requests the IRS create new consideration criteria.

Reynolds also aims to represent a class of dog owners. This group would include those with significant pet care expenses. They currently get no tax benefit for this financial support.

The IRS has not issued a public response. The case is pending in federal court. Its outcome could set a notable precedent.

This lawsuit directly challenges long-standing IRS dependent classifications. It highlights evolving views on the financial responsibility of pet ownership. The case tests whether tax law will adapt to modern family structures.