A New York attorney has sued the Internal Revenue Service (IRS), arguing her dog should classify as a dependent under American tax law.
The unusual lawsuit, filed by Amanda Reynolds, seeks to claim her 8-year-old golden retriever, Finnegan Mary Reynolds, as “entirely dependent” on her for survival, as per USA today.
‘Spend $5,000 every year on pet’s maintenance’
In her lawsuit filed earlier this year, Amanda stated that she spends over $5,000/year on her dog. Finnegan’s care includes boarding, daycare, transportation, veterinary services, grooming, food and housing, the lawsuit stated.
The suit also argued that Finnegan does meet the required criteria to classify as a dependent, according to Section 152 of the Internal Revenue Code. As per the Section, taxpayers need to prove they share a residence with the individual in question and that the individual requires financial reliance and lacks an independent income.
So, is this permitted as per US law?
Pets cannot be classified as dependents to claim tax benefits, the IRS has stated. Dependents are often children, certain relatives and others meeting support, income and residency tests.
People with human dependents can normally claim one of the following: the Child Tax Credit, Earned Income Tax Credit, Dependent Care Credit and other benefits, according to USA Today.
Some dogs may qualify as service animals, and in that case, the IRS could allow taxpayers to claim them as a medical expense.
Amanda, who adopted her dog in 2016, said she considers Finnegan to be her daughter.
She also said she launched legal action “on behalf of herself, a taxpayer, and a putative class of similarly situated dog-owners whose financial contributions toward the maintenance of their dogs meet or exceed the definitional criteria of ‘support’ under 26 U.S.C. Section 152, yet who are denied any tax recognition of that dependency, despite their dogs’ functional integration into the household.”
The filing asks the court to amend Section 152 of the tax code to allow dogs to qualify as non-human dependents. Alternatively, Reynolds is asking the IRS to establish criteria that would allow individual cases to be considered, according to USA Today.
The IRS has not yet responded publicly to the lawsuit.
