A New York attorney has taken an unusual legal step by suing the Internal Revenue Service in an attempt to claim her dog as a dependent for tax purposes.
Amanda Reynolds, a lawyer based in New York City, filed a lawsuit in the U.S. District Court for the Eastern District of New York, arguing that her eight-year-old golden retriever, Finnegan Mary Reynolds, meets the legal definition of a dependent under US tax law.
According to the lawsuit, Finnegan is entirely reliant on Reynolds for food, shelter, medical care, transportation, grooming, training and daily living expenses. Reynolds states she spends more than $5,000 each year on her dog’s care and that Finnegan has no independent income and lives exclusively with her.
Under Section 152 of the Internal Revenue Code, a dependent must share a residence with the taxpayer, rely on them financially and lack independent income. Reynolds argues her dog satisfies these criteria, despite the IRS currently classifying pets as property rather than dependents.
“For all intents and purposes, Finnegan is like my daughter, and is definitely a ‘dependent,’” the lawsuit states, adding that the case is not meant to be frivolous or symbolic.
The lawsuit also claims that denying dependent status to pets places an unfair burden on taxpayers, especially since the IRS already allows certain animals, such as service dogs, to qualify for tax-related benefits when they are considered medical expenses.
Claiming a dependent can make taxpayers eligible for credits and deductions, including the Child Tax Credit, Credit for Other Dependents and Earned Income Tax Credit. However, existing tax law does not currently provide any clear legal pathway for pet owners to access these benefits.
Reynolds’ complaint further argues that the legal understanding of animals is evolving, pointing to increased regulation and recognition of animals under state and federal law. She asserts that dogs should be treated as “quasi-citizens” deserving limited civil recognition, including dependency status.
The lawsuit was filed on June 19 and names both Reynolds and her dog as plaintiffs. She adopted Finnegan in 2016 and says the case is being brought on behalf of herself and other dog owners in similar situations.
Despite the arguments, the case appears unlikely to move forward. Magistrate Judge James M. Wicks has paused the discovery process, as the IRS is expected to file a motion to dismiss the lawsuit.
