🌟🌟WOW, this has been a lively discussion and I appreciate everyone's thoughts. Here is the response I have for the original question: As a dog lover myself (pic of our two included) I can understand the motivation to ask about this possibility. Here is my reason for a "no" response: Why Not? The tax rules are very clear that a dependent must be a person. The law has two types of dependents: a "qualifying child" and a "qualifying relative". - A qualifying child must be your son, daughter, stepchild, sibling, or a descendant of one of these. - A qualifying relative can be a parent, grandparent, in-law, or someone who lives with you all year. As you can see, these rules are all about relationships between people. Pets, no matter how much they are part of the family, do not fit into these categories. What Have the Courts Said? Courts have looked at this issue before and have always stuck to the rule that a dependent must be a human being. There was a case where a person could deduct some costs for taking care of foster cats. However, this was allowed because the person was volunteering for an animal rescue charity. The deduction was for expenses related to charity work, not for claiming the cats as dependents. The Bottom Line The law is very specific: dependents are people. While pets are beloved family members, they don't qualify for a dependency exemption on your taxes. For the lawsuit to succeed, Congress would have to change the law. With that said, very interesting what Mexico has done, @gary newell. Also I appreciate the UK perspective @Angela Day. And I always love to hear @Andi Vega's legal opinion! 🌟🌟 @Lisa Z posed this question in Skool of Tax: https://www.usatoday.com/story/money/taxes/2025/12/24/new-york-attorney-sues-irs-dog-dependent/87899358007/