Amanda Reynolds, a New York attorney, sued the Internal Revenue Service on June 19 seeking to have her 8-year-old Golden Retriever, Finnegan Mary Reynolds, recognized as a tax dependent.

Reynolds argues in her filing that the dog is entirely dependent on her for survival and that that dependency should qualify Finnegan for dependent status on her federal return, a claim that would test long-standing assumptions about how the tax code treats animals. Under current U.S. tax laws, pets cannot be claimed as dependents on federal income tax returns, as the IRS classifies them as personal property rather than qualifying relatives or individuals.

The complaint describes Finnegan Mary Reynolds as “entirely dependent” on Reynolds and lays out the financial and caregiving relationship between owner and pet. “For all intents and purposes, Finnegan is like a daughter, and is definitely a ‘dependent,'” Reynolds wrote in court papers, tying her personal caregiving to the legal argument. The annual cost of keeping a pet can add up quickly; Reynolds notes she spends more than $5,000 a year, including expenses for healthcare, training, and daily care.

Reynolds also framed the suit in broader terms about how law and regulation treat animals. She wrote that it “asserts that the evolving understanding of animal legal status, coupled with state and federal regulation of animals as regulated entities, justifies the recognition of dogs as quasi-citizens entitled to limited civil recognition, including dependency status for tax purposes.” This growing recognition of pets as family members is reflected in a recent trend, where nearly all U.S. pet owners now see their pets as part of the family, driven by changing social dynamics.

The filing details the annual costs of caring for Finnegan, noting those expenses include boarding, daycare, transportation, veterinary services, grooming, food, and housing. While most of these expenses are personal and non-deductible, pet owners can potentially claim certain costs associated with service animals as medical deductions under specific conditions. that could potentially be claimed.

Reynolds, identified in the suit as an attorney residing in New York City, named the Internal Revenue Service as the defendant. The case asks a court to direct the agency to accept a dependent claim for a nonhuman companion, an outcome that would pose new questions for tax administrators and taxpayers alike.

The legal filing has drawn attention from legal outlets. The ABA Journal has written about the suit and its objectives, placing the action within ongoing discussions in some legal circles about the status of animals under law. For broader context on how pet-related expenses can sometimes intersect with tax rules, tax advisers and commentators have published guidance on the topic.

Whether a court will accept the premise that a dog can qualify as a dependent remains to be decided. The complaint centralizes Finnegan’s daily reliance on Reynolds and the costs Reynolds incurs to keep the dog alive and healthy as the core basis for the requested tax recognition, challenging traditional legal viewpoints that have long categorized pets as property.

USA TODAY has reported on the case, documenting the filing and quoting Reynolds’ statements about her relationship with Finnegan.

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