Overview
- New York attorney Amanda Reynolds sued the IRS in the Eastern District of New York to claim her golden retriever, Finnegan, as a tax dependent.
- Her filing says the dog lives exclusively with her, has no income, and costs more than $5,000 annually for food, shelter, medical care, training, transportation, and supervision.
- Current IRS guidance classifies pets as property, though certain service-animal expenses can qualify for limited tax benefits.
- Legal coverage notes that dependent status would open access to credits such as the Child Tax Credit, the Credit for Other Dependents, and the Earned Income Tax Credit.
- Magistrate Judge James M. Wicks granted a pause on discovery as the IRS prepares a motion to dismiss the case.